[Import sea transportation] What are the conditions for customs payment of import sea transportation, the specific cases are as follows

　　1.Import of sea cargoThe composition of customs value take import shipping as an example:

　　According to Article 5 of the Measures for Customs Approval of Import and Export Goods of the People's Republic of China, the customs value of imported goods shall be examined by the Customs according to the transaction price of the goods, and shall include the transportation and related expenses and insurance fees before the goods are unloaded to the import place of the People's Republic of China。

　　2.Expenses incurred in transportation that are included in the customs value。

　　Basic freight charges for imported goods。

　　Import cargo transportation surcharge。

　　Storage costs in transit。

　　Other expenses incurred during transportation。

　　Port of destination charges, such as pilotage charges, tug charges, untether charges, etc。

　　3.What is the domestic import point, before unloading？

　　The CIF price includes the cost of goods, packaging, freight, insurance and other labor costs, as well as imported goods, trademarks, Copyrights, know-how, computer software and data。

　　4.premium。

　　Marine insurance refers to the loss of property suffered by sea cargo in transit。Marine insurance is usually purchased by the carrier, or separately if required。Types of insurance include FPA, WPA and All risks。

　　If you do not understand, then I will use FOB and CIF cases to explain to you!

　　The buyer and the seller signed a purchase and sale agreement。The transaction mode stipulated in the agreement is FOB main port in the United States, the unit price is 100USD/ piece, which will be shipped to Nansha Port in Guangzhou, China to complete the unloading。In addition to the payment of goods to the seller, the buyer shall also pay the basic freight to the shipping company, and then pay the transportation expenses such as surcharge, low sulfur fee and destination port fee.Pay premiums to insurance companies。The duty paid price of this case = 100USD/ goods + basic freight, fuel surcharge, low sulfur fee, destination port fee and other transportation costs + insurance。

　　The buyer and the seller signed a purchase and sale agreement。The transaction mode stipulated in the agreement is CIF the main port of the United States, the unit price is 100USD/ piece, which will be shipped to Nansha Port of Guangzhou, China to complete the unloading。In addition to the payment for goods, the buyer is not required to pay other fees separately。Customs value of the case = the price paid by the buyer。However, if the transport surcharge is paid by the buyer, it shall also be included in the customs value。