[dry goods sharing] an article to take you to read "import shipping and related costs"

In accordance with the Measures for the the People's Republic of China Customs to Examine and Determine the Duty Paid Prices of Import and Export Goods (General Administration of Customs No.213) stipulates that the duty-paid price of imported goods shall be examined and determined by the Customs on the basis of the transaction price of the goods, and shall include the transportation and related expenses and insurance premiums of the goods before they arrive at the place of import in the People's Republic of China. Transportation and its related expenses shall be included in the duty-paid price of imported goods.the following three conditions:It relates to transport; it shall be calculated until the arrival of the goods at the place of entry in the territory of the the People's Republic of China; it shall be actually paid by the buyer and shall be paid.

01related to transportation


one of the following circumstances shall be deemed to be related to transport:1.basic freight charges for imported goods;2.transportation surcharge for imported goods;3.port charges such as pilotage fees, tugboat fees and uncabling fees;4.Storage expenses incurred during transportation;5.Other expenses incurred in transit.

02shall be calculated until the arrival of the goods at the place of entry in the People's Republic of China.

refers to the place where the imported goods leave the means of transport for the first time after the means of transport of international navigation carrying the imported goods enters the customs territory of our country.

refers to before the loading and unloading of goods begins."before loading and unloading" is an important node to distinguish whether various expenses need to be declared or not. The cost of unloading does not need to be declared.

03is actually paid by the buyer and should be paid.
The transportation of imported goods and its related expenses shall be calculated in accordance with the expenses actually paid and payable by the buyer. For those that have been included in the actual payment and payable price of imported goods before loading and unloading, the duty-paid price shall not be repeatedly included.
Customs Reminder


If the above three points are met at the same time, the transportation and related expenses shall be included in the customs value of the imported goods. Different logistics agents handle surcharges differently. If the relevant additional costs are not included in the freight, but are charged separately by the logistics agent, they should also be adjusted and included in the duty-paid price as long as the above conditions are met.

sea transportation and common related costs

01transportation and surcharge

1.The basic freight constitutes the main part of the freight receivable in the whole process and is included in the duty-paid price of imported goods.


2.Transport surcharges, such as common fuel surcharges, emergency fuel surcharges, low-sulfur fuel surcharges, currency depreciation charges, terminal handling charges incurred at the port of departure or at the port of transit, etc., are included in the duty-paid price of the imported goods before they are unloaded at the place of entry.

3.other common surcharges. Surcharges derived from cargo characteristics, such as overweight, overlong and oversized surcharges; surcharges derived from transportation and port reasons, such as direct shipping surcharge, transshipment surcharge, port surcharge, etc.; temporary surcharges, such as port congestion surcharge, detour surcharge, alternative discharge port surcharge, change discharge port surcharge, peak season surcharge, etc.; surcharges derived from other reasons, such as container imbalance surcharge, safety surcharge, inland fuel surcharge, etc. The costs listed above are related to the transport process and are included in the duty-paid price of the imported goods if they occur before unloading at the place of entry.

02Demurrage, dispatch fee


1.Demurrage(Demurrage)refers to the agreed amount paid by the charterer to the shipowner by failing to unload all the goods within the specified time, resulting in the ship continuing to berth in the port, causing the shipowner to increase the expenses in the port and suffer the loss of the ship's schedule.

If the demurrage fee occurs before the loading and unloading of the goods, that is, if the demurrage fee has already occurred at the beginning of the actual unloading of the goods, only the demurrage fee incurred before the loading and unloading of the goods shall be included in the duty-paid price of the imported goods, otherwise all the demurrage fee shall be included in the duty-paid price of the imported goods, that is, if the goods do not have a demurrage at the beginning of the actual discharge, they are not included in the duty-paid price of the imported goods.

2.Dispatch Fee (Dispatch Money) refers to the completion of the unloading of the goods in advance within the specified time, shortening the life cycle of the ship, and the return of the shipowner to the charterer's agreed amount.

If the dispatch fee occurs at the time of loading of the goods at the place of export and is returned to the buyer by the shipowner, the fee may be deducted from the duty-paid price of the imported goods. The dispatch fee shall not be deducted from the duty-paid price of the imported goods after the goods are unloaded and unloaded at the place of import.

03Storage costs


stays in transit for a short period of time due to the arrangement of the route or waiting for the export shipment in the exporting country, it shall be deemed to be related to the transportation process and shall be included in the duty-paid price of the imported goods as the related expenses of transportation.

After the buyer purchases the goods and before transporting them to China, the storage costs are considered to be unrelated to the transportation process and are not part of"transportation and related costs", not included in the customs value of imported goods.

04Shipment


Deferred Deduction of Shipment means that in a commodity transaction, the buyer and seller in the shipping or penalty clause of the contract."Delayed Shipment"and the circumstances in which it will result in a payment deduction are essentially damages for breach of contract and are not transportation-related costs.

exists in the contract"Delayed Shipment"terms, and after the delay in shipment as stipulated in the contract, if the seller specifies in the invoice the deduction of the corresponding amount, the amount shall be regarded as the penalty amount for the delay in shipment by the seller and shall be the buyer's compensation for the seller's failure to ship in accordance with the time agreed in the contract."Shipment"cannot be used as a deduction from the transaction price and should not be deducted from the duty-paid price of imported goods.

So dear friends, have you mastered it? Familiar with the customs price review regulations, master all kinds of transportation and related costs, will be more convenient for your import and export customs clearance business Oh!