Guangzhou Customs Cross-border E-commerce B2B Export Clearance Guide

I. What is cross-border E-COMMERCE B2B export?

Definition: In accordance with the Announcement on The Pilot Project of Cross-border E-commerce Enterprise-to-Enterprise Export Supervision (General Administration of Customs Announcement No. 75 in 2020), "Cross-border E-COMMERCE B2B export" refers to the form of trade in which domestic enterprises deliver goods to overseas enterprises or overseas warehouses through cross-border logistics and complete transactions through cross-border e-commerce platforms.

division

Cross-border e-commerce B2B exports can be divided into two forms:

One is the cross-border e-commerce enterprise to enterprise direct export, referred to as "cross-border e-commerce B2B direct export", the customs supervision code is "9710", suitable for cross-border e-commerce B2B direct export of goods;

The other is cross-border e-commerce export overseas warehouse, referred to as "cross-border E-commerce export overseas warehouse". The customs supervision method code is "9810", which is applicable to cross-border e-commerce export goods in overseas warehouse.

Ii. How should an enterprise handle B2B export clearance procedures?

Enterprise Registration

Cross-border e-commerce enterprises, cross-border e-commerce platform enterprises, logistics enterprises and other domestic enterprises participating in cross-border e-commerce B2B export business shall go through the registration formalities with the local customs according to the relevant provisions of the registration administration of customs declaration units.

Overseas warehouse enterprise record

To carry out the export business of overseas warehouse of cross-border electronic business enterprise, shall be conducted in business customs export overseas warehouse enterprises for the record, and submitted to the business customs "cross-border electricity business outside storage export enterprises for the record registration form" and "cross-border electricity business outside storage information registration form", at the same time provide overseas warehouse ownership documents (its own overseas warehouse), overseas warehouse rental agreement (overseas rental warehouse) or other relevant documents to prove that overseas warehouse use (such as overseas warehouse storage information capture, overseas warehouse goods overseas online sales related information).

Carry out system access and coordination

Cross-border electricity B2B before export declaration, cross-border electricity companies or their authorized agent within the territory of customs declaration enterprise, cross-border electric business platform for enterprise, logistics enterprise through the "single window" international trade (hereinafter referred to as "single window") to carry out the system access and alignment, can ensure that the export declaration link respectively according to the requirement to the customs transfer trade order, overseas warehouse order warehouse, logistics, information and other electronic data.

Export declaration

1. Cross-border e-commerce B2B export goods are generally declared to the customs through a "single window". Low-value goods with a single invoice amount of less than RMB 5,000 and no license, inspection or tax (hereinafter referred to as "B2B low-value goods") can also be declared to the Customs through a "single window".

2. If the declaration is made in the form of customs declaration, the enterprise shall, as required, transmit the transaction order (export mode 9710) or overseas warehouse order (export mode 9810) to the Customs in advance before declaration.

3. If the declaration is made in the form of electronic list, the enterprise shall transmit the transaction order (export mode 9710) or overseas warehouse order (export mode 9810) and logistics information to the Customs in advance as required before declaration.

4. Qualified enterprises send and receive information to the customs.

Iii. What are customs facilitation measures for B2B exports?

1. For export B2B low-value goods that do not involve export tax rebate, enterprises registered in the comprehensive pilot zone of cross-border e-commerce can declare electronic list to the customs through "single window" according to 6-digit HS code to simplify the declaration mode.

2. The customs shall give priority to the inspection of cross-border e-commerce B2B export goods.

3. Cross-border e-commerce B2B export goods are subject to the integration of national customs clearance. Enterprises in the customs area can choose to declare to the local customs, and the goods will be released at the port customs.

4. Cross-border e-commerce B2B export goods and returned goods can be transferred according to the "cross-border e-commerce" type. Among them, if the customs is located in the comprehensive test area of cross-border e-commerce and declare through the unified export version system of cross-border e-commerce, the name of the goods can be entered in the form of the general waybill as "a batch of cross-border e-commerce goods". Currently, the customs in Guangzhou, Foshan, Zhaoqing and other comprehensive test areas of cross-border e-commerce are subject to this batch transfer policy.

Notice of the General Administration of Customs on Carrying out The Pilot Export Supervision of Cross-border E-commerce Enterprises to Enterprises (Announcement no. 75 of the General Administration of Customs in 2020) will take effect from July 1, 2020. Guangzhou Customs will actively supervise cross-border E-COMMERCE B2B export clearance, so that enterprises can fully enjoy the dividend of cross-border E-COMMERCE B2B export policy.