통관알리미
2022-11-17 14:11
How are you?
Friday the 17th: Revised combined excise duty applies.
So in summary, it looks like if you buy something from the same seller (shopping mall) on the same day and it arrives that same day, then there's a cumulative tax.
The Customs and Excise Department announced on November 17th that it will exempt goods shipped from two or more overseas duty stations on the same day.
- This measure is a follow-up to the national and export ban measures related to electronic commerce announced by the Customs Administration Development Council Committee on October 5.
(Current) Goods with a value of $150 or less are exempt from customs duties and excise taxes, but if more than two goods purchased on different days enter the country on the same day, the price of the goods is added together to impose customs duty and additional tax, so each item can not be exempted even if it corresponds to small-volume self-consumption goods.
※ [example] If you purchased clothing on December 6th for a Chinese overseas job ($150), and jewelry on December 10th ($100), but due to delays in shipping abroad, all of them arrived at the domestic port on December 26
· Clothing and accessories combined with taxable items (equal on the day of entry) → 70,000 yuan tax burden
※ 7 thousand won = 35 thousand won[(150 dollars + 100 dollars) × exchange rate ((1,400 yuan/dollar) ] × 20%[excise rate = customs duty + excise including general tax]
If the shipment date is different, each small quantity (less than $150) will be accepted as a personal use item and can be sold.
As a result of this, complaints were filed against taxation on the grounds that the day of arrival due to delays in overseas shipment was the same day, despite the fact that it had nothing to do with the buyer's doctor and there was no purpose for tax avoidance by the purchaser.
(Correction) To this end, the Customs and Excise Department has revised (deleted) the aggregate tax standard in a notice regarding the Bureau of Importation and Customs Enforcement, which stipulates that if two or more goods are imported on the same day, they will be deemed to have been imported.
Goods purchased from other overseas suppliers or purchased by the same foreign supplier on a different date, even if the entry date is the same, are excluded from the cumulative value added tax.
