Maintenance imports generally include: equipment maintenance, parts maintenance, furniture maintenance, export returns
Our service items:
①Repair/return import declaration documents; ②Expedited customs approval at Level 3; ③Pay deposit/refund deposit, etc.
There are two types of imported maintenance products:
1. Products originating in China (with a full set of formal export documents)
2. Goods imported directly from abroad for maintenance (not made in China)
Under normal circumstances, only the first case allows the customs to approve the import of repaired items.
In addition, if the import of some maintenance items involves 3C certification or import license, the original export declaration documents must be provided to operate.
Key points of import supervision of repaired items:
1. Third-party authentication certificate
(1) Before importing goods for repair, an inspection certificate issued by a third-party inspection agency recognized by the customs is required to prove that the goods have problems and need to be repaired. Generally, they are certified by CCIC or SGS.
2. Three-level customs approval
The three-level customs approval refers to the business approval items that need to be approved by the customs officer, section chief or director, and commissioner. All imports involving temporary import and export, return shipment and repair, etc., that only pay a deposit and not pay taxes, must go through the third-level customs approval. At present, local customs have continuously reformed and simplified the local examination and approval system. Some of the three-level examination and approval items have been cancelled, but the three-level examination and approval system has not been completely cancelled.
3. Certification management: import and export license is not required, but the statutory commodity inspection goods need to be cleared.
(1) Import and export license management shall not be implemented for goods entering and leaving the country for repairs, except for goods specially prescribed by laws and regulations.
(2) Statutory commodity inspection goods, that is, goods in the "Catalogue of Entry and Exit Commodities Subject to Inspection and Quarantine by Entry-Exit Inspection and Quarantine Institutions" need to be inspected and released with the entry-exit customs clearance form.
4. Taxation management: a security deposit is required for entry repairs
(1) When going through the declaration procedures for importing and repairing goods, the maintenance contract for the goods (or the original export contract with warranty clauses) shall be submitted to the customs, and the import tax guarantee (guarantee) shall be submitted to the customs.
(2) If importing raw materials and spare parts is required for repairing goods entering the country, when handling the import declaration procedures for raw materials and spare parts, a maintenance contract for the repaired goods and an import declaration form for the repaired goods should be submitted to the customs (with the entry repair Except for goods that are declared for import at the same time). And provide import tax guarantee to the customs. Imported raw materials and parts are only used for the repair of goods entering the country for repairs, and the remaining raw materials and parts repaired shall be re-shipped out of the country together with the goods for repairing inbound.
4. Maintenance period: The maintenance period is six months, which can be extended. If the extended deposit is not applied for overtime, it will be converted into tax
(1) Inbound repair goods should be re-shipped out of the country within the time limit specified by the customs. If the inbound repair goods cannot be re-shipped out of the country within the time limit prescribed by the customs due to legitimate reasons, the taxpayer shall apply to the customs for an extension before the prescribed time limit expires.
(2) If the imported and repaired goods are not re-shipped out of the country within the time limit allowed by the customs, the customs shall implement management in accordance with the general taxation management regulations for import and export goods, and convert the tax guarantee provided by the taxpayer when the goods enter the country into Taxes.
Import declaration materials for repaired items need to be as follows:
1. Original export declaration
2. The invoice, packing list, and contract of the imported repair items
3. Maintenance agreement (generally need to be re-shipped out of the country within 6 months)
4. Third party appraisal report
Imported repaired items are usually inspected by the customs before customs clearance. Special attention should be paid during the inspection. The customs will check the brand, model and nameplate of the goods during the inspection to prove that the goods are the original export goods. In addition, they will inspect the goods. New, old and defective.
It should be noted that after the import maintenance is completed, the insurance must be surrendered, and the maintenance materials, labor, and expenses must be indicated on the export documents.
Brief description of the import operation process of repaired items:
1. Arrange shipments abroad to the designated port of destination (the best port)
2. The goods are shipped from abroad to domestic ports
3. Entrust a third-party organization CCIC to handle the identification certificate
4. The shipping company exchanges the bill and settles the port of destination expenses
5. Import declaration (inspection/customs declaration)
6. Three-level customs approval
7. The customer prepares the deposit in advance and delivers it in time after the customs approval is completed and the deposit notice is issued
8. Inspection
9. Release
10. Pick up and deliver to the customer's designated warehouse
11. After the cargo is repaired, declare the export as repaired items
12. Shipping/air shipment to foreign countries
13. Handle the deposit refund procedure with the refund form
