1. Suspected of "tax evasion"
The General Administration of Customs issued two documents in succession in 2010. One is the General Administration of Customs Announcement No. 43 of 2010 "On Adjustments for Entry and Exit Individuals" Matters Relevant to the Management Measures for Postal Items", which lowered the tax exemption standard for personal items mailed into the country, stipulating that if the amount of import tax payable is less than RMB 50 (including 50 yuan), the customs will be exempted from it. The amount of import tax that was previously payable If the total value is less than 500 yuan, the customs will exempt it from tax; the other is Document No. 54 of the General Administration of Customs, which regulates the taxation of inbound items brought by inbound passengers for personal use. Specifically, if the total value is within 5,000 yuan, the customs will exempt them from tax. If the imported items for personal use exceeding RMB 5,000 are released and verified by the customs as being for personal use, the customs will only tax the excess portion of the imported items for personal use. Indivisible single items will be fully taxed.
The above two documents respectively target the mailing and personal carrying of goods purchased from overseas. The taxation standards have become more stringent, and supervision has been strengthened in the implementation process. Once the regulations are not implemented in accordance with the regulations, tax evasion will be suspected.
2. Risk of Administrative Penalties
Taking cosmetics, which account for the largest proportion of overseas purchases, as an example, the safety problems of cosmetics are mainly reflected in the use of banned raw materials, contamination by microorganisms, and the presence of In terms of allergic substances and other aspects, my country's management regulations on the import and circulation of cosmetics mainly include:
1. "Cosmetics Hygiene Supervision Regulations": "Imported cosmetics must be approved by the health administration department of the State Council."
2. In 2004, the Ministry of Health issued the "Notice on Simplifying the Hygiene Licensing Procedures for Imported Non-Special Purpose Cosmetics" (Health Supervisory Authority No. 2004217): Effective from August 1, 2004, the Ministry of Health will implement Registration management, in addition, for the import of special-purpose cosmetics, you need to apply for a license.
3. Cosmetics dealers who distribute imported cosmetics that have not been approved by the Ministry of Health shall be punished in accordance with Article 26 of the "Cosmetics Hygiene Supervision Regulations".
3. Intellectual Property
A considerable part of the reason for the existence of overseas purchasing agents is that genuine manufacturers implement different pricing strategies in various countries, resulting in price differences for the same products at home and abroad. Importing low-priced foreign products for domestic sales in the form of purchasing agents involves the issue of parallel import of intellectual property rights. Regarding the issue of parallel import of three types of intellectual property rights such as patents, trademarks and copyrights, my country allows the parallel import of patented products, but there is no express provision on whether parallel imports of trademark and copyright carrier products are allowed. It is generally considered that goods imported through parallel imports If the original appearance or quality of the product is changed, leading to a reduction in product reputation or misunderstanding by consumers, it should be deemed as infringement. Otherwise, infringement should not be determined in accordance with the principle of exhaustion of rights.
4. Consumer Rights
If the purchased goods have quality defects or even cause damage to the user, and the actual purchaser wants to pursue compensation from the overseas retailer, there are two major obstacles. That is, the application of law and the relativity of contracts.
As far as the application of law is concerned, for example, if a purchase contract between the nominal purchaser and an overseas retailer is concluded in Hong Kong and other places, the local laws of Hong Kong can be applied. If the damage occurs in the Mainland, the Contract Law and "Consumer Rights Protection Law", which may involve conflicts of law application.
5. Legal risks of purchasing agents and third-party purchasing platforms
1. About purchasing agents
In my opinion, overseas purchasing is a sales contract relationship. Based on this premise, as a seller, purchasing agents will face all potential legal risks that may arise in the above analysis, including taxation, administrative supervision, intellectual property rights, and consumer rights.
2. Risks of third-party purchasing platforms
The third-party purchasing platform here refers to a third-party purchasing platform that only provides technical platform support for purchasing behavior and does not participate in actual purchasing or share the benefits. platform. Take the purchasing agency website as an example. According to the legal provisions of Article 44 of the "Consumer Rights and Interests Protection Law": consumers who purchase goods or receive services through online trading platforms and whose legitimate rights and interests are harmed may demand compensation from the seller or service provider. If the online trading platform provider cannot provide the real name, address and valid contact information of the seller or service provider, consumers may also request compensation from the online trading platform provider; if the online trading platform provider makes a commitment that is more beneficial to consumers , commitments should be fulfilled.
After the online trading platform provider makes compensation, it has the right to seek compensation from the seller or service provider.
According to this, if the purchasing agent website cannot provide consumers with the real name, address and valid contact information of the purchasing agent, consumers can also demand compensation from the purchasing agent website.