The "cross-border e-commerce online shopping bonded import mode" (Customs supervision mode code 1210), also known as the "bonded stocking mode" or "bonded warehouse delivery mode", is a cross-border e-commerce retail import mode. Under this mode, e-commerce enterprises can store overseas imported food in a special customs supervision area or a (Type B) bonded warehouse of bonded logistics center by way of batch application.

Requirements for imported food

Cross-border e-commerce retail imported food should meet the following requirements: the food categories are included in the List of Cross-border E-commerce Retail Imported Commodities (2022 Version), the imported food purchased by consumers is limited to personal use and should not be resold, and the conditions stipulated in the cross-border e-commerce retail import tax policy should be met; transactions are conducted through an e-commerce trading platform connected to the Customs, which can realize the comparison of the "three orders" of transaction, payment and logistics electronic information.

Requirements for enterprise filing and qualification

Enterprises involved in cross-border e-commerce business (including cross-border e-commerce platform enterprises, cross-border e-commerce enterprises, logistics enterprises, payment enterprises, etc.) should go through the filing procedures with the local Customs according to the relevant provisions of the filing management of Customs declaration unit. Overseas cross-border e-commerce enterprises should entrust domestic agents to go through the filing procedures with the Customs where the agents are located.

Logistics enterprises should obtain the Express Delivery Business License issued by the national postal administration department.

If the payment enterprise is a banking institution, it should have a Financial License issued by the State Financial Supervision and Administration Bureau; If the payment enterprise is a non-bank payment institution, it should have a Payment Business License issued by the People's Bank of China, and the scope of payment business should include Internet payment.

Business process of import customs clearance

01 Set up an electronic account book

Customs implements account book management for cross-border e-commerce online shopping bonded imported food, and sets up special electronic account book for online shopping bonded imports, with warehousing enterprises as units.

02 Tax payment guarantee

E-commerce enterprises, e-commerce platform enterprises, logistics enterprises or application enterprises that comply with supervision regulations of Customs and are registered with the Customs, as tax collection and payment agents, should submit sufficient and valid tax guarantees to the Customs in accordance with laws.

03 First-line import bonded stock

Enterprises that apply for cross-border e-commerce imported food by the cross-border e-commerce online shopping bonded import mode need to submit Customs declaration forms (record list), bonded verification list and release form to the Customs, and store imported food in batches in special customs supervision areas or (Type B) bonded warehouses of bonded logistics centers. Online bonded imported food is supervised as personal imported goods for personal use, and does not implement the requirements for license, registration or filing of relevant food for the first import, except for foods from epidemic areas that have been explicitly suspended from import by relevant departments, and when risk emergency disposal is initiated for foods with major quality and safety risks.

04 Second-line outbound list application

After consumers place orders on cross-border e-commerce platform to purchase the imported food they need, cross-border e-commerce platform enterprises or domestic agents of cross-border e-commerce enterprises, payment enterprises and logistics enterprises transmit orders, payment orders and logistics orders to the Customs through the international trade "single window" or cross-border e-commerce customs clearance service platform. After the "three orders" are compared and verified, the enterprise submits the Application List of Cross-border E-commerce Retail Imported and Exported Food of the Customs of the People's Republic of China and handles the Customs clearance procedures by means of list verification.

05 Parcel delivery

The enterprise will compile the application list after release to generate a verification list and a release form, go through the exit procedures, and send the parcel out of the zone to the consumer. After the actual parcel leaves the zone, the quantity of foods in the electronic account book will be reduced accordingly.

06 Pay taxes

The obligor for collection and payment should go through the tax payment procedures with the Customs in accordance with regulations.

Customs reminder

1. Cross-border e-commerce online shopping bonded imported food should strictly follow the Specification for Filling in the Customs Clearance Form for Import and Export Goods of the People's Republic of China to standardize import application at the entry stage, and should apply for a 13-digit inspection and quarantine code and apply for it as product subject to inspection.

2. Cross-border e-commerce enterprises should assume main responsibilities for the quality and safety of imported food, and ensure that imported high-quality and safe food is available for domestic consumers.

Source: Nanjing Customs 12360 Service Hotline

Note: This article is compiled by Antion. Please indicate the source for reprint.