Tag: Import-Export Clearance

Import-Export Clearance / 进出口清关

China Customs Advance Rulings for Foreign-Invested Enterprises: Locking In Classification, Origin and Valuation Before Shipment

An advance ruling lets an importer fix classification, origin and valuation with Customs before the goods actually move, under GACC Order No. 236, effective 1 February 2018. 依据海关总署令第236号(2018年2月1日起施行),预裁定允许进口人在货物实际进出口前,就商品归类、原产地与完税价格要素与海关事先确定。Only...

Bonded Logistics / 保税物流

Comprehensive Bonded Zones (CBZ): Building Bonded Supply Chains, Deferred Tax and a Global Distribution Hub

A Comprehensive Bonded Zone is a fenced, customs-supervised enclave where imported goods stay duty- and VAT-deferred until they leave for the domestic market.综合保税区是封闭式海关监管区域,境外货物入区后关税与进口环节增值税暂缓缴纳,直至销往国内市场时才完税。CBZs consolidate twelve statutory functions—processing, R&D, storage,...

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