Many people do not understand the concept of cross-border e-commerce BC direct mail, first of all, I want to talk about what is cross-border e-commerce BC direct mail？
Cross-border e-commerce BC direct mail is mainly for cross-border e-commerce platforms and enterprises, requiring cross-border e-commerce entities to file enterprises and commodities with the customs and commodity inspection, and submit order information, logistics information and payment information to the customs for pre-examination through technical docking。
Cross-border e-commerce BC direct mail is mainly for cross-border e-commerce platforms and enterprises, requiring cross-border e-commerce entities to file enterprises and commodities with the customs and commodity inspection, and submit order information, logistics information and payment information to the customs for pre-examination through technical docking。
Personal items direct mail mainly refers to personal mail packages to meet the reasonable scope of personal use, personal items platform and commodity filing, the main objects include cross-border e-commerce packages, overseas forwarders packages, overseas express logistics packages。
The difference between cross-border BC direct mail and personal items direct mail import clearance
一.BC Direct mail filing and restrictions
BC direct mail customs imports are affected by the positive list, and some goods are also included in the negative list。The two positive lists add up to more than 2,000 categories of goods, covering maternal and infant products, personal care beauty makeup, shoes, bags and clothing, fresh food, household appliances and other categories, which can already meet the shopping needs of most consumer groups。BC direct mail customs clearance goods need to be registered by e-commerce enterprises in advance of commodity inspection。
Some cross-border e-commerce goods if the corresponding HS code is not in the positive list, it is possible to go personal items customs clearance (personal items can be mailed goods, not affected by the list, basic overseas Amoy goods can be mailed), but the prerequisite is to meet the requirements of individual customs clearance, must be a reasonable range of personal use。
2. Tax calculation
Personal items direct mail still retains 50 yuan tax exemption, but the tax rate has changed, divided into 15%, 30%, 60% three grades;The basis of taxation shall be the customs value.The taxes and fees shall be paid by the logistics company on behalf of the user;
The limit of individual parcel of personal belongings is ￥1000, and the part exceeding the limit shall go through customs clearance procedures;No limit on total annual consumption;
BC cross-border direct mail is levied in accordance with the cross-border comprehensive tax after the tax reform，No tax allowance，Exemption from duty，The tax rate on goods is 30% of the combined tax of VAT and excise tax，According to the current domestic value-added tax generally 17%，The consumption tax is divided into 15% and 30%，The tax rate for cross-border BC direct mail is generally divided into 11.2%(17%*0.7)、22.4%（32%*0.7）、32.9%（47%*0.7) Third gear;The tax base includes the retail price of goods, freight and insurance。
The taxes and fees shall be paid by the e-commerce enterprise (a deposit account for tax and fees shall be set up at the customs in advance);
The single transaction limit of BC Direct mail is ￥2000, and the total annual consumption cannot exceed ￥20000。
3. Information required for customs clearance of personal items
(1) Positive and negative copies of the ID card;
(2) Authentic shopping receipts;
(3) Entry express declaration list。
4. Information required for BC cross-border direct mail
(1) The declaration enterprise shall be registered at the customs and national inspection respectively at the port of entry;
(2) Record the goods in the national inspection office of the express shipment supervision center;
(3) It is necessary to transmit real and effective four pieces of information (payment information, logistics information, order information and list information) and main waybill information to the customs。
5. Customs clearance efficiency
The customs clearance of personal items is declared by the logistics provider through the new customs express system, and the efficiency of declaration, release and inspection is basically 1-2 days;The parcel inspection rate of personal belongings clearance is higher。Clearance is also slower。
Cross-border BC direct mail customs clearance by e-commerce, logistics providers, payment providers uniformly submit four data to the customs, the whole EDI transmission, declaration, release, inspection efficiency within 1 day。