Zhuoying International Shanghai Customs Brokerage Company Shares Customs Brokerage Procedures for Imported Whisky

Zhuoying International Shanghai Customs Broker Share customs declaration and agency procedures of imported whiskey

Whisky（ Whisky、Whiskey）， It is a kind of strong distilled liquor brewed from barley and other grains, aged in oak barrels for many years, and blended into about 43 degrees. The British call it "the water of life". The brewing process of whisky is divided into six steps: germination, saccharification, fermentation, distillation, aging and blending.

Customs code and declaration elements of imported whiskey

Commodity code two billion two hundred and eight million and three hundred thousand

Whisky import tariff: five %

Whisky import VAT: one three %

Whisky import excise tax: 20%/0.912 yuan/liter

Elements of declaration

0: brand type; 1: Export benefits; 2: Product name [Chinese and foreign name]; 3: Raw materials; 4: Alcohol concentration; 5: Packaging specification; 6: Brand [Chinese and foreign name]; 7: Origin; 8:GTIN; 9:CAS;

Imported Whisky Customs declaration What qualifications do enterprises need

1. Import and export rights (filing form for foreign trade operators)

2. Customs registration

3. Food consignee filing

4. Signing and customs clearance paperless

Imported Whisky What documents are generally required abroad?

1. Certificate of Origin

2.Health certificate Or free sale certificate

three . Filling date certificate

four Color photos and translations of labels

five If it is a wooden pallet, the wooden pallet should have IPPC logo

six .Invoice

seven .Packing List

8. Overseas production registration number of imported whiskey

Imported Whisky The first process is generally:

Overseas shipment --Filing of consignee and consignor - Customs declaration after arrival - Customs duty payment and release (inspection if inspection is required) - Inspection, inspection and sampling (with probability) inspection and quarantine certificate of inbound and outbound goods (available for sale)

Development: Calculation method of whisky tax rate:

Provisional tariff 5%

value added tax: 13%

excise tax: 20%/0.912 yuan/liter

Tariff calculation method =Customs approved tariff value × 5%

PS: The customs duty paying price is generally CIF, but if the Chinese customs has doubts about the CIF price declared by the enterprise, it will be determined by referring to the price of similar goods in the same period

value added tax: 13%

VAT calculation method =Composed taxable price × 13%

excise tax: 20%+0.912 yuan/liter

Consumption tax calculation method =Composed taxable price × 20%

Component taxable price =(Duty paid price+tariff) ÷ (1-consumption tax rate)

PS: The component taxable price is the basis for calculating VAT and consumption tax in the import process

give an example

The customs determines that the customs duty paying price of a whisky is 100 yuan. What is the total tax burden of this whisky in the import process?

Component taxable price =(100+5) ÷ (1-20%)=131.25 yuan

Duties payable in import link =100 × 5%=5 yuan

VAT payable on import =131.25 × 13%=17.06 yuan

Consumption tax payable during import =131.25 × 20%=26.25 yuan+0.912 yuan/liter

Import related taxes =5+17.06+26.25+0.912 yuan/liter (yuan)=48.31%+0.912 yuan/liter (yuan)