Cross-border transportation policies involve multiple aspects, including customs clearance, taxation, logistics, and trade terms. These primarily include customs clearance procedures, export tax rebates, international logistics standards, and regulations for different trade models. Companies need to understand customs supervision methods and tax compliance requirements, and select appropriate transportation methods (such as sea, land, and air) and trade terms (such as CIF and CPT) to ensure compliant and efficient cross-border trade.
Key Policies and Regulations
Customs Clearance and Supervision
Customs supervision method code 9610 applies to cross-border e-commerce retail exports, typically using a manifest release model and requiring the preparation of an export declaration.
To meet tax rebate requirements, a summary declaration must be generated. Manufacturers and foreign trade companies can then apply for export tax rebates based on relevant documentation.
Tax Compliance
Cross-border e-commerce businesses must also pay taxes according to the law and comply with the tax regulations of each country.
International Logistics
Cross-border logistics encompasses multiple stages, including packaging, warehousing, transportation, and customs clearance.
Choosing the appropriate transportation method (such as sea, land, and air) requires consideration of cost, timeliness, and cargo type. Incoterms
CIF (cost, insurance, and freight) is primarily used for ocean and inland waterway transport, with the seller bearing the transportation costs and risks to the port of destination.
CPT (cost, insurance, and freight) transfers risk to the buyer upon delivery of the goods to the carrier.
DAP (delivered at designated point) means the seller bears all risks during transportation until the goods are delivered to the buyer's designated location.
Differences between Cross-Border E-Commerce and Traditional Foreign Trade
Different transaction entities: Cross-border e-commerce primarily involves consumers and sellers, while traditional foreign trade is primarily between businesses and governments.
Different transaction methods: Cross-border e-commerce is typically conducted through e-commerce platforms, making the process more convenient; traditional foreign trade relies more on traditional trade channels.
Transaction models: Cross-border e-commerce encompasses various models, including B2B, B2C, and C2C, suitable for businesses of varying sizes.