In the import and export trade,Finished tax price.It is one of the key data required to be declared at customs reporting, which determines the basis for the calculation of customs duties, value added tax and consumption tax on imported goods. The calculation of the tax-exempt price involves a number of factors, of which transportation and related costs are also an important component.The port expenses.related issues.
What are the related costs of "transportation and related costs" in the definition of tax-expired prices?
"Transport and related costs" in the tax-exempt price include the shipping costs of imported goods, insurance fees, unloading fees and packaging costs, etc. Transport and related costs refers to the transport and related costs incurred in the process of transporting goods from the exporting country to the importing country and are part of the cost of goods.
Are port loading and unloading charges part of transportation and related costs?
Terminal unloading fee refers to the cost of loading the goods at the terminal of the ship. In the calculation of the tax-expired price, the terminal unloading fee can be counted as part of the transport and related costs, as it is the cost incurred in the process of transporting goods from the exporting country to the importing country.
3) Do port loading charges need to be included in the tax price?
Not all terminal unloading charges are required to be included in the calculation of the tax-expired price. According to customs regulations, only terminal unloading charges related to imported goods can be included in the tax-expired price, for example, unimported unloading charges, repair charges etc. should not be included in the tax-expired price.
Is it necessary to declare separately the Terminal Loading Charge (OTHC) at the port of departure?
The OTHC refers to the OTHC charges carried out in the exporting country. In China's customs regulations, OTHC must be declared separately and included in the tax price, but OTHC can be exempted from declaration and calculation if OTHC is explicitly stated in the contract that OTHC is borne by the seller.
How to fill out the customs declaration for the port of departure terminal loading fee (OTHC)?
If an OTHC is required to be declared, the amount of OTHC must be added to the column "Transport and related costs" when filling out the customs declaration and the specific amount of OTHC should be indicated in a separate column. At the time of declaration, it should be noted that OTHC must be calculated and declared separately and should not be included in other transportation and related costs.
In short, accurate calculations and declarations are required in accordance with customs regulations when calculating and declaring tax prices and termination charges in order to avoid errors or disputes.