How much do companies know about the supplementary declaration of maritime cargo transportation surcharges?

Sunny Worldwide LogisticsIt is a logistics company with more than 20 years of transportation experience, specializing in Europe, the United States, Canada, Australia, Southeast Asia and other markets. It is more of a cargo owner than a cargo owner~

Shipping is currently the largest mode of transportation in my country’s foreign trade. Maritime surcharges were originally only used to make up for the additional costs added by the transporter, but in reality they are diverse, diverse, and increasingly complex.

Part of the additional fee payment often occurs after the import declaration of goods and is borne by the import consignee. According to current regulations, it should be included in the dutiable value of the goods. We will take you through how to supplement the declaration of these expenses.

1. Definition of maritime cargo transportation surcharges

Due to various reasons such as ships, cargo, ports and other aspects, the carrier will increase certain shipping costs during transportation. On the basis of keeping the basic rate relatively stable, the carrier will charge various additional fees to make up for the losses. Charges (Surcharges, Additional Rate).

2. Common types of shipping surcharges

The most common surcharges include fuel surcharges, low-sulfur fuel surcharges, currency depreciation surcharges, terminal handling charges, and generally include:

(1) Surcharges derived from the characteristics of the goods, such as overweight, overlength, and oversize surcharges;

(2) Surcharges derived from transportation and port reasons, such as direct shipping surcharges, transshipment surcharges, port surcharges, etc.;

(3) Temporary surcharges, such as port congestion surcharge, deviation surcharge, surcharge for selecting the unloading port, surcharge for changing the unloading port, peak season surcharge, etc.;

(4) Derived from other reasons, such as container imbalance surcharge, safety surcharge, inland fuel surcharge, etc.

Customs reminder

There are many types and names of surcharges, and new surcharges will be canceled or formulated as transportation conditions change. Even different surcharge names actually point to the same fee, such as low-sulfur fuel surcharge (LSS), also known as global ship. There are more than 10 items including fuel recovery surcharge, sulfur emission reduction fuel treatment fee, low-sulfur green recovery fee, etc.

3. Determine whether transportation surcharges need to be taxed

The following conditions must be met for tax calculation: first, it is related to transportation; second, it should be calculated until the goods arrive at the import point in the People's Republic of China for unloading; third, it is actually paid or should be paid by the buyer.

In addition, the time node is also very important. "Before loading and unloading" is an important node to distinguish whether various expenses need to be declared or not. Expenses after loading and unloading do not need to be declared.

If it is still unclear, you can apply for a price advance ruling to the local customs and tariff office.

4. How to supplement the declaration of transportation surcharges

Enterprises should proactively declare to the customs to avoid corresponding legal liability risks.

(1) Before cargo declaration and release.

Enterprises can take the initiative to make supplementary declarations to the customs, and declare the transportation surcharge through the electronic supplementary declaration form of the "Customs Supplementary Declaration Management System" when declaring the customs declaration form to the customs.

(2) After the goods are released, the customs requires a supplementary declaration.

The customs sends an electronic instruction for price review through the "Customs Supplementary Declaration Management System" to notify the enterprise. The enterprise shall declare the transportation surcharge through the electronic supplementary declaration form of the system within 5 working days from the date of receiving the supplementary declaration electronic instruction.

(3) After the goods are released, there are no customs review requirements.

In accordance with the relevant provisions of the "Customs Inspection Regulations of the People's Republic of China" and the "Announcement of the General Administration of Customs on Handling Matters Related to Proactive Disclosure of Tax-Related Violations" (Announcement [2019] No. 161), declarations can be made to the customs through voluntary disclosure.