On June 12, 2020, the General Administration of Customs issued Announcement No. 75 of 2020 (announcement on carrying out export supervision pilot of cross-border e-commerce enterprises). Since July 1, in Beijing customs, Tianjin customs, nanjing customs, Hangzhou Customs, Ningbo customs, Xiamen customs, Zhengzhou customs, Guangzhou Customs, Shenzhen customs and Whampoa customs carry out pilot projects of supervision of export of cross-border e-commerce enterprises to enterprises (B2B), make a summary assessment on the basis of the pilot, and the next step will be copied and promoted in the national customs.

What is cross-border Electric business B2B export?

Full name "cross-border e-commerce enterprises to enterprises" export refers to a trade form in which domestic enterprises transport goods to overseas enterprises or warehouses through cross-border logistics and complete transactions through cross-border e-commerce platforms. Enterprises transmit relevant electronic data according to customs requirements.

B2B export of cross-border e-commerce mainly includes the following two types mode, enterprises can choose corresponding ways to declare to customs according to their own business types:

1.B2B direct export

domestic enterprises directly export goods to overseas enterprises through cross-border logistics after reaching transactions with overseas enterprises through cross-border e-commerce platforms. Use "9710" supervision method to declare.

2. Export overseas warehouse

domestic enterprises first export goods to overseas warehouses through cross-border logistics, and deliver them to overseas buyers after transactions are realized through cross-border e-commerce platforms. Use "9810" supervision method to declare.

What are the differences between general trade export and cross-border e-commerce retail export?

What are the qualification requirements for the enterprise?

01 enterprise Registration

cross-border e-commerce enterprises, cross-border e-commerce platform enterprises, logistics enterprises and other domestic enterprises participating in cross-border e-commerce B2B export business shall go through registration formalities at Customs in accordance with the relevant provisions of the customs declaration unit registration, and select the corresponding enterprise type in the cross-border e-commerce enterprise type; If the enterprise type is not selected for registration, you can submit an application for registration information change in the "single window" of international trade.

02 handle the filing of export overseas warehouse business model

enterprises that carry out overseas warehouse export business of cross-border e-commerce should also apply for the record of overseas warehouse export business mode at customs.

As follows:

enterprise Qualification conditions

domestic enterprises that carry out overseas warehouse export business of cross-border e-commerce shall register at the customs, and their credit rating shall be general credit or above.

Record Information requirements

01 two registration form

registration Form for overseas warehouse enterprises exported from cross-border e-commerce registration form for overseas warehouse information of cross-border e-commerce (one warehouse and one table)

02 overseas warehouse proof materials

overseas warehouse ownership document (own overseas warehouse), overseas warehouse lease agreement (lease overseas warehouse), other relevant materials that can prove the use of overseas warehouse (such as screenshots of overseas warehouse storage information, overseas warehouse goods overseas online sales related information), etc.

03 other information that customs considers necessary

the above information shall be submitted to the customs of the competent place of the enterprise. If there is any change, the enterprise shall update the relevant information to the customs in a timely manner.

   What is the enterprise declaration process?

For cross-border e-commerce B2B export goods with a single ticket amount of more than 5000 yuan, or involving certificates, inspections, and taxes, the enterprise shall go through the customs clearance management system of H2018; if the amount of a single ticket is less than RMB 5000 (inclusive) and does not involve certificates, inspections or taxes, enterprises can go through customs clearance procedures through the H2018 customs clearance management system or the unified system for cross-border e-commerce export.

Enterprises shall submit declaration data and transmit electronic information to customs through the cross-border e-commerce customs clearance service system and goods declaration system of "international trade single window" standard edition "or" Internet + customs. Among them, cross-border e-commerce B2B export-related electronic information packets follow the existing B2C access channel mode of cross-border service system, and support the import of B2B export declaration packets; the goods declaration system supports B2B export declaration form entry and import according to the existing mode.

Tips

pass the H2018 customs clearance management system

electronic information transmission

before the declaration of cross-border e-commerce B2B direct export (9710), cross-border e-commerce enterprises or cross-border e-commerce platform enterprises shall transmit transaction order information to customs; Before the declaration of cross-border e-commerce export overseas warehouses (9810), cross-border e-commerce enterprises shall transmit overseas warehouse reservation information to customs.

Declaration

cross-border e-commerce enterprises or their agents declare customs declaration forms to the customs. The system verifies the qualifications and declaration contents of the enterprises, and declares customs declaration forms to H2018 if they pass the declaration.

Customs clearance through the unified system for cross-border e-commerce export

electronic information transmission

cross-border e-commerce B2B direct export (9710) before declaration of goods, cross-border e-commerce enterprises and logistics enterprises shall respectively transmit transaction orders and logistics information to customs; Cross-border e-commerce export overseas warehouses (9810) before the declaration of goods, cross-border e-commerce enterprises and logistics enterprises shall respectively transmit overseas warehouse reservation information and logistics information to customs.

List declaration

cross-border e-commerce enterprises or their agents declare the list to the customs, systematically verify the qualifications and declaration contents of the enterprises, and declare the list to the unified export version after passing. The list does not need to summarize the declaration declaration form.

What customs clearance convenience can enterprises enjoy?

01

declaration of entire information

enterprises transmit electronic information such as transaction orders and overseas warehouse orders through "single window" or "Internet + customs" online, and all of them are automatically imported in standard message format, both customs declaration form and declaration list adopt paperless, which simplifies the declaration procedures of enterprises.

02

new convenient declare channel

for goods whose single ticket amount is less than RMB 5000 (inclusive) and does not involve certificates, inspections or taxes, customs clearance can be carried out through the unified version system of cross-border e-commerce export in the form of declaration lists. The declaration elements are 57 fewer than the declaration forms. The list does not need to summarize the declaration forms, making it more convenient for small, medium and micro export enterprises to declare, customs clearance costs are further reduced.

03

comprehensive Experimental Area simplified reporting

according to the simplified declaration method of cross-border e-commerce retail export (9610) carried out by the Customs in the place where the comprehensive test area is located, the customs in the place where the comprehensive test area is located shall declare the list of eligible 9710 and 9810, you can apply to simplify the declaration according to the 6-digit HS code.

04

logistics and inspection convenient

cross-border e-commerce B2B export goods can be transferred to customs according to the "cross-border e-commerce" type. Customs clearance through the H2018 customs clearance management system is also applicable to national customs clearance integration. Enterprises can choose a more efficient and better combination way to transport goods according to their own reality, and at the same time, they can enjoy the convenience of prior inspection.

Source: China Customs Magazine