"Cross-border e-commerce business-to-business export refers to the form of trade in which domestic enterprises deliver goods to overseas enterprises or overseas warehouses through cross-border logistics and complete the transaction through a cross-border e-commerce platform, with the enterprises transmitting relevant electronic data in accordance with the requirements of the Customs, referred to as cross-border e-commerce B2B export".
On 22 June 2021, the General Administration of Customs (GAC) issued the Announcement on Replicating and Promoting the Pilot Scheme of Business-to-Business Export Supervision for Cross-border E-commerce in the National Customs Service (GAC Announcement No. 47 of 2021). This marks the official replication and promotion of the cross-border e-commerce B2B export supervision pilot to the national Customs.
Scope of application of business-to-business export
1. cross-border e-commerce B2B direct export - "9710"
It means that after a domestic enterprise reaches a transaction with an overseas enterprise through a cross-border e-commerce platform, it directly exports the goods to the overseas enterprise through cross-border logistics and transmits the relevant electronic data in accordance with the requirements of the Customs. The full name is "cross-border e-commerce business-to-business direct export", referred to as "cross-border e-commerce B2B direct export", which is applicable to cross-border e-commerce B2B direct export of goods, and the Customs Supervision Mode Code "9710 The customs supervision mode code is "9710".
2. Overseas warehouse for cross-border e-commerce export - "9810".
It means that the domestic enterprise delivers the exported goods to the overseas warehouse through cross-border logistics, delivers the goods from the overseas warehouse to the purchaser after the transaction is realised through the cross-border e-commerce platform, and transmits the relevant electronic data in accordance with the requirements of the Customs. The full name is "Cross-border E-commerce Export Overseas Warehouse", referred to as "Cross-border E-commerce Export Overseas Warehouse", which applies to goods exported from cross-border e-commerce overseas warehouses, and the Customs Supervision Mode Code "9810 "B2B
Difference between B2B and other trade export methods
Enterprise qualification requirements
1. Enterprise Registration
Cross-border e-commerce enterprises, cross-border e-commerce platform enterprises (including: self-operated platforms and third-party platforms, domestic platforms and offshore platforms), logistics enterprises and other domestic enterprises involved in cross-border e-commerce B2B export business shall apply for filing with the local customs in accordance with the relevant provisions on filing of customs declarations.
2. Overseas warehouse business model filing
Cross-border e-commerce enterprises that carry out export overseas warehouse business shall also carry out the filing of export overseas warehouse business model at the Customs.
When applying for the record, the enterprise shall submit to the Customs the "Cross-border E-commerce Overseas Warehouse Export Enterprise Record Registration Form" and the "Cross-border E-commerce Overseas Warehouse Information Registration Form", and at the same time, provide the ownership documents of overseas warehouses (owning the overseas warehouses), overseas warehouses leasing agreements (leasing the overseas warehouses), or other relevant certificates proving the use of overseas warehouses (such as screenshots of the overseas warehouses' inbound information, and information related to the overseas warehouses' overseas on-line sales of goods).
Customs clearance declaration process
Cross-border e-commerce enterprises or their commissioned agents, domestic cross-border e-commerce platforms and logistics enterprises shall submit declaration data and transmit electronic information to the Customs through the international trade "Single Window" or "Internet+Customs", and bear corresponding legal responsibility for the authenticity of the data. corresponding legal responsibility for the authenticity of the data.
Declaration process
2. General waybill operation mode
(1) The declaring enterprise transmits the master list sub-list to the Customs through the customs clearance service platform according to the actual situation, and the customs clearance service platform carries out preliminary logical verification of the master list sub-list transmitted by the enterprise. If the verification passes, the customs service platform will send the data of the total list to the customs management system. Check does not pass, the relevant documents transmission failure, the system will return the error message to the enterprise.
(2) According to the actual situation, the enterprise operating in the place of operation under customs supervision sends the data of the bill of lading to the customs, and the customs clearance service platform receives the data of the bill of lading and transmits them to the customs clearance management system. According to the audit status of the list, the data of the waybill, and the information of the master sub-list, the customs management system will transmit the list with the status of "release", "inspection", etc., and transmit the relevant audit results to the enterprise through the customs clearance service platform.
(3) After the actual departure of export commodities, the logistics enterprise or declaring enterprise transmits the departure list data to the Customs, and the customs clearance service platform receives the departure list data and transmits it to the customs clearance management system. According to the departure information, the customs clearance management system will place the list and bill of lading in the status of "customs clearance".
(4) For the list that has not yet completed the customs procedures, the enterprise can send a cancellation application form to carry out cancellation operations on the list. After the approval of the cancellation application form, the corresponding list will be cancelled and the enterprise can declare the list again.
(5) For the list of declared content errors, the enterprise can send a change request form to amend the list. The corresponding list will be modified after the approval of the change order request form.
Attention
1 cross-border e-commerce B2B export goods should be in line with the relevant provisions of inspection and quarantine.
2. Customs inspection, cross-border e-commerce enterprises or their agents, supervisory workplace operators should be in accordance with the relevant provisions of the Customs inspection. Customs inspection in accordance with the provisions of the implementation of cross-border e-commerce B2B export goods can be prioritised for inspection.
3. B2B export goods of cross-border e-commerce shall be subject to national customs clearance integration, and may also be subject to the "cross-border e-commerce" mode of customs transfer."
