Supplementary declaration of surcharge for carriage of goods by sea

International shipping is the largest mode of transportation in China's foreign trade. Surcharges on international shipping, originally used only to cover the extra costs incurred by shippers, have become increasingly diverse, varied and complex in reality. Part of the additional fees paid often occur after the declaration of goods import, borne by the import consignee, according to the current laws and regulations, should be included in the customs value of goods. Let's take you to know how to supplement the declaration of these expenses.


Definition of surcharge for international maritime transport of goods


Due to various reasons of ship, goods, port and other aspects, the carrier will increase certain shipping costs in transportation. On the basis of keeping the basic Rate relatively stable, the carrier collects Additional Surcharges (Additional rates) to make up for the loss.


Common types of surcharges for international maritime transport


The most common surcharges are fuel surcharge, low sulphur fuel surcharge, currency depreciation surcharge, dock handling surcharge and generally include:


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


(2) surcharges derived from transport and port reasons, such as direct flight surcharges, transhipment surcharges, port surcharges, etc.;


(3) temporary surcharges, such as congestion surcharge, diversion surcharge, optional port surcharge, change of discharging port surcharge, peak season surcharge, etc.;


(4) Those derived from other causes, such as container imbalance surcharge, safety surcharge, inland fuel surcharge, etc.


The customs remind


Surcharge types, various, and will accompany the transport situation changing to cancel or make new surcharges, even different surcharge items, actually refer to the same kind of expense, such as low sulphur fuel surcharge (LSS), also known as global recycling ship fuel surcharge, sulfur emissions reduction fuel handling, low sulfur green recovery fees more than 10 kinds of names.



Three, judge whether transportation surcharge needs to calculate tax


Tax calculation needs to meet the following conditions at the same time: one is related to transportation; It shall be calculated up to the time before the goods are unloaded at the destination within the territory of the People's Republic of China; Those actually paid or should be paid by the buyer.


In addition, the time node is also very important, "before unloading" is an important node to distinguish whether all expenses need to be declared. There is no need to declare the cost after unloading.


If it is still not clear, it can apply for price pre-determination to the customs office of each territory.


How to supplement the declaration of transportation surcharge


Enterprises should take the initiative to declare to the customs, so as to avoid the corresponding legal liability risk.


(1) Before declaration and release of goods.


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


(2) Supplementary declaration is required by the Customs after the goods are released.


The Customs shall notify the enterprise of the electronic instruction of price examination through the "Customs Supplementary Declaration Management System", and the enterprise shall declare the transportation surcharge through the electronic supplementary declaration form of the system within 5 working days after receiving the electronic instruction of supplementary declaration.


(3) After the goods are released, and there is no requirement for customs examination.


Declaration can be made to the Customs through voluntary disclosure 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 Voluntary Disclosure of Tax-related Violations (Announcement no. 161 2019).