Shipping from the bonded area

If the goods are shipped from a bonded area in China:

Customs clearance and tariffs:

In this case, after the goods enter the Chinese bonded area and are then shipped to you, they need to go through customs clearance and pay tariffs and value - added tax.The specific process is as follows:Import Clearance(a) Pick up the goods from the bonded area.

(b) Declare to the Chinese customs for import customs clearance.
(c) Pay the relevant tariffs and value - added tax.
Financial handling:
Since it is an import, you will receive an import declaration form, based on which you can conduct accounting treatment and write - off foreign exchange payments.

(a) Record the import value in the inventory cost.(b) Also include the paid tariffs and value - added tax in the inventory cost or tax expenses.Import Customs DeclarationDomestic delivery

If the goods are shipped directly from within China (non - bonded area):
In this case, it is actually a domestic transaction, no customs clearance is required, and there is no issue of tariffs. But there are several issues that need attention:

(a) Inability to import write - off:

Because there is no import declaration form, you cannot write off through the formal foreign exchange payment channel, which will cause financial problems.

In this case, after the goods enter the Chinese bonded area and are then shipped to you, they need to go through customs clearance and pay tariffs and value - added tax.(b) Payment issue:

If you want to pay foreign exchange to the US company, but the goods are actually delivered in China, it may involve foreign exchange control issues, and you need to consult the bank and the foreign exchange administration about relevant policies.Since there is no import customs clearance process and no import declaration form can be provided, this foreign exchange payment may not be able to be written off financially. Usually, for such transactions, it is recommended to pay directly in RMB to avoid unnecessary foreign exchange control issues.
Suggestions and handling suggestionsConfirm the delivery method:

(a) Record the import value in the inventory cost.Confirm whether the goods are shipped from the bonded area or directly from within China. This determines whether import customs clearance is required.

Compliance operation:

If shipped from the bonded area, please go through customs clearance according to the normal process of imported goods, pay tariffs and value - added tax, obtain the import declaration form, and conduct accounting treatment and foreign exchange payment write - off. If it is domestic delivery, it is recommended to negotiate with the supplier to pay in RMB to avoid foreign exchange write - off issues.Confirm with the bank and customs:

Regarding the foreign exchange payment issue, it is recommended to confirm the specific operation process with your opening bank to ensure compliance with foreign exchange management regulations. Confirm the import process with the customs to ensure compliant operation and avoid unnecessary legal and tax risks in the future.If the goods are shipped from the bonded area, please go through the customs clearance procedures in accordance with the normal process of imported goods, pay tariffs and value - added taxes, obtain the import declaration form, conduct accounting treatment, and carry out foreign exchange verification and write - off. If the goods are delivered within the territory, it is recommended to negotiate with the supplier to make payments in RMB to avoid foreign exchange verification and write - off issues.

Confirm with the bank and the customs:Regarding the issue of foreign exchange payment, it is recommended to confirm the specific operation process with your opening bank to ensure compliance with foreign exchange management regulations. Confirm the import process with the customs to ensure compliant operation and avoid unnecessary legal and tax risks in the future.

Specific operational suggestions

Payment verification:Ensure that the payment method is compliant and can be followed by subsequent foreign exchange verification. You can negotiate with US suppliers to understand their shipping arrangements in China and ensure the compliance of the transaction.

Customs clearance preparation:If customs clearance is required, prepare all relevant documents in advance, including invoices, packing lists,It is recommended to verify through the following methods:books, etc., to ensure smooth customs clearance.

Tax compliance:Confirm allimport and exporttax requirements, ensure the payment of all necessary taxes, and avoid risks brought by future retrospective reviews.

I hope these suggestions will be helpful to you and ensure the smooth progress of your transactions. If you have more specific questions, it is recommended to consult a professional importExport RepresentationcompanyZhongShen International Tradeto obtain more detailed guidance.