When duty - free meets urgent customs clearance: duty guarantee comes to the rescue

I remember that when helping a semiconductor enterprise handle the import of equipment last year, the customer was in a hurry to put the equipment into production, but the tax - exemption procedures were still under approval. At that time, through the tax guarantee mechanism, we enabled the equipment worth 8 million yuan to clear customs two weeks in advance, seizing a valuable market window period for the customer.

According toArticle 66 of the Customs LawandArticle 4 of the Regulations on Customs Affairs GuaranteeThis "release first, supplement documents later" operation is like a VIP channel provided by customs for enterprises. Especially in the following four situations, this channel will give the green light:

• Situations explicitly stipulated by policies to be guaranteed
• The duty - free application has been accepted but not completed
• The new policy has been approved but the detailed rules have not been issued
• Other situations specially approved by the General Administration of Customs

Five steps for guarantee application: a complete guide from preparation to release

A case just completed last week is very typical: a new energy vehicle enterprise wants to import testing equipment, and this is how we went through the process:

1. Advance pre - review: Check whether the HS code of the equipment is in the duty - free catalog
2. Electronic declaration: Submit the guarantee application form through the "Single Window" system.
3. Paper supplement: Submit paper materials within 3 working days
4. Guarantee confirmation

: The customs issues a notice of approval of guarantee

5. Customs clearance and releaseRelease the goods based on the notice.

Special Attention:The guarantee amount is not set arbitrarily.3., and the customs will determine it according to the preliminary verification.Finished tax price.Through calculation, the average guarantee amount of the projects we have recently handled is 110% of the tax payable.

The pits weve fallen into over the years: practical experience

A biomedical enterprise suffered losses last year:

• Time trapApplying only when the goods arrive at the port, which delays for 7 days.
• Missing materialsOmitting the description of the equipments purpose and being required to correct it.
• Guarantee expirationThe 6 - month guarantee period expires without renewal, resulting in late fees.

It is recommended that enterprises do well inThree synchronizations:

• Synchronize goods transportation with application preparation.
• Synchronize electronic declaration with paper delivery.
• Synchronize guarantee use with follow - up of procedures.

Whispers from customs officers: the three points they value most

Having dealt with the customs for more than ten years, I found that what they pay most attention to during review is:

1. Policy complianceWhether it really belongs to the scope of tax reduction and exemption.
2. Material integrityThe application form + approval document + description are all indispensable.
3. Guarantee sufficiencyThe bank guarantee or cash guarantee should be in full amount.

Recently, the customs has also been promotingTariff Guarantee Insurance28., Compared with traditional margin, it can save 80% of the capital occupation, which is especially suitable for the import of large - scale equipment.

Future trend: intelligent upgrade of guarantee services

Now, through the "Internet + Customs" platform, we have achieved the following:

• Online query of the guarantee handling progress
• Receive customs review notices on mobile phones
• Electronically pay the guarantee extension fees

The new functions piloted this year are even more anticipated:Intelligent pre-review systemIt can automatically judge the applicability of the guarantee.Guarantee calculatorIt can estimate the payable amount in real time. These changes are all making "release before taxation" more efficient.

Finally, here is a mnemonic in the industry:"Apply early, submit complete materials, ensure sufficient funds, and follow up diligently."Mastering these twelve words can make the guarantee for duty - free goods an accelerator on your foreign trade journey.