Lubricating oil is a liquid or semi-solid lubricant used in various types of automobiles and mechanical equipment to reduce friction and protect machinery and workpieces, mainly for lubrication, auxiliary cooling, rust prevention, cleaning, sealing and buffering. The following is our company's recent import declaration case of lubricating oil, divided into tank container and liquid bag packaging.
Lubricating oil import declaration process
1. Confirm the documents
2, foreign delivery to the port
3. Exchange order
4. Import declaration and inspection
5, out of the tax to pay taxes (tariffs according to the country of origin will be applicable to the ordinary tax rate or agreement tax rate or most favored nation tax rate; VAT has no national boundaries and a unified standard, with a tax rate of 13%; Consumption tax is a specific tax, the rate is RMB 1.52/ L)
6. Inspection and release
7, delivery customer designated warehouse
Note:
1, before the declaration must understand the specific information of the goods, the declared goods are lubricating oil or lubricant, the biggest difference between the two is that the mineral oil content of lubricating oil is greater than or equal to 70%, and the content of lubricant is less than 70%. Lubricants and lubricants are coded differently, and lubricants are excise tax inclusive.
2. Chinese version of MSDS should be provided before import, and samples should also be provided for testing and non-hazardous identification report (required by some ports).
3. Please provide tank certificate for tank tank.
