First of all, you should make sure whether the products you export are anti-dumping. What is the specific tax rate? There are two specific methods.
1) Let foreign customers check directly locally. Is there any restriction on the import of this product? What is the specific tax rate?
2) Check online by yourself, check on China Trade Relief Network, or find anti-dumping in re-export trade through official WeChat account. Enter the first four digits of the customs code directly into the official WeChat account, and online search can only find the information published online. Due to time constraints or update reasons, it may not be guaranteed that 100% is accurate. For reference only.
For example: drum washing machine HS 845020 12.
After determining that the products are subject to anti-dumping and countervailing measures. There are three main countermeasures:
1) During the anti-dumping investigation, relatively large companies actively responded. Get a separate tax rate.
2) Products with lower goods value or lower actual tax rate can be delivered directly, and the customs clearance fee can be paid in full.
3) Products with higher goods value or higher actual tax rate can be handled through re-export in a third country.
This time, we will focus on how to re-export trade in a third country.
Under normal trade, the contracting parties directly complete the delivery, and the domestic companies import the goods and then export them.
Under the entrepot trade, China and the destination consumer countries no longer trade directly, but with the help of a third-party country with the same developed productivity, the transaction subject is changed into legal tax avoidance. Goods do not go directly to the destination port, but bypass the transit port, change containers at the transit port, match the certificate of origin and export documents of the transit country, and provide customs clearance documents for customers at the destination port.
For example, in the recent Sino-US trade war, the United States increased tariffs on China products, but did not increase tariffs on some countries. Therefore, through entrepot trade, the goods are transported to this third country for transit, which increases some transit costs, but avoids high anti-dumping duties.
At present, many "Made in China" products (such as various clothes, shoes and socks, hats, fabrics, ceramics, bearings, furniture, chemicals, fasteners, etc. ) in the European Union, the United States, Mexico, Turkey, Egypt, South Africa and Central and South American countries have been "anti-dumping", "special protection" and "restrictions", and can pass through Southeast Asian countries.
Find a re-export trading company in Southeast Asia (Thailand, Singapore, Malaysia, India, etc.). ) and sign a contract with them. Pay attention to it and check the tariff charges of the United States on this country. Discuss with American customers whether the export documents provided by third-party agents can be accepted as payment terms and whether the export documents provided by agents can be used as customs clearance documents. After the American customers understand and agree, they will open the payment or letter of credit to the third-party agent of entrepot trade and finalize the contract with the customers. According to the agreed terms, American guests and third-party companies will sign contracts. The delivery date will be increased here. It is necessary to calculate the time of shipment from China to the three-way transit countries, and then consider the customs formalities of the re-exporters.
Simply put, a tripartite agency is equivalent to a trading company in Southeast Asia and other places, purchasing from us and then reselling it to the United States.
danger
1, cargo rights risk
Because we are looking for an agent, we need a third party to transit in a third country. If the agent we are looking for has a low credit rating, it is also possible to swallow the goods directly. In a third country, the destination customer is represented by entrepot trade, so the operation of this piece is in the hands of a third-party agent, and it may also encounter the possibility that the customer and the agent collude to release the goods.
2. Capital risk
Will the funds be misappropriated in the hands of the tripartite transit agency? Even if the contract is signed, will the re-export trading company run away with the money? Once, a re-export enterprise misappropriated more than 100 million yuan and fled overseas. After all, international trade funds are often huge, and the trade volume of dozens of customers may exceed 100 million.
3. Risk of customs clearance at the port of destination
Many re-export trade agents will issue false certificates of origin of third-party transit countries. If it is found at the destination port, it will lead to difficulties in customs clearance and face high fines.
4. Customs clearance
If the export volume is large, the export agency will improve the inspection rate. If the agent's documents are false at this time, the goods may be detained, resulting in fines and other troublesome problems.
Matters needing attention
1, need to let buyers know, don't re-export directly without telling customers.
2. In packaging, because the goods are to be re-exported, the packaging should be neutral, or indicate the country of origin of a third country, and there can be no "Made in China" logo, or it can be recognized as a product from China.
3, T/T mode, notify the customer to pay the agent, and the agent will call the domestic production after deducting the handling fee. The customer pays the balance to the agency, and the agency transfers it to China after deducting the handling fee, and sends the documents to the agency in China, or sends them to the agency by electricity.
4. For some letters of credit, because the customer's customs clearance documents are from a third country, and the letter of credit is used to collect foreign exchange against documents presented, the letter of credit should indicate that the third-party documents are acceptable.