{"id":5389,"date":"2025-11-20T15:06:40","date_gmt":"2025-11-20T07:06:40","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=5389"},"modified":"2025-11-20T15:06:41","modified_gmt":"2025-11-20T07:06:41","slug":"%e6%b7%b1%e5%9c%b3%e5%b8%82%e5%8f%b8%e6%b3%95%e5%b1%80%e6%8c%87%e5%bc%95%ef%bc%8c%e3%80%8a%e8%bf%9b%e5%87%ba%e5%8f%a3%e5%90%88%e8%a7%84%e6%8c%87%e5%8d%97%e3%80%8b%e5%8f%91%e5%b8%83","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/5389","title":{"rendered":"Shenzhen Municipal Bureau of Justice Guidelines, \"Import and Export Compliance Guide\" Released!"},"content":{"rendered":"

On August 25, the Shenzhen Municipal Bureau of Justice released the Import and Export Compliance Guide.<\/p>\n\n\n\n

This practical guidance document is designed to help seafaring enterprises understand and cope with the challenges of international trade, especially for theU.S., EU and Southeast Asia markets<\/strong>When the time comes, it is possible to encounter theCustoms and Trade Compliance Core Issues<\/strong>The<\/p>\n\n\n\n

U.S. market: complex rules and strict enforcement
<\/strong>1. Calculation of customs duties
Legal Basis: Tariff Act of 1930 (19 U.S.C. Chapter 9) and the annual Harmonized Tariff Schedule (HTSUS).\u00a0
Methods of taxation: ad valorem (predominantly), ad valorem, composite, first sale rule (as a component of the method of taxation).\u00a0
Special measures: 301 tariffs (dynamically adjusted), 232 national security tariffs, anti-dumping and countervailing duties (adjudicated by the Department of Commerce and the International Trade Commission), reciprocal tariffs, special tariff measures for fentanyl-type substances and precursor chemicals, and others.
2. Commodity classification\u00a0<\/p>\n\n\n\n

tariff classification: Harmonized Tariff Schedule of the United States (HTSUS), down to the 10-digit code; classification disputes can be filed with CBP for an advance ruling.
Decisions can be filed in the U.S. Court of International Trade (CIT) and ultimately appealed to the Court of Appeals for the Federal Circuit, which can be accessed online at HTSUS.<\/p>\n\n\n\n

3. Rules of origin:<\/p>\n\n\n\n

Non-preferential rules: centers on \"substantial transformation\", as judged by changes in tax rules, appreciation in value, etc.<\/p>\n\n\n\n

All goods must be clearly labeled with a mark of origin (e.g., \"Made in China\") or you may be fined.<\/p>\n\n\n\n

Preferential rules: Based on various FTAs (e.g. USMCA), the rules are more complex but allow for duty-free or low tax rates.<\/p>\n\n\n\n

Businesses need to meet requirements such as full access, tax code changes, and Regional Value Component (RVC).<\/p>\n\n\n\n

EU market: sophisticated systems, emphasizing processes<\/strong><\/p>\n\n\n\n

1. Calculation of customs duties<\/strong>::<\/p>\n\n\n\n

in order toCIF price<\/strong>(Cost + Insurance + Freight) is the tax basis.
Types of tariffs: Most Favored Nation (MFN) tariffs (WTO), Agreement tariffs (e.g. EU-Japan EPA), Generalized System of Preferences (GSP).<\/p>\n\n\n\n

2. Commodity classification<\/strong>: AdoptionCN (8-bit code)<\/strong> respond in singingTARIC (10-bit code)<\/strong> A two-tier system, the TARIC database integrates all trade control measures.<\/p>\n\n\n\n

3. Rules of origin<\/strong>::<\/p>\n\n\n\n

Non-preferential rules<\/strong>: also based on \"Final substantive, economically rationalized processing<\/strong>\". The EU provided detailed Annex rules (e.g., tariff changes) as the basis for the determination.<\/p>\n\n\n\n

Offer Rules<\/strong>: The core isProduct Specific Rules (PSR)<\/strong>and supplemented byRule of Tolerance<\/strong>(small amounts of non-originating materials are allowed) and complexAccumulation rules<\/strong>(allows for consolidation of processing in multiple countries).<\/p>\n\n\n\n

Southeast Asian markets: high diversity and flexibility<\/strong><\/p>\n\n\n\n

1. Tariffs and classification<\/strong>: Tax rates and systems vary from country to country, but HS codes are commonly used.<\/p>\n\n\n\n

2. Rules of origin:<\/strong><\/p>\n\n\n\n

ASEAN Free Trade Area (AFTA): Adopts the \"Regional Value Component (RVC)\" standard, which requires an origin component of \u226540% and allows for cumulative calculation of member country components. Product-specific rules are applied in exceptional cases, e.g., some goods (e.g., electronics) may be subject to more stringent standards.<\/strong><\/p>\n\n\n\n

\u00a0RCEP rules: The Philippines and other countries require a certificate of origin or exporter's declaration, and eligible goods are entitled to preferential tariffs.<\/strong>China-ASEAN FTA: Clarify origin criteria for fully acquired, non-fully acquired products, requiring direct transportation and certificates of origin.
Suggestions for Enterprises Going Overseas<\/strong>
(i) Strengthening commodity classification management\u00a0
1. Establish an internal categorization review mechanism and apply for a pre-categorization ruling if necessary (e.g. China Customs' \"Internet + Customs\" platform).\u00a0
2. Refer to the target market's categorization standards (e.g. HS code differences in Southeast Asian countries) and keep complete transaction records for customs verification.\u00a0
(ii) Transfer pricing compliance\u00a0
1. Conduct regular transfer pricing audits and prepare country reports and local documentation to ensure that related transactions comply with the independent transaction principle.\u00a0
2. Pay attention to the OECD global minimum tax rules and the implementation of ASEAN countries, adjust the supply chain layout to reduce tax risks.\u00a0
(iii) Bonded goods and supply chain optimization\u00a0
1. Strictly fulfilling the obligation of customs write-off, and obtaining the approval of the foreign trade and economic cooperation department and going through the procedure of tax reimbursement before domestic sales. 2. Optimizing the supply chain by making use of the RCEP rules of origin, for example, transferring part of the production capacity to member countries such as Vietnam and Malaysia to enjoy tariff preferences. 3.
(iv) Policy tracking and intelligence gathering\u00a0
1. Subscribe to the policy updates of WTO, Customs and international organizations, and pay attention to changes in OFAC's sanction list.
2. Collaborate with professional legal teams to dynamically assess extraterritorial risks and develop localized compliance programs.<\/p>","protected":false},"excerpt":{"rendered":"

This practical guidance document is designed to help overseas enterprises understand and respond to the core customs and trade compliance issues that they may encounter in international trade, especially for the U.S., EU and Southeast Asian markets.<\/p>","protected":false},"author":1,"featured_media":5390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[185],"tags":[],"class_list":["post-5389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-shenzhen"],"yoast_head":"\n\u6df1\u5733\u5e02\u53f8\u6cd5\u5c40\u6307\u5f15\uff0c\u300a\u8fdb\u51fa\u53e3\u5408\u89c4\u6307\u5357\u300b\u53d1\u5e03! - \u4f01\u8d22\u76c8<\/title>\n<meta name=\"description\" content=\"\u8be5\u5b9e\u52a1\u6307\u5bfc\u6587\u4ef6\uff0c\u65e8\u5728\u5e2e\u52a9\u51fa\u6d77\u4f01\u4e1a\u7406\u89e3\u548c\u5e94\u5bf9\u5728\u56fd\u9645\u8d38\u6613\u4e2d\uff0c\u7279\u522b\u662f\u9762\u5411\u7f8e\u56fd\u3001\u6b27\u76df\u548c\u4e1c\u5357\u4e9a\u5e02\u573a\u65f6\uff0c\u53ef\u80fd\u9047\u5230\u7684\u6d77\u5173\u4e0e\u8d38\u6613\u5408\u89c4\u6838\u5fc3\u95ee\u9898\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qicaiying.cn\/en\/archives\/5389\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6df1\u5733\u5e02\u53f8\u6cd5\u5c40\u6307\u5f15\uff0c\u300a\u8fdb\u51fa\u53e3\u5408\u89c4\u6307\u5357\u300b\u53d1\u5e03! 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