Eligible e-commerce enterprises or platforms are networked with customs，Overseas individuals after cross-border online shopping，E-commerce enterprises or platforms transmit electronic orders, payment vouchers, electronic waybills, etc., to the customs，E-commerce enterprises or their agents to submit to the customs declaration list，Export of commodities (except e-commerce retail import and export commodities through special customs supervision areas or bonded supervision places)。
Enterprise management
Information or registration
Cross-border e-commerce enterprises, logistics enterprises and other enterprises participating in cross-border e-commerce retail export business shall handle information registration with the local customs;If you need to handle customs declaration business, register with the local customs。
Customs clearance management
Data transmission
Before the declaration of cross-border e-commerce retail export commodities, cross-border e-commerce enterprises or their agents and logistics enterprises shall respectively transmit electronic information such as transaction, payment collection and logistics to the customs through the international trade "single window" or cross-border e-commerce customs clearance service platform, and bear the corresponding legal responsibility for the authenticity of the data。
Customs clearance
Cross-border e-commerce when retail goods are exported，Cross-border e-commerce enterprises or their agents should submit a Declaration List，The customs declaration procedures shall be handled by means of "check and release of the list and summary declaration";Cross-border e-commerce comprehensive pilot zone qualified cross-border e-commerce retail goods export，The customs declaration procedures can be handled by means of "checklist approval and summary statistics"。
Check and release the list, summarize and declare
Cross-border e-commerce retail goods after export，Cross-border e-commerce enterprises or their agents should be before the 15th day of each month (the 15th day of the month is a legal holiday or legal rest day，To the first working day thereafter)，The "Declaration List" cleared last month is merged according to the "eight same" rules at the top of the list，Form a Customs Declaration Form for Export Goods of the People's Republic of China and declare it to the customs。
Eight identities
The same consignee or consignor, the same mode of transport, the same production and sales unit, the same country of arrival, the same exit customs, and the rules of the same final destination country, the same 10 customs commodity code and the same currency system in the list body shall be merged。
List verification, summary statistics
If the customs declaration is allowed to be handled in the way of "checklist approval and summary statistics", it will no longer be summarized to form the "Customs Declaration for Export Goods of the People's Republic of China".。
Goods for which summary statistics apply
It does not involve export taxes, export tax rebates, license management, and the value of a single ticket within RMB 5,000 yuan cross-border e-commerce B2C export goods。
Corporate principal responsibility
1. Enterprises engaged in cross-border e-commerce retail import and export business shall transmit real business-related electronic data and electronic information to the customs in real time, open information sharing interfaces such as real-time logistics tracking, strengthen information and data support for customs risk prevention and control, and cooperate with the Customs for effective management。
2. Cross-border e-commerce enterprises, their agents and cross-border e-commerce platform enterprises shall establish a risk prevention and control mechanism for commodity quality and safety, strengthen the monitoring of commodity quality and safety as well as abnormal trading behaviors such as fake transactions and secondary sales, and take corresponding disposal measures。
3, cross-border e-commerce enterprises shall not import and export involving harm to port public health security, biosafety, import and export food and commodity safety, infringement of intellectual property rights of goods and other prohibited goods, and shall establish a sound commodity traceability mechanism and assume the main responsibility for quality and safety。
4, cross-border e-commerce platform enterprises, cross-border e-commerce enterprises or their agents, logistics enterprises, cross-border e-commerce supervision site operators, warehousing enterprises found suspected violations or smuggling, shall promptly inform the Customs