關(guān)務(wù)物流貨代aeo培訓(xùn)10貿(mào)易合規(guī)英文

1、 Trade and Customs Trade and Customs Awareness Training Awareness Training Support We-chat Public Message: AEO100 Agenda Agenda Organization Import Compliance Export Compliance Anti-Boycott Denied Party Screening Deemed Export Free Trade Agreements Hand Carry Anti-Bribery & FCPA AEO Risk Assessm

2、ent Trade & Customs Team GoalTrade & Customs Team GoalGoalHowImport ComplianceImport Compliance4Main Pillars of Import ComplianceMain Pillars of Import Compliance5Import Compliance typically focuses onImport Compliance typically focuses onClassification: what is the item? Classification: wha

3、t is the item? Origin: where is the item made?Origin: where is the item made?Valuation: how much is the item worth?Valuation: how much is the item worth?Legal Aspects of Customs ProcedureLegal Aspects of Customs ProcedureAuthorities in LawAuthorities in Law Customs Compliance is governed by Customs

4、Code, Regulations, Rulings Harmonized Tariff Schedule/System (HTS), World Customs Authority (WCO) WTO Valuation Code (formerly GATT) Court Decisions / Judgments Trade Agreements Local/Federal Government RegulationThe HTS is the abbreviation for the Harmonized Tariff System. It is a numeric or alpha

5、numeric number and the import duty rate is calculated based on it. Harmonized Tariff System (HTS or HS): a commodity classification system adopted by most countries for international trade and regulatory purposesNumber of HS digits may vary from country to country e.g. US and UK use 10 digits while

6、China uses 6 digits and Malaysia uses 9 digits.The HS is “harmonized” for the first 6 digits for most countries9Classification is the process of assigning a tariff code to Classification is the process of assigning a tariff code to an iteman itemAll products that cross international borders must hav

7、e a All products that cross international borders must have a tariff code prior to shipping.tariff code prior to shipping.Why is Classification necessary? Import used by Why is Classification necessary? Import used by governments governments 1) Determine appropriate duty/tax rates 1) Determine appro

8、priate duty/tax rates 2) Set & monitor quotas, dumping and trade policy 2) Set & monitor quotas, dumping and trade policy regulations regulations 3) Compile trade statistics 3) Compile trade statistics 4) Monitor trade in dangerous goods 4) Monitor trade in dangerous goods 5) FTAs 5) FTAsExa

9、mple of structure of HTSUS (harmonized tariff schedule of the United States): US HTS# 9030.40.0000 90 The first two digits represent the Chapter of the Tariff 30 The next two digits represent the Heading in the Chapter40 The next two digits represent the Sub-Heading in the Chapter 00 The next two di

10、gits represent the duty rates 00 The last two digits represent the statistical suffixesCommodity Codes- Current IssuesCommodity Codes- Current IssuesCommodity Codes Classification StrategyCommodity Codes Classification StrategyDeploymentStrategyCentralized Classification Team & SystemAMEEURASIAC

11、lassificationCommodity Codes Classification StrategyCommodity Codes Classification Strategy13Classification Team Classification Team in IndiaLangauage, Cost, SkillsetBest backoffice outsourcing destinationFollow the best practices from the industryCentralized System SAP-GTSCountry Of OriginCountry O

12、f Origin14The origin of an item helps determine: The origin of an item helps determine: 1) import duties 1) import duties 2) antidumping/countervailing duties (if any) 2) antidumping/countervailing duties (if any) 3) applicable quotas (if any) 3) applicable quotas (if any) 4) import/export restricti

13、ons 4) import/export restrictionsImporter/exporter is responsible for providing Customs Importer/exporter is responsible for providing Customs with the correct country of origin of each item.with the correct country of origin of each item.Incorrect country of origin may have legal repercussionsIncor

14、rect country of origin may have legal repercussionsTypes of Origin RulesTypes of Origin Rules15 2 Broad categories: 2 Broad categories: Non-preferentialNon-preferentialNon-preferential origin: only confers economic nationality Non-preferential origin: only confers economic nationality no other (fina

15、ncial) benefit no other (financial) benefitPreferentialPreferentialUsed in cased of bilateral arrangement e.g. FTAUsed in cased of bilateral arrangement e.g. FTADuty is reduced or there are 0 import dutiesDuty is reduced or there are 0 import dutiesPreferential Rules of OriginPreferential Rules of O

16、rigin16When are these rules used? When are these rules used? Transactions between countries with no Transactions between countries with no trade agreement (e.g., EU-US, EU-Japan)trade agreement (e.g., EU-US, EU-Japan)Application of commercial policy measures Application of commercial policy measures

17、 (anti-dumping, anti-subsidy, safeguards)(anti-dumping, anti-subsidy, safeguards)Application of quotas & tariff quotasApplication of quotas & tariff quotasOrigin markingOrigin markingGovernment procurement (unless otherwise Government procurement (unless otherwise specifically stated in tend

18、er documentation)specifically stated in tender documentation)Trade statisticsTrade statisticsNon-preferential rules of origin are Non-preferential rules of origin are harmonized globally at WTO levelharmonized globally at WTO levelThese rules are equally relevant for both These rules are equally rel

19、evant for both imports & exportsimports & exportsNon Preferential Rules of origin ContdNon Preferential Rules of origin Contd17Goods originate in the country where they are “wholly Goods originate in the country where they are “wholly obtained” or have undergone “substantial transformation”o

20、btained” or have undergone “substantial transformation”“Wholly obtained” goods: “Wholly obtained” goods: mineral products extracted within a countrymineral products extracted within a countryvegetable products harvested thereinvegetable products harvested thereinlive animals born and raised thereinl

21、ive animals born and raised thereinproducts derived from live animals raised thereinproducts derived from live animals raised thereinproducts of hunting or fishing carried on thereinproducts of hunting or fishing carried on thereingoods obtained or produced on board factory ships (under goods obtain

22、ed or produced on board factory ships (under conditions)conditions)products taken from the seabed or subsoil beneath the products taken from the seabed or subsoil beneath the seabed outside the territorial sea (under conditions)seabed outside the territorial sea (under conditions)waste and scrap pro

23、ducts derived from manufacturing waste and scrap products derived from manufacturing operations and used articles, if they were collected therein operations and used articles, if they were collected therein and are fit only for the recovery of raw materialsand are fit only for the recovery of raw ma

24、terialsgoods which are produced therein exclusively from goods goods which are produced therein exclusively from goods referred to above or from their derivatives, at any stage of referred to above or from their derivatives, at any stage of productionproductionNon Preferential Rules of OriginNon Pre

25、ferential Rules of Origin18For industrial products where more than one country may For industrial products where more than one country may be involved in the manufacturing, the product is be involved in the manufacturing, the product is considered as originating in the country where it considered as

26、 originating in the country where it underwent “substantial transformation” underwent “substantial transformation” When does “substantial transformation” take place? When does “substantial transformation” take place? Change of tariff heading: all ponents of the finished Change of tariff heading: all

27、 ponents of the finished product are classified in a different tariff heading than the product are classified in a different tariff heading than the finished productfinished productCertain manufacturing or processing operations that are Certain manufacturing or processing operations that are suffici

28、ent to confer origin were carried out in the countrysufficient to confer origin were carried out in the countryValue added rule: the increase of value due to assembly Value added rule: the increase of value due to assembly operations and incorporation of originating materials operations and incorpor

29、ation of originating materials represents a specified level of the ex-works price of the represents a specified level of the ex-works price of the productproductNon Preferential Rules of Origin Contd.Non Preferential Rules of Origin Contd.19Some operations do not constitute “substantial Some operati

30、ons do not constitute “substantial transformation”: transformation”: operations to ensure the preservation of products in good operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading condition during transport and storage (ventilation,

31、 spreading out, drying, removal of damaged parts and like operations)out, drying, removal of damaged parts and like operations)simple operations consisting of removal of dust, sifting or simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including

32、the screening, sorting, classifying, matching (including the making-up of sets of articles), washing, cutting upmaking-up of sets of articles), washing, cutting upchanges of packing and breaking-up and assembly of changes of packing and breaking-up and assembly of consignmentsconsignmentssimple plac

33、ing in bags, cases, boxes, fixing on cards or simple placing in bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operationsboards, etc., and all other simple packing operationsthe affixing of marks, labels or other like distinguishing signs the affixing of marks, lab

34、els or other like distinguishing signs on products or their packagingon products or their packagingsimple assembly of parts of products to constitute a complete simple assembly of parts of products to constitute a complete productproducta combination of two or more operations specified abovea combin

35、ation of two or more operations specified abovePreferential Rules of originPreferential Rules of origin20When are these rules used? When are these rules used? Transactions between countries that have concluded (bilateral Transactions between countries that have concluded (bilateral or multilateral)

36、free trade agreements (e.g., EU-Mexico, EU-or multilateral) free trade agreements (e.g., EU-Mexico, EU-South Korea)South Korea)Imports from countries that benefit from unilateral trade Imports from countries that benefit from unilateral trade preferences (e.g., GSP)preferences (e.g., GSP)Strict cond

37、itions and documentation requirementsStrict conditions and documentation requirementsIf used properly, importer can claim reduced or 0 import duties If used properly, importer can claim reduced or 0 import duties (depending on product and countries concerned)(depending on product and countries conce

38、rned)Preferential rules of origin are not harmonized globallyPreferential rules of origin are not harmonized globallyRequirements may vary between regions/agreements, so it is Requirements may vary between regions/agreements, so it is important to treat each case with cautionimportant to treat each

39、case with cautionGeneral Requirements Preferential ROOGeneral Requirements Preferential ROO21What are the conditions to claim preferential origin? What are the conditions to claim preferential origin? There is an agreement between the countries concernedThere is an agreement between the countries co

40、ncernedThe product is eligible for tariff preferenceThe product is eligible for tariff preferenceThe product meets the specific criteria mentioned in the The product meets the specific criteria mentioned in the agreement (depends on the tariff classification different from agreement (depends on the

41、tariff classification different from substantial transformation)substantial transformation)The product is transported directly from the country of The product is transported directly from the country of manufacture/export to the country of import (depending on manufacture/export to the country of im

42、port (depending on the agreement / some exceptions may apply)the agreement / some exceptions may apply)A valid certificate of preferential origin has been issued for A valid certificate of preferential origin has been issued for this productthis productThe applicable conditions are cumulative if one

43、 is missing, a The applicable conditions are cumulative if one is missing, a tariff preference cannot be claimedtariff preference cannot be claimedSubstantial transformation is (in most cases) not sufficientSubstantial transformation is (in most cases) not sufficientCommon MisunderstandingCommon Mis

44、understanding221) My product originates in Germany because I buy it from a 1) My product originates in Germany because I buy it from a German vendor.German vendor.Not necessarily true. While it is possible that the country of Not necessarily true. While it is possible that the country of origin of a

45、n item matches the country of its vendor, it is origin of an item matches the country of its vendor, it is wrong to always make that assumption (your German vendor wrong to always make that assumption (your German vendor may be selling goods made in China). may be selling goods made in China). 2) My

46、 product originates in Canada because it is shipped 2) My product originates in Canada because it is shipped from a warehouse in Montreal. from a warehouse in Montreal. Not necessarily true. While it is possible that the country of Not necessarily true. While it is possible that the country of origi

47、n of an item matches the country of shipment, it is wrong origin of an item matches the country of shipment, it is wrong to always make that assumption.to always make that assumption.3) My product originates in Etlingen under non-preferential 3) My product originates in Etlingen under non-preferenti

48、al rules of origin. My customer can therefore claim preferential rules of origin. My customer can therefore claim preferential EU origin when he imports it to Israel. EU origin when he imports it to Israel. Not true. Non-preferential rules of origin are based on Not true. Non-preferential rules of o

49、rigin are based on substantial transformation while preferential rules are based substantial transformation while preferential rules are based on more complicated criteria. Each set of origin criteria must on more complicated criteria. Each set of origin criteria must be examined separately. be exam

50、ined separately. What if the COO is incorrectWhat if the COO is incorrect23Remember: we are responsible for all statements we make to Remember: we are responsible for all statements we make to the authoritiesthe authoritiesPotential incorrect payment of import duties & VATPotential incorrect pay

51、ment of import duties & VATMissed opportunity for savings or improper claim of Missed opportunity for savings or improper claim of preferential dutiespreferential dutiesPotential violation of import/export licensing requirements (if Potential violation of import/export licensing requirements (if

52、 any)any)Incorrect statistical declarations (where required)Incorrect statistical declarations (where required)Potential downstream effect on exports following local Potential downstream effect on exports following local manufacturingmanufacturingFTA ExamplesFTA ExamplesASEANASEANSingapore-Korea FTA

53、Singapore-Korea FTAASEAN China FTAASEAN China FTAASEAN India FTAASEAN India FTASingapore-US FTASingapore-US FTAASEAN Korea FTA ASEAN Korea FTA North American FTANorth American FTAKR-US & KR-EU FTAKR-US & KR-EU FTA Valuation25The value of imported goods is determined for the purpose The value

54、 of imported goods is determined for the purpose of applying ad valorem duties, which are duties amounting of applying ad valorem duties, which are duties amounting to a certain percentage of a certain valueto a certain percentage of a certain valueThere are 6 different methods of customs valuation

55、to be There are 6 different methods of customs valuation to be used in successive orderused in successive orderTransaction valueTransaction valueTransaction value of identical or similar merchandise Transaction value of identical or similar merchandise Deductive Value Deductive Value Computed Value

56、Computed Value Residual/Fallback Value Residual/Fallback Value The preferred method of valuation is Transaction Value, The preferred method of valuation is Transaction Value, which is the price actually paid or payable. A “sale” has to which is the price actually paid or payable. A “sale” has to occ

57、uroccurCustoms Valuation and Transfer PricingCustoms Valuation and Transfer Pricing The primary basis of valuation for all shipments that cross international borders is transaction value (TV), a valuation method authorized by the Corporate Transfer Pricing department. Transaction value is the price

58、actually paid or payable for the goods when sold for export to the country of importation has established a Intra-Corporate (IC) Pricing Policy, as explained in the Accounting and Finance Manual. This derived method has not been influenced by the relationship of the related parties. Transactional va

59、lue is the method normally accepted by Customs authorities for valuing our goods with exception in Mexico. All Customs Invoices used for customs entry will show transaction value, its equivalent, or when applicable, the amount agreed upon with the Customs authorities. Any change to the amount that o

60、ccurs, or are discovered after importation, must be reported to the local Country Trade & Customs manager. Assists What is an Assist?Assists What is an Assist? You have been chosen to manufacture our parts. Heres what well do to help you: 1. Ill pay you big $ for design and development. 2. Ill ship you our tooling at no charge and pay for tooling changes