Beijing airport red wine import declaration tax rate and process

      Red wine is a type of wine, not necessarily red wine。The composition of red wine is quite simple, it is a fruit wine made by natural fermentation。In terms of the finished color, it can be divided into red wine, white wine and pink wine, of which red wine can be subdivided into dry red wine, semi-dry red wine, semi-sweet red wine and sweet red wine, and white wine is subdivided into dry white wine, semi-dry white wine, semi-sweet white wine and sweet white wine。Pink wine is also called rose wine, rose red wine。
 

Beijing airport red wine import declaration tax rate and process

 

1. Tax rate calculation of imported red wine
 

       Tariff: 14%;Tariff calculation method = Customs value approved by the customs × 14% (Customs value is generally CIF price, but if China Customs doubts the CIF price declared by the enterprise, it will refer to the price of similar commodities in the same period)

       VAT: 13%;VAT calculation method = component assessable price × 13%;
       Consumption tax: 10%;Consumption tax calculation method = component assessable price x 10%

       Component assessable price = (customs value + customs duty) ÷ (1- consumption tax rate) (Component assessable price is the basis for calculating VAT and consumption tax in the import link)

 

       For example, the customs verifies that the customs value of a red wine is 100 yuan, and asks how much tax burden this red wine generates in the import link？

       Tariff = 100× 14% = 14 (Yuan);Component assessable price = (100 + 14) ÷ (1-10%) = 126.67 （元）

       VAT payable in import link = 126.67 × 13% = 16.47 (元)

       Consumption tax payable on import = 126.67 × 10% = 12.67 （元）

       Import tax burden = 14 + 16.47+ 12.67 = 43.14 （元）

       Therefore, 100 yuan of red wine, in the import link to pay customs duty, value-added tax and consumption tax a total of 48.2 yuan, 43 of the price of the wine.14%。

 

       Some of these countries have preferential tariff policies, such as New Zealand, Chile, Australia。
 

 

Second, imported red wine enterprises need specific qualifications

 

       1.Import and export rights (Record Form for Foreign Trade Operators)

       2.海关&Registration of inspection and quarantine

       3.Food business license

       4.Food consignee record

 

Third, foreign countries need to issue documents
 

       1.Certificate of origin (Australia and other countries need to issue FTA certificate of origin to enjoy 0 level ***, and the international section should be direct)

       2.Health certificate or Free sale certificate

       3.Filling date certificate

       4.Label color photos and translations

       5.If it is a wooden pallet, the wooden pallet needs to be marked with IPPC

       6.Composition analysis (with sugar content test items)

       7.Invoice

       8.Packing List

 

四、一般The first process of importing wine

 

       Prepare red wine import information -- foreign shipment -- record of the consignee or consignor -- Customs declaration after arrival -- Customs tax release (inspection if inspection) -- Inspection and sampling inspection (probability) Out of the domestic entry goods inspection and quarantine certificate (can be sold)

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