The import and export trade mode is also called the customs supervision mode, which refers to the trading mode of import and export goods。Only one supervisory mode is allowed to be filled out in the customs declaration form。The customs declaration needs to pay attention to two points: the regulatory model and the transaction model。
General customs supervision method
One is general trade
It is the trade mode corresponding to processing trade。
General trade refers to the unilateral import and export trade of Chinese enterprises with the right to import and export。
If the conditions are met, the production enterprises shall declare tax exemption, and the foreign trade enterprises shall be exempted。
The second is compensation trade
Where one party imports machinery, equipment, technology or services from the other party from abroad, the price payable is not paid in cash, but is repaid in installments at the price of goods or services within a period of time agreed upon by both parties。
This is not only a way of trade, but also a way of utilizing foreign capital。
Third, processing and assembly trade of incoming materials and processing trade of incoming materials
Material processing means that foreign companies provide all raw materials, auxiliary materials, spare parts, spare parts, auxiliary materials and packaging materials, provide equipment if necessary, and contract labor companies to process and assemble according to foreign requirements。
Import processing refers to the transaction form in which we use foreign exchange to purchase imported raw materials, auxiliary materials, spare parts, spare parts, auxiliary materials, packaging materials, etc., and export finished products or semi-finished products after processing。
It can be seen from the concept that the import and export of incoming processing is generally the same customer, and the customers of incoming processing raw materials and export products are generally different。
Material processing is a duty-free business, and imports are exempt from VAT, exports are exempt from VAT, and processing fees collected are also exempt from VAT。Because it is tax-free income, the corresponding import tax paid for domestic goods cannot be deducted and has nothing to do with export tax rebates。Processing materials is an export tax rebate business。
Fourth, consignment and commission trade
Refers to the overseas consignor (exporter) who delivers the goods to the agent (trustee) of the importing country as agreed in advance.，An agent sells goods on the domestic market by prior agreement，Income after deduction of agent's commission and other expenses，A form of transaction in which the balance is paid to the consignor in the prescribed manner，It is a trade method that exports before selling。