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Date:2018/8/30
Commodity classification is one of the most technically-skilled jobs of the Customs. After careful attention to the needs of enterprises, Shanghai Customs has recently issued a prescription for the pilot “enterprise classification precedent” model, trying to use individual commodities as a unit. The categorization guide was upgraded to an enterprise-based solution to help establish a database of enterprise categorization precedents, improve the predictability of categorization, and let the company bid farewell to the classification of “migraine”.
Commodity classification is related to corporate trade facilitation rating
Through the customs classification of goods, a wide variety of goods will correspond to a single HS commodity code. For goods, this code is like the passport number in international trade, carrying the tariffs and trade treatment of goods. Whether you can take the green fast track, whether you can enjoy the tariff concessions, are related to this string of numbers.
At the same time, in the context of China Customs' increasing emphasis on corporate law-abiding and self-discipline, commodity classification is also related to the company's rating level in customs: after the goods are released, the company may still face the “pre-existing” classification error. The risk of penalties such as tax reimbursement and surrender of smuggling after the event, and the qualification of trade facilitation is affected by the damage of goodwill.
"Once the goods are classified incorrectly, it is like taking the passport of others. It is not only the import and export will be troublesome, but the enterprise will also be subject to the corresponding punishment, which will affect its qualification to enjoy trade facilitation treatment." Shanghai Customs Classification Department The person in charge said.
Drupe Medical Equipment (Shanghai) Co., Ltd., a multinational company based in Pudong, has an advantageous product, the medical boom. However, the customs codes for medical booms vary from country to country. The EU Customs considers that the medical boom is a machine with independent functions and should be classified according to the “unlisted machine with independent function”; the US Customs considers this to be a general instrument part and should be used as “other parts for the instrument”. "Classification; China Customs considers this to be a medical device and should be classified under "Medical Furniture."
In other words, if Dräger declares the import of “medical boom” to the Chinese Customs and US Customs according to the “passport” number provided by the EU Customs at the headquarters, the company will also have an alarm because of the identity error. The classification was mistaken and the corresponding punishment was imposed by the customs.
The relevant person in charge of Dräger Medical Equipment (Shanghai) Co., Ltd. said frankly, "We are not very sensitive to the tax rate, tax payment or tax refund for individual commodities, but we urgently need the most professional classified technical compliance guidance from customs. There is an urgent need for Customs to eliminate the risk of misclassification that we may generate after the self-reported self-reporting reform, so that we can better enjoy the trade facilitation brought by high credit in international trade."
Take the lead in piloting a replicable and scalable experience
Feeling the urgent needs of enterprises, the classification experts of the Shanghai Customs classification department are also actively thinking: each company's import and export commodities are varied and varied. Take Dräger as an example, there are in the internal enterprise database. 80,000 items. In the face of massive commodities, it is really busy to provide classified guidance services one by one. How to better help enterprises, to eliminate the concerns of enterprises for penalties for non-subjective intentional classification, to create controllable for the import and export of compliance enterprises. Expected trading environment?
At the beginning of this year, Shanghai Customs made bold innovations and took the lead in launching the pilot program of “enterprise classification precedent”. This innovation has also received strong support from the General Administration of Customs. The General Administration of Customs mobilized national classified experts to go deep into enterprises and support the Shanghai Customs' “enterprise classification precedent” pilot.
The “enterprise classification precedent” model pilot combines customs compliance management with corporate integrity and self-discipline system, and upgrades problem-solving solutions from individual difficult commodities to guidance to help enterprises establish classification management rules and operational mechanisms. Instead of using commodities as a unit, the company’s guidance will be extended from the “point” of solving single difficult goods to the “face” of all imported and exported goods.
At present, with the help of Shanghai Customs classification experts, Dräger, who is engaged in medical equipment, and Hehui Optoelectronics, a pilot enterprise engaged in display technology research and development, have completed the construction of the enterprise classification precedent database and realized the enterprise database and customs. System docking interaction. This means that as long as the commodity classification data in the database is recognized by China Customs, the classification dispute is avoided to the greatest extent, and the predictability of the trade is greatly improved.
With the continuous advancement of the “enterprise classification precedent” pilot, the benefits will be further expanded from pilot enterprises to other import and export enterprises. Because, after obtaining the consent of the pilot enterprises, the data on the precedents of authoritative classification generated under the guidance of the Customs will continue to enter the Customs General Administration's “Classified Prior Access Query System”, providing a case reference for the import and export classification of enterprises in a wider scope. .
The person in charge of the above-mentioned customs classification department said, "This piloting of precedents, we start with high-capitity compliance companies. The ultimate goal is to form the homogenous radiation effect of the industry through data sharing and improve the overall declaration quality of import and export enterprises. And the level of compliance management contributes to building a transparent, high-quality trading environment that can be expected to be predictable."
Source: People's Network