What are the costs of exporting a commodity

The cost composition of foreign trade: sea freight, trailer, customs declaration, billing, commodity inspection (regulated products) 1If you have the right to import and export, you can directly obtain the verification form of export receipts from the State Administration of Foreign Exchange, and there is no need to buy the verification form from the foreign trade company.

Check whether the goods need to be inspected or not, and check whether the corresponding customs ** (hs) of the goods is to check whether to do commodity inspection:

There are items related to regulatory conditions in the HS code query that can be queried: A and B are the entry and exit commodity inspection 3Information to be provided for export declaration (pay attention to the red part, this is the key) 1).

Customs declaration order form (in duplicate, with official seal; In addition, the seal of the legal representative shall be stamped in triplicate, and shall be used uniformly throughout the country).

2).Export declaration form of goods (in duplicate, with a special seal for customs declaration, and some goods need to be stamped with an official seal when entering the customs supervision warehouse).

3).Deposit (out) warehouse power of attorney (with official seal), the whole cabinet export does not need to deposit (out) warehouse power of attorney.

4).Packing list (in duplicate, with official seal).

5).Invoices (in duplicate, with a special financial seal or official seal).

6).The original sales contract (in duplicate, with the special seal or official seal of the contract) (pay attention to the validity period and the terms of the enterprise, when the terms are CIF or C&F, the unit price of the purchase and sale needs to be provided).

7).Verification form (one copy, with official seal).

8).Other required certificates, such as commodity inspection, animal and plant inspection, permits, quotas, etc.

9).Heavy container paper (some shipping companies need it, among which Yantian needs fax copies, and some shipping companies in Shekou need it, such as MSC, but some shipping companies don't need it).

Heavy container paper is what we usually say to return the equipment handover order of the wharf, by the driver to the customs broker, and then by the customs broker to declare the customs with this, the empty cabinet is called the Ji cabinet, the loaded goods are called the heavy cabinet, the heavy container paper is equivalent to the receipt of the wharf.

Tariff. Do I need to get tested?

Legal analysis]: The taxes that need to be paid for export goods include value-added tax, urban construction tax, education surcharge, local education surcharge, xx**: pay a certain rate of value-added tax (if it is a tax refund, according to the tax exemption amount); Income Tax:

25% (or 20%) of taxable profits; Stamp Duty: of income; Other taxes that are not related to income. After the export goods are loaded, the import and export company shall correctly prepare the documents (packing list, invoice, bill of lading, export origin certificate, export foreign exchange settlement) and other documents in accordance with the provisions of the letter of credit.

Legal basisArticle 1 In order to standardize the administration of tax refund (exemption) of export goods, these administrative measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, the Provisional Regulations of the People's Republic of China on Value Added Tax, the Interim Regulations of the People's Republic of China on Consumption Tax and other relevant provisions of the State on tax refund (exemption) of export goods. Article 3 The scope of tax refund, tax refund rate and tax refund (exemption) method for export goods shall be implemented in accordance with the relevant provisions of the State.

Cost of export commodities = purchase value of export commodities + domestic freight + processing and finishing fees + packaging costs + operation and management fees + miscellaneous expenses + commodity loss + taxes.

where: the purchase value of export commodities is to multiply the quantity of exported commodities purchased by the unit price of purchases. The purchase price of industrial products is the factory of the products handed over to the import and export company**; The purchase price of agricultural and sideline native products is composed of the purchase price, the handling fee of the acquisition unit, the profit of the acquisition unit, and other expenses.

Domestic freight refers to all transportation costs incurred from the place of purchase of export goods to the wharf, airport or station at the place of export shipment.

Processing and finishing fees refer to all expenses incurred in selecting, processing and finishing export commodities.

Packaging costs refer to the costs incurred in packaging exported goods.

Operating and management expenses refer to the management expenses incurred in the process of operating export commodities.

Such as salary, office expenses.

Wait. Miscellaneous expenses refer to expenses incurred in addition to the above expenses.

Commodity loss refers to the loss of goods during transportation and storage. Commodity losses should be amortized into the export cost of the exported goods.

Taxation refers to the relevant taxes paid to the tax department in accordance with the provisions of the state.

There are ten types of export domestic fees:

1. Packaging fee: It is generally included in the procurement cost, but if the foreign businessman has special requirements for the packaging method of the export goods, then this part of the cost should be calculated as an additional packaging fee;

2. Storage fee: Indicates the storage cost incurred by the need to make another warehouse or special warehouse before the shipment of the goods;

3. Domestic transportation costs: refers to the inland transportation costs incurred before the loading and unloading of the goods by the shipping company, generally including truck transportation costs, inland river transportation fees, road and bridge fees, transit fees, loading and unloading fees, etc.;

4. Certification fee: It refers to the cost of export licenses, quotas, certificates of origin and other certificates for the export of goods;

5. Port miscellaneous charges: refer to the various fees that need to be paid at the port terminal before the shipment of the goods;

6. Commodity inspection fee: refers to the cost incurred by the exporter for the commodity inspection of the exported goods;

7. Tax: refers to the export duties and value-added tax paid before the export of goods;

8. Advance interest: refers to the interest generated by the advance funds incurred or purchased by the exporter during the period from the procurement of the national shed to the receipt of payment from the foreign importer;

9. Business expenses: refer to the relevant expenses incurred by exporters in all aspects of the export of goods, such as communication expenses, transportation expenses, communication expenses, etc.;

10. Bank fees: refer to the expenses incurred by the exporters in entrusting the bank to collect payment from foreign businessmen or conduct credit investigations.

Legal basis

Article 2 of the Measures of the Customs of the People's Republic of China for Examining and Approving the Duty Payment of Imported and Exported Goods.

Customs shall follow the principles of objectivity, fairness and uniformity in determining the duty-paid value of imported and exported goods.

Article 3. These measures shall apply to the customs review and determination of the duty-paid import and export goods**.

These measures do not apply to the determination of the duty-paid ** of bonded goods sold domestically, the determination of the duty-paid ** of the baggage of imported passengers, personal postal articles and other personal self-use articles that are allowed to be imported, and the verification of the taxable ** of imported and exported goods and articles suspected of smuggling.

The cost of importation includes:

1. Foreign transportation costs: sea, land and air transportation costs from ports, airports or borders of exporting countries to China's borders, ports, airports, etc.

2. Transportation insurance premium: the insurance cost during the above transportation.

3. Unloading costs: such costs include wharf unloading fees, crane fees, barge fees, wharf construction fees, wharf warehouse rental fees, etc.

4. The types of taxes collected by the customs (including collection) of import tax goods in the import process are: customs duties, product tax, value-added tax, industrial and commercial unified tax and local surcharge, salt tax, import adjustment tax, adjustment tax on Taiwan, vehicle purchase surcharge, etc.

5. Bank charges. Most of China's imports are paid through banks. Banks need to charge relevant handling fees, such as issuance fees, foreign exchange settlement procedures, etc.

6. Inspection fees and other notary fees for imported goods.

7. Customs declaration and delivery fee.

8. Domestic transportation costs.

9. Interest expense. That is, the interest incurred between the issuance of the payment and the recovery of the payment.

10. Import fees of foreign trade companies.

11. Other expenses, such as miscellaneous expenses.

Not included. Pay for customs declaration = pay for + customs declaration fee, pay for only a set of documents bought, and do not include customs declaration fees, so other expenses still need to be reimbursed.

Buy orders apply to:

1. The shipment is relatively small, and there is no need to make a normal customs declaration out of the spring cong mouth toss;

2. The factory can't open an increase in tickets, can't declare customs tax refunds normally, and can only pay the bill;

3. The tax refund rate is low or zero, and the invoicing cost is too high, so you can choose to pay.

Although the export declaration is exported in the name of another company, it does not mean that the foreign exchange must be paid to the company's account, and the foreign exchange of the payment can be paid to any company's foreign exchange account and personal account. However, the annual limit of foreign exchange collection in the personal foreign exchange account is 50,000 US dollars, and if it exceeds this amount, it will have to be replaced, so it is more cost-effective to buy a small amount of money.

Customs Clearance Fees, Towing Fees, Port Miscellaneous Charges, Customs Duties, VAT, etc.