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• China: system H2000
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3. Single administrative document (SAD)
• be used throughout the community, EFTA and visegrad countries for declarations • be used for the control of imports, exports and goods in transit. • an eight-part document. • 99% of declarations are computerized, but the paper declaration are also permitted for exceptional case. • If the declaration is accepted, a unique declaration number will be allocated by CHIEF to exporter.
Chapter 9
Export customs practice

Content
• Introduction • Customs reliefs and preference(*) • Value added tax
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I. Introduction
1. World Customs Organization(WCO)
– if the goods are re-exported. – if the trader transfers them to an IPR suspension authorization holder. – if the trader disposes them in a method approved by Customs.
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II. Customs reliefs and preference
1. Inward processing relief(IPR)
(1) definition
• duty is relieved on imports of foreign goods which are processed in native country and re-exported provided the trade does not harm the essential interest of domestic producers of similar goods.
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(1) outward processing relief(OPR)
• the traders can import replacements for faulty goods which have been exported from native country if it is not practicable to have them repaired. →but the replacement goods must be of equivalent commercial condition and value.
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4. customs warehousing and free zones
(1) customs warehousing
• definition
– a storage place/premises or an inventory system authorized by customs – be used for storing foreign goods that are chargeable with import duty and/or VAT, or otherwise not in free circulation. – the payment of import duties and/or VAT are suspended or delayed when foreign goods are stored in a customs warehousing.
• advantages：
– take advantage of cheaper labour costs outside this country – encouraging the use of domestic produced raw materials to manufacture the finished products.
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(3) methods of duty relief
• drawback
customs duties and import VAT are paid when the goods are entered to IPR. However, the trader can claim duty back.
2. HM customs
• Be managed by HM Customs and Excise Departments →HM Revenue & Customs (HMRC) • The UK is the leading nation in the development and operation of E-commerce in the conduct of Export and Import customs declaration/procedures and aligned customs derivatives. • The manual system has been virtually eliminated. • HM customs possess the following systems:
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(4) type of duties which can be relieved
• mainly customs duties (including specific customs duty, anti-dumping duty and countervailing duty) and import VAT • excise duty can not be relieved.
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3. ATA and CPD carnets
(2) CPD carnets
• an international customs document for temporary importation and exportation of road motor vehicles regulated under the ATA to Istanbul convention. • be mainly used in Africa, Asia, the Middle East, Oceania(Pacific) and South America, but not required for use within the EU or other European Countries.
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3. ATA and CPD carnets
(1)ATA carnets
• An ATA carnet is an international document which may be used to simplify customs clearance of goods being temporarily exported or imported.
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2. outward processing relief and returned goods relief
(1) outward processing relief(OPR) • definition
OPR permits partial or total relief from duty on goods that are exported from native country for processing or repair and subsequently re-imported.
• An inter-governmental organization based in Brussels with worldwide membership • Its mission is to enhance the effectiveness and efficiency of customs administrations. • The main work is the revision of the Kyoto Convention: consignment based controls at the frontier→ control inland using traders’ records. • Harmonized System Commodity Description and Coding(HS) was developed by WCO. – Why HS is important? → Its goods classification system nomenclature is applied by more than 150 countries for custom tariffs and trade 3 statistics, thereby facilitating international trade.
– be used to temporarily export certain goods for use outside this country. – also be used to temporarily import foreign goods for use in this country.
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(3) methods of duty relief
• suspension
customs duties and import VAT are suspended when the goods are first entered to IPR.