Issue, "Hu off at trial" will continue on valuation issues as transportation, insurance and related costs of communication, combined with the focus in the operating costs associated with the practice and understanding of customs valuation and valuation difficulties, as well as guidance on the part of Customs problem opinion, introduce customs valuation points.

One, demurrage, Despatch

Demurrage (Demurrage Fee), refers to the amount stipulated in the charter party vessels, when loading or unloading the ship and more than the agreed extension of loading and unloading time, paid by the charterer to the shipowner. In the UK, demurrage is considered to be a pre-agreed liquidated damages (liquidated damages); in the United States, is considered to be an extension demurrage freight (extended freight). Demurrage rates are usually stipulated in the charter contract for a certain amount each day. Some of the contract, over a certain time you have to pay demurrage demurrage or additional schedules loss.

Despatch (Dispatch Fee), refers to the vessels charter contract, the owner agreed to terminate the agreement before the laytime early completion of the agreed amount of money under the loading or unloading of the circumstances covered. Due to the time spent loading and unloading is less than allowed, but by the owner to the charterer or the consignor or consignee by the agreed time frame rates payments. If the provisions of the lease contract, usually speed removal rates and demurrage rates equal or half.

Therefore, demurrage, fast transportation costs associated with severance pay are, as determined by the Customs examination can be made based on objective quantitative data, respond to the dutiable value of imported goods increased adjusted accordingly, reduced.

Second, terminal handling charges

Terminal Handling Charges (also known as the Terminal Handling Charge, the English name Terminal Handing Charge, referred THC), usually refers to the cost of goods from ship to occur between the container yard, occurred in the cargo arrives within the People's Republic of China to enter a location after unloading. According to Article 20, first paragraph of the "People's Republic of China Import and Export Tariff Regulations," arrived in imported goods enter the territory of the transport and related costs after the unloading, insurance, while the price of imported goods in set out, it is not included in the customs value of the goods. Therefore, THC costs should not be included in the customs value of imported goods.

Third, the means of transport entering the country under its own power

Imported goods often use a transport ship to our country, but if the imported goods is itself a means of transport, such as cars from the land ports of entry, or ships, aircraft and other car into the country, the customs in determining the customs value, should refer to "People's Republic of China customs import and export goods duty-paid price validation approach" (Department Order No. 213) the second paragraph of Article 42: "as a means of transport imported goods, using its own power into the country, customs review when determining the dutiable value, without further included shipping. "self-pay fuel consignees, port charges, the cost of hiring the crew, ship handling and other costs are included in the dutiable value of the ship without. However, if the associated transport costs of imported goods as a means of transport than by its own power imports will still be included in the dutiable value will occur. For example, the purchase of the ship is towed by tug import port, you should use the tugboat fees were actually paid to transport people or tug costing freight amount.

Four, EXW transaction method

EXW is more common in international trade transactions ways, but compared to FOB, CIF and other trade terms, EXW way for imported goods freight turnover finds relatively complex, reporting error in customs valuation practices found to calculate error and so will be more, so be highlighted.

According to "International Incoterms" provisions, EXW "EXW (...... designated place)" refers to when the seller's premises or other designated locations (such as workshops, factories or warehouses) to transfer ownership of the goods to the buyer. Seller is not for export clearance, there is no need to load the goods on any vehicle. Therefore, under EXW EXW terms of trade, the buyer must bear all costs and risks in the location of the seller (exporter) to receive the goods, which mainly include the clearance between the cost of exporting countries, and imports from the exporting country to enter in our factory all costs.

When Customs Valuation: (1) clearance fees exporting countries are importers paid separately and independent of imported goods during transport, nor is the real part of the price paid or payable, and not included in the customs value. (2) the exporting country to the exporting country port facility costs, transportation costs contained therein, to be included in the dutiable value, if one also includes other costs importers in exporting countries, such as inspection costs, warehousing costs, and the above is neither an integral part of the transportation process, nor does it constitute real importer to the vendor paid the price paid or payable, it need not be included in the customs value. Transportation and related costs (3) occurred in international transit, insurance, shall be included in the customs value.

Taken off at trial in Shanghai