Di sini ia lebih banyak maklumat mengenai dokumen C88.
1. Apakah dokumen C88 dari Wikipedia?
Dokumen pentadbiran tunggal (sedih), juga dikenali sebagai Borang C88 di UK, adalah bentuk kastam utama yang digunakan dalam perdagangan antarabangsa ke atau dari Kesatuan Kesatuan Kesatuan Eropah. Peniaga dan ejen boleh menggunakan SAD untuk membantu mengisytiharkan pengisytiharan status import, eksport, transit dan komuniti dalam situasi pemprosesan manual. Ia digunakan untuk perdagangan EU dengan negara-negara bukan EU dan untuk pergerakan barangan bukan EU di EU, dan menggantikan pelbagai bentuk kebangsaan yang digunakan di kalangan negara anggota sebelum pengenalannya pada tahun 1988.
Undang -undang yang menyedihkan diperlukan untuk mengambil kira sepenuhnya persekitaran hari ini dan menyesuaikan diri dengan evolusi yang berlaku sejak penubuhannya. Peraturan 2286/2003 melakukan ini dengan memperkenalkan pemodenan radikal pengumpulan data pada pengisytiharan kastam EU.
Yang sedih memecah masuk ke dalam 54 kotak; Versi penuh datang dalam 8 bahagian untuk digunakan pada titik yang berbeza dalam proses perdagangan; Lihat juga versi alternatif C88A.
SAD boleh diisi oleh penerima atau oleh ejen yang mewakili mereka.
Semua arahan untuk melengkapkan dokumen pentadbiran tunggal dinyatakan dalam Peraturan Delegasi Suruhanjaya (EU) 2016/341 pada 17 Disember 2015.
2. Apakah dokumen C88 dari pangkalan ejen pengarah kanan atas pengalaman mereka yang kaya?
Hanya bercakap, C88 adalah dokumen import kastam, juga dikenali sebagai Borang Pengisytiharan Unified EU. Kastam akan memberikan dokumen C88 kepada syarikat pelepasan kastam. Selepas perniagaan selesai, penjual boleh meminta mereka untuk dokumen C88. Harus diingat bahawa C88 datang dari syarikat pelepasan kastam dan merupakan maklumat yang disediakan oleh syarikat pelepasan kastam.
Sekiranya anda ingin mendapatkan kebenaran daripada pihak berkuasa kastam untuk mengendalikan atau menggunakan barang, anda mesti menyerahkannya “Dokumen pentadbiran tunggal” (Dokumen pentadbiran tunggal, sedih untuk pendek, biasa untuk import, eksport dan transit, juga dikenali sebagai borang kastam C88 di UK).
Menurut “Kod Kastam EC” dan “Peraturan EC No. 2454/93”, di semua negara anggota EU, “C88” harus digunakan untuk pengisytiharan kastam. The “Borang Pengisytiharan Bersepadu EU” Mempunyai lapan salinan, salinan pertama hingga ketiga digunakan oleh negara pengeksport, dan salinan keempat hingga kelapan mengikuti barangan.
Terlepas dari borang pengisytiharan elektronik atau borang pengisytiharan kertas, setelah kastam menerima pengisytiharan itu, ia akan mengeluarkan nombor pengisytiharan yang unik kepada pengisytiharan. Formatnya ialah: kod port tiga digit, nombor enam digit (termasuk 0), satu huruf, tarikh penerimaan enam digit pengisytiharan.
Menurut undang -undang EU, pengisytiharan kastam hendaklah menjadi pemastautin tetap EU atau sebuah syarikat dengan tempat perniagaan tetap atau pejabat berdaftar di EU. Walau bagaimanapun, jika ia adalah perisytiharan transit, perisytiharan import sementara, atau hanya kadang -kadang mengisytiharkan barangan yang diimport sebagai pengisytiharan (tidak menjalankan aktiviti import biasa), sekatan ini tidak dikecualikan.
“Dokumen C88” boleh dikemukakan kepada pihak berkuasa kastam oleh pengimport atau ejennya.
Terdapat dua jenis agensi:
(1) Agensi Langsung:
Ejen mengisytiharkan bagi pihak prinsipal atas nama prinsipal (prinsipal menanggung tanggungjawab membayar cukai dan yuran).
(2) agensi tidak langsung:
the agent declares on behalf of the principal in his own name (jointly and severally, both the principal and the agent are required to pay taxes and fees).
Several core elements of C88 declaration documents
1. Import unique identification code:
Entry Number Each import declaration will respond to a unique import identification code, which is usually at the top of the declaration form.
Starting from April 1, 2018, the United Kingdom has implemented overseas warehouse regulations, requiring overseas warehouses to record the entry number of each entry of goods from their customers. It is worth noting that this identification code is also the only proof for the customer to obtain relevant documents from the customs.
2. Exporter: Exporter
Generally speaking, the exporter information will be displayed on the C88 list, which is consistent with the exporter on the bill of lading.
3. Importer: Consignee
Regarding importers, companies must carefully check and ensure that the EORI number and the main body of the company filled in are accurate.
4. Declarant: Declarant
As the customs clearance company of the destination port, the declarer must keep the customs clearance data for each shipment and keep the relevant information for at least 6 years. For e-commerce companies whose main body is a non-EU country, a third-party customs clearance company can only submit declarations to the customs of the destination port.
The method of declaration is different, and the resulting responsibilities are also different. Generally, there are two ways:
1). Directly declare Direct Representation:
The enterprise authorizes the customs clearance company to complete the declaration on behalf of the enterprise. If the enterprise signs the authorization letter to the customs clearance company, then there will be tax issues or related product issues. The subject of the declaration is the enterprise itself, and the customs clearance company does not need to bear related joint and several liabilities.
2). Indirect Representation:
The main body of the enterprise and the main body of the customs clearance company declare jointly, so the customs clearance company needs to bear joint and several liabilities with the main body of the enterprise, including the taxation issues of the enterprise.
5.Duty/Import Vat
Take the British C88 as an example. At the bottom of the C88 document declaration form, the tariff and import tax that the company needs to pay will be displayed. The company can see the tariff and import vat that need to be paid according to the declared value of their products and the corresponding tariff and vat rate. Is it consistent?
Of course, if you have the UK declaration documents, it is not difficult to understand the declaration documents of other European countries. Other countries will also have some subtle differences. For example, the German declaration form does not show import taxes, but only tariffs. The specific import tax that needs to be paid can only be provided by the customs at the end of customs clearance. It is worth noting that this tax form is the only voucher for tax declaration deductions.
What is the role of C88 documents? When your goods are cleared, the EU Customs will give the C88 documents to the customs clearance company. After the business is completed, the seller can ask them for the C88 documents. The seller checks the data in the C88 file to check whether the declaration is wrong or whether the VAT tax number has been misappropriated or abused. If the two data are consistent, there is no problem with the data you declare. On the contrary, if your VAT number is stolen or abused, the data between the two will be inconsistent.
There is another point for sellers to know that the C88 file can be downloaded through the customs system after the freight forwarder submits the customs clearance document. The C88 file does not mean that all goods will be released. Some pre-cleared goods may be still at sea. Even if there is a C88 document, the goods may still be inspected by the customs after they arrive at the port.
We understand the tax bill C88 document as an initial bill issued by overseas customs for how much tax the seller needs to pay for the goods. It cannot represent the release of the goods, nor can it be used for tax deduction. However, the C88 has detailed information on the taxes that the goods need to pay.
If cross-border sellers need the electronic file of C88 tax bill, they can be provided by the freight forwarder of customs clearance. Generally, it can be provided within 1-2 working days after arrival. (The sellers who sell goods in e-commerce platform, they both have C88 document)
