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18.杂费(18. incidental expenses)
18.杂费(18. incidental expenses)
18. incidental expenses
Meaning: outside the transaction price. Shall be included in the dutiable value or the cost deducted from the dutiable value. Such as handling fees, commissions, rebates, etc.. It can be filled out in one of two ways: the fees, the total price or the rate of incidental expenses. At the same time, mark the incidental fee mark and select the currency code according to the currency code form stipulated by the customs. The incidental expenses included in the dutiable value shall be reported as positive or positive. Miscellaneous fill should be deducted in the dutiable value is negative or negative
Mark 1 means incidental rate,
3 represents the total amount of the incidental expenses
For example: 1.5% of the dutiable value of the dutiable goods shall be charged as 1.5; the freight rate mark shall not be filled. The rebate rate of 1% shall be reported as -1 deducted from the dutiable value, and the total value of the dutiable value shall be 500 pounds, and the fees shall be charged as 303/500/3. The total amount deducted from the dutiable value is 10000 Hong Kong dollars
The logical relation between transaction mode, Freight and premium column
Transaction cost
Imported CIF is not filled or not filled
CFR (CF) is not filled in
FOB fill in
Export FOB do not fill in and out
CFR (CF) is not filled in
CIF 110/-10000/3 fill fill buckle (minus fill in amount).
The purpose of filling out the freight, premium and miscellaneous fees is to calculate the duty paid price which is deducted and included. Therefore, whether freight, premium and miscellaneous fees need to be filled out depends on whether the transaction includes these fees and the principle of the inspection of the dutiable value. Such as:
The import and export premiums shall be included in the customs value when the import takes place outside of the country, and in the form of the transaction, the premiums and premiums shall not be filled out. The transactions are no
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