LCL customs declaration FAQ summary

The same foreign customer buys goods from different suppliers in China and then combines them into one cabinet and ships them to foreign customers. Sometimes two or three companies work together, and sometimes seven or eight companies work together. In this case, it is usually a case of consolidation and customs declaration. , talk about the common problems in LCL customs declaration.

1. Customs declaration method - agent declaration and pay declaration

Because the customer purchases from 3 or 4 different factories, some foreign customers find some factories without import and export rights to purchase for the sake of cheapness. Although the price is cheap, but there is no customs declaration document, they need to pay for the customs declaration. Therefore, at this time, some of the suppliers will have agent declarations, and some need to pay for customs declarations, especially for goods that require commodity inspection. Therefore, at this time, it is suggested that the goods with documents and the goods with documents should be put together in a cabinet, and the goods that are paid for customs declaration and the goods that are paid for customs declaration are put together. Try not to appear AB orders, some customs declaration agents, and some pay bills, that is, there are goods in a cabinet that are declared by agents, and there are goods that need to be inspected but cannot be inspected and must be paid for customs declaration, because most ports do not support AB orders. , A few in the Pearl River Delta, such as Huangpu, Yantian, Shekou, support AB orders.

Second, the destination country

Some of the LCL suppliers need to declare customs on behalf of the tax rebate, some do not require tax rebates for general trade small write-offs, and some have customs clearance forms for commodity inspection. At this time, we must pay attention to the customs declaration information of different suppliers. The destination country must be the same.

There are two situations that often occur. 1. The information to be refunded is more detailed, and the real destination country is written, and the destination country for small write-offs that do not refund tax is written casually. As a result, the destination country of the customs declaration information is different. 2. When going to some inland points such as Russia, the port of unloading is Poland, and the railway transits to Russia. At this time, some people in the customs declaration information are in the destination country, some are written in Poland, and some are written in Russia. lead to inconsistencies in the destination country. At this time, the destination country, Russia, is always written, and Poland is only the port of unloading, not the final destination port.

Third, the value

When consolidating containers, the value of each product is different. For example, there are three A USD4W, B USD4W C, USD 3W in total.

The value of their goods does not exceed 10W, and neither of them needs special export invoices. However, because the total value of goods exceeds 10W or 8W (depending on the port), in some ports, VAT invoices need to be provided. I don't understand the value of other factories' goods, and sometimes the VAT invoice may not be mailed, and the re-mailing may delay the customs declaration time.

When consolidating the containers, the value of each product is different. For example, there are three A USD14W, B USD4W C, USD 3W in total.

The total value of goods exceeds 10W US dollars. Since A exceeds 10W, A also needs to provide special export invoices, and others only need to provide value-added tax invoices.

Fourth, the number of LCL

Generally speaking, the number of cabinets in a cabinet will not exceed 8, and in some places it is 4. If a supplier has purchases from more than a dozen factories, and more than a dozen factories have customs declaration documents, it will take more than a dozen at this time. The customs declaration materials are combined with the customs declaration. Generally speaking, the customs support no more than 8 spells.

Fifth, the difference between tax refund and non-tax refund

Of the three suppliers, two want tax refunds, one does not, and the total value of goods exceeds 10W. In the past, only 2 tax-refunded factories may be required to provide VAT invoices and export special invoices. Now, on the original basis, they also need to be provided by non-tax-refundable factories. Export special invoice.

Sixth, close the door to problems

Due to the large amount of goods, it is best to remember what goods are loaded at the door of the cabinet to prevent confusion during customs declaration and inspection.

Seven, put together a few cabinets

Sometimes the supplier has a lot of goods and may need to install 2 cabinets.

1. At this time, it is necessary to pay attention to loading the goods of the same family into one container, not several boxes in A cabinet and several boxes in B. If it is not full, it must be installed in two separate cabinets, and an additional copy of the customs declaration information must be made.

2. Commodity inspection should correspond. For example, there are 3 ABCs, A family has 70 cubic meters, B family has 18 cubic meters, and C family has 8 cubic meters. The large cabinet has 50 cubic meters for the A family, 18 cubic meters for the B family, 20 cubic meters for the A family, and 8 cubic meters for the C family. When doing commodity inspection, A has to do two commodity inspections.

3. Even the cabinet report or separate report. During customs declaration, one of the cabinets was checked, and the other was not checked, because both cabinets could not be boarded. When reporting separately, the inspectors continue to inspect and wait for the next water, and those who are released can board the ship.

Compared with the cost of FCL by sea and the cost of LCL, who is higher?

FCL and LCL

In the container transportation business, we call a container, an exporter, a consignee, and a destination port, and the goods that meet these "four ones" conditions are called FCL cargo, and a container, an exporter, a consignee As long as one of these three items is in two or more export shipments, it is defined as LCL.

The transportation cost of LCL and FCL is very different in terms of procedures, time and cost. The two are by no means "1+1=2, 1+2=3". It is similar to the relationship between simple addends and sums, but strange "inequalities" such as "1+1>2, 1+2>3" and so on.

LCL shipments are more complicated and take longer to clear customs than FCL shipments

First, the whole box of goods is just in line with the smallest unit of customs inspection, customs clearance and release of the exporting and importing countries. For a batch of goods, as long as the documents submitted by the exporter and importer are reasonable, legal and complete, the export customs and import customs will be completed. After the relevant procedures and the collection of relevant taxes and fees, the customs clearance will be released soon. And LCL will not be so simple and fast. As long as there is a flaw in the documents for the goods in the container, the export customs will not release the goods. Because the export customs must seal off the container before allowing the container to leave the country. Therefore, in the same container, the failure of any one of the goods to clear customs will inevitably affect the timely export and transportation of other goods.

Second, the LCL cargo is far less extensive and flexible than the FCL cargo. It requires the transportation company to additionally solicit and reasonably match some conditions such as the port of shipment, the port of destination, the delivery date, the variety, volume, and weight of the goods. They are all suitable for exporting goods into the same container. These requirements are very difficult to do and take a long time. If the transportation company consigned by the consignor is not capable of operating well, the transportation time of the goods will be delayed even longer.

Third, under normal circumstances, FCL cargo can be shipped directly at inland ports, while LCL cargo is only suitable for delivery at developed coastal ports due to relatively few inland sources and relatively large coastal sources. This will undoubtedly add a lot of extra trouble to the exporter. According to the relevant regulations of the Chinese government, the export goods must pass the inspection of the commodity inspection bureau in the place of production and the place of export declaration. If the goods are exported through the local customs declaration within the jurisdiction of the province (autonomous region, municipality directly under the Central Government) where the production is located, a batch of goods only needs to go through the commodity inspection once. Otherwise, if it is a customs declaration in a different place, a batch of export commodities subject to statutory inspection must pass two inspections before the customs will release them.

LCL shipments are more expensive than FCL shipments

Under normal circumstances, the shipping and miscellaneous charges for the transportation of FCL in sea freight generally include three items: freight, transport surcharges and port miscellaneous charges. The freight and transportation surcharges for LCL and FCL should be the same, and the difference in cost is only in the cost of assembling the goods at the port of shipment and unpacking at the port of destination.

Logically, these two costs should not be very high. However, due to the huge differences in labor costs between countries and regions in the world, and the exporters have little knowledge of those specific differences, or even do not know at all. It is reasonable to add a certain percentage of LCL, unpacking and storage costs to the overall and consistent transportation and miscellaneous costs of FCL. However, in order to earn higher profits, carriers often use "fuzzy". In the quotation, it does not specifically list the charges for each item, but only generally according to the destination port of which type of goods shipped to each freight ton, and the port miscellaneous charges are even temporarily quoted. And what is said is how much, the carrier has no obligation to explain, and the shipper has no room for bargaining, and the amount of charges depends on the specific situation.

In addition, it should also be noted that in the import and export of commodity trade, the larger the quantity and total value of each transaction, the lower the transaction cost. On the contrary, the smaller the quantity and total value, the higher the transaction cost.

Compared with FCL, the quantity and total value of LCL are generally relatively small. Therefore, from this perspective, the transaction cost of LCL is definitely higher than that of FCL. This is because the cost of delivering samples, postage, fax, telephone and other communication costs, notification fees for letters of credit, customs declaration fees for imported and exported goods, and certification fees for certificates of origin are all based on the number of copies rather than the transaction. The size of the amount to be charged. When these business expenses are finally apportioned into transaction costs, the share of unit costs with a large transaction volume will be small, and the share of unit costs with a small transaction volume will be large. We should be aware of this.