"Guidelines for Import and Export Trade in Liquor
1. Basic information on the import and export of alcoholic beverages
"Want to buy osmanthus flowers with carrying wine, the end is not like, teenagers travelling". The Mid-Autumn Festival is coming, and the wine is more suitable for enjoying the moon. This issue of the release of the gentleman will take you an article to read and understand how to do import and export trade of alcohol?
For thousands of years, wine has been one of the main drinks in human life. China has a long history of alcohol production, with many varieties of famous wines, which are renowned both at home and abroad.In 2019, China's alcohol exports were 490 million litres, with an export value of RMB 7.73 billion. The top three exporting countries or regions are: Hong Kong, China, ASEAN and South Korea. Hong Kong, China is the largest export trade region of China's liquor. From the perspective of the structure of exported alcoholic beverages, liquor is the main export variety, with an export value of 59.4 per cent; followed by beer, with an export value of 22.8 per cent; and yellow wine, with an export value of 2.2 per cent.
With the increasingly frequent exchanges between China and foreign countries, the types and quantities of imported alcohol are also expanding.In 2019, China's alcohol imports amounted to 1.59 billion litres, with an import value of RMB 34.5 billion.Imported alcohol products are mainly wine, distilled spirits and beer, with wine being the most important category of imported trade. China's imports of alcohol products mainly from 133 countries or regions, of which the trade value of the top 3 were: France, Australia, Chile.
2, traders Imported wine need to pay attention to the aspects of the
Imported alcohol need to obtain what qualifications?
Need to obtain the import and export consignee and consignor and importer of imported food two records.
Imported wine declaration specifications need to pay attention to what matters?
Take wine as an example, there are 11 elements such as wine vintage, production area, etc. Let's take a look together!
The main varieties of imported wine
Pre-import qualification
01 import and export goods consignee and consignor registration
Required materials:
(a) The applicant shall apply and submit materials to the Customs under the seat.
(B) The local Customs examine the application made by the applicant, and issue the "Customs Import and Export Goods Consignee and Consignor Filing Reply Slip" if the materials are complete and meet the statutory conditions.
(C) If the enterprise in the business registration at the same time through the "multi-certificate" way to apply for registration of import and export goods consignee and consignor for the record, the Customs confirm the receipt of the business registration information and business information for the record can be completed after the record of the enterprise, without the need to go to the Customs for the record registration procedures.
Website:
China International Trade Single Window
https://www.singlewindow.cn/
or Internet+Customs
http://online.customs.gov.cn/
02 Importers of imported food for the record
Required materials:
(i) Application Form for Importer Filing
(B) food safety-related organisational setup, departmental functions and job responsibilities
(C) the type of food to be operated, storage location
(D) 2 years have been engaged in food import, processing and sales should provide relevant instructions (food varieties, quantities)
Handling process:
(A) the enterprise to the location of the competent Customs to submit an application for filing;
(B) the competent Customs where the enterprise audit, meet the requirements to be filed and published in the list of domestic importers, do not meet the requirements of the return of the enterprise (the enterprise can modify the application information and resubmit).
Change of information:
Has been filed with the importer of record information changes should be submitted to the Customs in a timely manner to change the application. Processing procedures refer to the record application.
Processing time limit:
Record application information is complete, the Customs from the date of acceptance of the application within five working days to complete the record.
How to declare the import of alcohol
01Declaration website
China International Trade Single Window
?https://www.singlewindow.cn
Internet+Customs integration online platform
?http://online.customs.gov.cn
02 import customs declaration information
Contract, invoice, packing list, bill of lading (shipping) and other necessary documents
Overseas exporters or agents of imported wines, importer's name and record number, import and sales records of the last batch.
Certificate of origin (proof) (the certificate of origin of U.S. wines and Japanese liquors exported to China shall be provided by the official)
Fourth, laws and regulations, bilateral agreements, protocols and other provisions require accompanying qualified materials (such as health certificates)
V. Designated relevant imported food enterprises independent testing reports
Six, imported food safety commitment documents
Seven, the statement of applicable standards; imported yet no national food safety standards for alcohol, should provide the State Council administrative department of health (Health Commission) issued by the permit documents
Eight, other certificates or documents should be attached. The implementation of paperless declaration shall be implemented in accordance with the relevant requirements of paperless.
03 conformity assessment (imported alcohol)
I. Declaring enterprises to the Customs to submit applications for customs clearance and submit relevant materials. Log on to China International Trade Single Window (https://www.singlewindow.cn) for customs declaration and upload the accompanying materials together in electronic form. Customs clearance information for review, in line with the specifications to be accepted, does not meet the requirements to inform the enterprise to make corrections.
Second, the implementation of inspection and quarantine. Imported food by the Customs and Excise Department in accordance with the provisions of import and export food safety laws and regulations to implement conformity assessment.
Third, imported food by the conformity assessment meets the requirements, the Customs issued "proof of entry inspection and quarantine of goods" (currently electronic, enterprises can log on to the "International Trade Single Window", query the electronic information and self-service download). Does not meet the requirements of safety, health, environmental protection projects failed, the Customs issued by the "Notice of Inspection and Quarantine Treatment", and ordered the destruction of the parties concerned, or the issuance of a notice of return, by the importer for return procedures. Other items failed, can be under the supervision of the Customs and Excise Department to carry out technical processing, after re-inspection and qualified, before sales, use.
I'm not sure if I'm going to be able to do this, but I'm sure I'm going to be able to do it.
General Administration of Customs Announcement No. 17 of 2010
(On Matters Relating to the Regulation of Imported Wine)
First, the consignee of imported goods and its agent should be strictly in accordance with the requirements of the "standard declaration catalogue", and should be based on the actual imported wine labels, in the "trade name" and "specifications" column to fill in the appropriate content.
Second, the consignee of imported goods and his agent shall submit to the Customs, in addition to the documents and information required by the current Customs regulations, a colour photo or a colour printout of the wine label as well as the original manufacturer's invoice.
01 Product Name (Chinese and Foreign Name)
The name of the wine should be filled in both Chinese and foreign languages, and the name of the wine is usually "xxxx winery dry red/sweet white", etc. The name of the winery is in front of the name of the winery, and the category of the wine is in the back, such as dry or sweet, red wine or white wine.
02 Processing method
It refers to the specific method used in the processing of the commodity. For example, 22041000 is filled in as "fresh grapes brewed" for wine; 2207 is filled in as "unmodified" or "modified" for commodities under tariff item 2207.
03 Alcohol concentration
It refers to the percentage of alcohol content by volume, expressed in "%vol", according to the wine label.
04 Grade
Refers to the differentiation of the grade of the wine.
In Europe, there are legal classification and trade association classification, such as AOC, IGP, VDF in France, DOCG, DOC, IGT, VDT in Italy.
If there is no classification, fill in "No Class".
05 Vintage
It refers to the year of harvest of the grapes used to make wine, not the year of bottling. The vintage year is usually stated on the label. There are also many wines that do not have a vintage stated, such as champagne and sherry, which are blended through blending. If the vintage year is not indicated, it is declared as "nil".
06 Appellation (Chinese and foreign names)
Refers to the appellation of the wine indicated on the label, and must be declared in both Chinese and foreign languages. In France, Italy and other countries, the appellation is usually written together with the grade.
07 Winery Name (Chinese and foreign language name)
The name of the winery where the wine is produced or stored, in both Chinese and foreign languages.
08 Grape Variety (Chinese and foreign language name)
It refers to the name of the specific grape variety used to make the wine, and must be reported in both Chinese and foreign languages. Australia, the United States and other producing countries, a bottle of wine containing more than 75% of a certain grape, in order to mark the name of the variety on the bottle; Germany, France and other countries, the wine label if the name of a certain grape variety, indicating that at least 85 per cent of the wine is brewed using the grape.
09Packaging specifications
Refers to the number or weight of individual goods, should indicate the specific packaging and specifications.
For retail packaged wines, indicate: unit packaging capacity x number of units per package/packaging unit, e.g. 750ml/bottle x 6 bottles/case
For bulk non-retail packaged wine, specify: x litres/barrel or x litres/container tank
10 For original liquid import or original bottle import, please specify
Refers to the state of packaging when the wine is imported.
Original Liquid Import means that the foreign bulk wine is packed in vats or bags, imported and transported to the domestic filling place, and then filled and divided into bottles.
Imported in original bottle means a bottle of wine, from grape planting, harvesting, pressing, fermentation, cellaring, wine bottling and internal and external packaging are all completed in the foreign production area, and then declared for sale in China.
11 If the original liquid is imported, please indicate the location of filling, and if the original bottle is imported, please declare the trademark.
If the original liquid is imported, please indicate the location of filling, whether it is processed or distributed within the bonded area, or processed or distributed outside the bonded area.
If the original bottle is imported, please declare the trademark situation. If there is a trademark right to import, please indicate the Chinese and English trademarks of the brand to which it belongs, and if there is no brand without trademark right to import and then stick the trademark after importation, please indicate the "Small Label Import".
Prepackaged food labelling on imported alcohol
According to the General Administration of Customs issued No. 70 of 2019, "Announcement on the Import and Export of Prepackaged Food Labelling Inspection and Supervision of Matters Relating to Import and Export of Prepackaged Food Labelling", from 1 October 2019 onwards, the labeling requirements for first-time imported pre-packaged food are cancelled. Imported alcohol belongs to imported food, thus alcohol prepackaged food labelling implements this provision.
Blackboard! Importers please pay attention:
Pre-importation Audit
Importers shall be responsible for auditing the Chinese labelling of their imported prepackaged food for compliance.
Sampling at the time of import
Imported prepackaged food labelling as one of the food inspection items, by the Customs in accordance with food safety and import and export commodity inspection of relevant laws and administrative regulations.
Post-importation Supervision
Customs received notification from the relevant departments, consumer reports of imported prepackaged food labels suspected of violating the relevant provisions of the Customs shall be verified, once confirmed, according to law.
Scope of application
Label inspection and supervision of the new regulations only for the general trade mode of imported prepackaged food, inbound display, samples, duty-free operations (except duty-free islands), embassies and consulates for their own use, carried by travellers, as well as through the mail, courier, cross-border e-commerce and other forms of entry into the prepackaged food labeling supervision, in accordance with the relevant provisions of the implementation.
3、Pre-export qualification
01 Registration of Consignees and Consignees of Import and Export Goods
Required materials: the same as the pre-import qualification to provide the same materials
02 export food production enterprises for the record
Based on
First, "Food Safety Law of the People's Republic of China
Second, "export food production enterprises for the record management regulations".
Third, the "State Council on the pilot project of "Separation of Licence and Permit" reform in the pilot free trade zones" (Guofa [2019] No. 25)
? Application conditions
I. Food production enterprises in the People's Republic of China that intend to engage in export.
II. shall establish and implement a food safety and hygiene control system centred on hazard analysis and preventive control measures, which shall also include a food protection plan. Export food production enterprises should ensure that the effective operation of food safety and hygiene control system to ensure that the export of food production, processing, storage processes continue to comply with China's relevant laws and regulations and the export of food production enterprise safety and hygiene requirements, as well as the importing country (region) relevant laws and regulations.
First, fill out the complete "export food production enterprises for the record application form" (in a single copy).
Second, the legal representative (or authorised person in charge) in the application form signed and stamped with the official seal of the enterprise.
The filing application is divided into two steps:
The first step:
Entrance 1: Internet + Customs Integration Online Office Platform
Address: http://online.customs.gov.cn
Entrance 2: China's export food production enterprise record management system
Address: http://qgs.customs.gov.cn:10080/efpe
Step 2: Submit relevant application materials
Upload the scanned copy of "Application Form for Record of Export Food Production Enterprises" which is filled in completely and signed and stamped, and submit the application to the Customs subordinate to the place where the production enterprise is located.
The applicant can also take the application materials to the Customs window where the production enterprise is located.
Customs under the applicant's application for review, complete materials, meet the statutory conditions, issued "export food production enterprises for the record", valid for a long time.
Processing time limit of 5 working days, generally given on the spot.
First, the record changes
Export food production enterprises, the name, legal representative, changes in the address of the production enterprise should be changed from the date of change within 15 days from the date of submission of application materials to the original Customs and Excise Department, the original Customs and Excise Department on the application for changes in the content of the audit. Changes in the application materials are complete, the authenticity of the supporting materials, allowed to change.
Second, the record cancellation
Export food production enterprises need to cancel the "Certificate of Record", to the production enterprise where the Customs under the written application, after examination by the Customs, for cancellation procedures.
Third, the annual report
Export food production enterprises shall submit the previous annual report to the Customs at their location through "Internet + Customs" - "China Export Food Production Enterprise Record Management System" before the end of January every year.
03
Tax Rates for Main Export Destinations of White Wine
In 2019, the amount of baijiu exported to Hong Kong, China was RMB 1.4 billion, accounting for 30.7 per cent of the proportion of total baijiu exports, ranking first. Hong Kong is a duty-free port and does not levy any tariffs on imported or exported goods.
Consumption tax is only levied on four different types of taxable commodities. The four types of dutiable commodities are alcohol, tobacco products, hydrocarbon oils and methanol. Excise duty on liquor, which is levied at three tiers of rates depending on the strength of the liquor. Tobacco products, hydrocarbon oils, and methanol products, on the other hand, are levied at specific tax rates per unit of quantity.
In 2019, the amount of liquor exported to the Macau region of China was RMB 306 million, accounting for 6.7 per cent of the total export value of liquor. Macau is a duty-free port and does not impose any tariffs on imported and exported goods.
However, consumption tax is levied on non-essential goods, such as tobacco and alcohol products. For beverages with an alcoholic strength of more than or equal to 30% (20°) by volume, with the exception of rice wine (all alcoholic beverages with an alcoholic strength of more than 30% by volume, regardless of the fermented substance or its origin), an ad valorem tax (CIF/MOP) of 10% on the value of imports is levied, and a specific tax (MOP/litre) of 20.00 is levied.
Australia: Under the Free Trade Agreement signed between China and Australia, no tariffs are levied.
In addition to customs duties, imported goods are subject to VAT (Consumption Tax + Service Tax) and Customs Service Charges. The excise tax is levied at a rate of 10 per cent on top of the sum of the customs duty-paid price, applicable customs duties, freight charges, insurance premiums, and wine balance tax (levied on specific products).
South Korea: Under the South Korea-China Free Trade Agreement, import duties are levied at a rate of 21 per cent of the CIF (Cost-In-Foreign) price for sorghum wine, for example. In addition, an alcohol tax of 72 % of the sum of the CIF price and the tariff (CIFD), a liquor tax? (LIQUOR_TAX) of 30 % on education, and VAT of 10 % on the sum of CIF price + customs duty + applicable taxes (CIFD + LIQUOR_TAX + EDUCATION_TAX).
Note:The data source is from the official website of the Ministry of Commerce's public information service (enterprises can check on their own), which is for reference only, please pay attention to the change of international trade tax rates.
How to Declare Liquor Export
01Declaration Website
China International Trade Single Window https://www.singlewindow.cn
Internet+Customs Integration Online Office Platform
http://online.customs.gov.cn
02 export customs declaration, application for inspection and quarantine process
A pre-export application for inspection and quarantine
Export of food exporters or their agents with contracts, invoices, packing lists, factory certificates of compliance, export of food processing raw materials supply documents and other necessary documents to the export of food production where the enterprise or group goods under the Customs application. Application, should be exported in accordance with the name of the food, specifications, number / weight, production date of each declaration.
Second, on-site inspection and quarantine
1. On-site inspection
Customs under the system according to the "inspection requirements", do not need to check and send the goods for inspection, the direct implementation of the comprehensive assessment; need to check, the implementation of on-site inspection, including the goods in line with the certificate, product organoleptic properties, product packaging, number of weights and means of transport, containers, or storage places, such as health conditions.
2. Sample inspection
According to the system "test requirements", the Customs and Excise Department of the sampling inspection of goods sent for inspection, on-site inspection of samples taken and sent to the laboratory for testing.
3.Comprehensive assessment
Customs applications for export of food-related information for review, based on abnormalities, risk warning, export filing, enterprise verification and other information, combined with sampling and inspection, risk monitoring, on-site inspection and other situations for comprehensive assessment.
(a) by the assessment of qualified, the formation of electronic bottom data, feedback to the enterprise electronic bottom bill number, in line with the requirements of the inspection and quarantine certificate issued in accordance with the regulations;
(b) by the assessment of unqualified, the issuance of unqualified notification form, not allowed to export.
4.Issuance of certificates
Customs staff responsible for the preparation of the draft certificate, after examination and approval of the certificate issued.
5. Customs declaration
Enterprises will make customs declaration with the necessary documents such as electronic ledger, contract, invoice, packing list, factory certificate of conformity and so on.
Warm tips: export wine enterprises need to pay attention to
01 Pay attention to the technical regulations of exporting countries
For example, the U.S. mainly regulates the safety of alcoholic beverages through labelling measures. Exporting alcohol enterprises should always pay attention to the information on alcohol products in importing countries, which can be obtained from websites such as China Technical Trade Measures Network (CTMN). When the labelling information of the importing country is updated, they should adjust the product labelling information according to the requirements of the other country, so as to avoid being detained at the time of entry and causing additional economic losses.
Foreign technical regulations related to alcohol are mainly:
Alcoholic beverage labelling, food safety standards, food packaging contact materials, etc.
02 Strengthen the research on the safety of the physicochemical components of liquor
Strengthen the research on the types and safety of physicochemical ingredients in liquor, for example, strengthen the research on the indicators of food additives such as sweeteners, methanol, plasticisers and other quality and safety indicators, and targeted prevention of foreign technical barriers to trade.
03Establish strict management system and preventive mechanism
Management system, you can apply for quality management system certification, food safety management system certification, product qualification certification supervision and audit to improve the quality of enterprise management.
Preventive mechanism, through the establishment of liquor hazard analysis and critical control point system (HACCP) to control the quality of liquor.
04 Attention to liquor export transport
International trade freight forwarders usually pay attention to liquor, especially liquor and other highly alcoholic beverages MSDS. generally, liquor is exported by sea, MSDS "Material Safety Data Sheet" (Material Safety Data Sheet) has become the shipping company to determine whether the goods are suitable for shipping and what appropriate way to ensure that the goods are transported by sea, and what appropriate way to ensure that the goods are transported by sea. What kind of appropriate way to ensure the safety of transport technical instructions. Therefore, I once again warmly suggest that wine export enterprises should not ignore the importance of MSDS, detailed information can be exported before specifically consulting the freight forwarding enterprises."
