In the scope of allowed import catalog, second-hand equipment usually refers to the old machinery and equipment that has been unpacked and used, and the equipment can continue to be used normally for several years until scrapped after being imported into our country, so compared with the imported new equipment, the problems found in the customs clearance link of the old equipment are generally more, and the import clearance link needs to pay attention to
1： Equipment original value, service life, service life, salvage value rate
Several concepts mentioned here——
Original valueRefers to the value of the equipment in its original new state；
Service lifeRefers to the entire stage of the equipment from new to unusable years, in years；
Useful lifeIt refers to the time that the device has been in use, in years；
Ratio of salvage valueIt is the ratio of the value of the equipment when it can no longer be used to the value in its original new state.
2：The name of the product is followed by the word "(old)" after the machine name
This is also the most obvious difference between the old equipment declaration and the new equipment declaration.
3：An automatic import licence must be attached to the electronic data of the customs declaration form
Truthfully declare prices
1：Truthfully declare the original value of goods, service life and other declaration elements
In the customs assessment process, the original value and service life are one of the elements of the verification of the residual value of the old equipment, and they are also one of the reference bases for the assessment of the price.
2：Understand the salvage rate correctly
There are two definitions of salvage value rate on the Internet: one is the ratio between the residual value of a fixed asset when it can no longer be used and the price at the time of purchase; The second is the ratio between the liquidation of a fixed asset and the price at the time of purchase.
In the process of customs clearance, customs declaration enterprises, business units and receiving units tend to agree with the second definition according to the literal or their own understanding; In fact, it is adopted in the Customs assessment processThe definition of the first species residual value rate, make no mistake
3： Detailed original purchase invoice, fee payable agreement, invoice information
According to Article 7 of the Measures of the Customs of the People's Republic of China on Examining and Determining the Customs Value of Import and Export Goods: "Transaction price of imported goods refers to the total amount of the price actually paid and payable by the buyer to the seller for the import of the goods when the seller sells the goods to the territory of the People's Republic of China and adjusted in accordance with the provisions of Section 3 of these Measures, including the price paid directly and the price paid indirectly."”
In the import of used equipment, the original value is the basic element of reviewing the residual value after the import of equipment, and providing the invoice of the original value helps the customs to verify the objective authenticity of the price paid directly by the enterprise. In addition, used equipment inevitably involves a series of other costs such as disassembly, repackaging, transportation to the port of export, etc. A large number of these costs belong to the costs paid directly or indirectly by the buyer and should be included in the customs value.Copy | Ningbo Customs
Above transfer from"Customs lookout"
