由 caicai8478 Customs clearance policies around the world are similar in core logic, but vary significantly in details, thresholds, documentation, and enforcement. Understanding these differences is a key step in successfully conducting international trade. The following is an explanation of key regions and policy priorities.
Core General Principles (Regardless of Destination)
Complete Documentation: Commercial invoices, packing lists, and waybills are always essential.
Accurate Declaration: Product name, quantity, value, and HS code must be accurate.
Prohibited Goods: Every country has its own list of goods that are prohibited or restricted from import (such as weapons, drugs, and infringing goods).
I. North America: Strict, Regulated, and Highly Informed
United States (USA)
Policy Highlights:
Low-Threshold Taxation: The US has a very high de minimis threshold, currently $800. This means that inbound goods with a declared value of less than $800 are generally exempt from duties and taxes.
Key Areas of Review:
Intellectual Property: Strict action is taken against counterfeit and infringing goods (apparel, electronics, branded accessories, etc.).
Anti-Dumping/Countervailing Duty (AD/CVD): High additional taxes are imposed on certain goods (such as steel, aluminum products, furniture, tires, etc.) from certain countries (e.g., China). Shippers must provide country of origin information and may be required to certify that these tariffs do not apply.
FDA Regulation: Food, drugs, medical devices, cosmetics, and radiation-emitting products (e.g., microwave ovens) must comply with U.S. Food and Drug Administration (FDA) regulations, and may require prior registration and declaration.
Required Documents:
Commercial Invoice
Packing List
Airway Bill/Bill of Lading
For certain shipments, FDA declaration forms and DOT forms (for vehicle parts) may be required.
Recommendation: Avoid misusing the $800 threshold. Be sure to declare shipments with a value close to or exceeding this threshold accurately. Never attempt to ship infringing goods to the United States.
Canada
Policy Highlights:
Low Tax Threshold: Canada’s duty-free threshold is typically $20 Canadian dollars (very low), but almost all commercial goods incur duties and taxes (GST/HST).
Mandatory Electronic Declaration: The customs clearance process is highly electronic. Frequently, carriers (such as UPS and FedEx) act as brokers for customs declarations.
Key Areas of Review:
Country of Origin: Due to the USMCA (United States-Mexico-Canada Agreement), declarations of origin are crucial for qualifying for preferential tax rates.
Consumer Product Safety: Strict safety standards are imposed on products such as children’s toys and electrical appliances.
Recommendation: For small parcels sent to Canada, be sure to pay duties and taxes, and ensure the recipient’s information (especially phone number and email address) is accurate so that carriers can contact you to process tax payments.
II. European Union: VAT Reform under a Unified Framework
European Union (EU)
Policy Highlights:
“One-Stop-Shop” (IOSS) VAT System: This is a major change after July 2021. For B2C e-commerce goods valued at €150 or less.
Traditional method: Goods clear customs in the country of entry, where VAT is collected by customs, resulting in customs delays.
IOSS method: Sellers (e.g., on e-commerce platforms) collect VAT directly from EU buyers at the time of sale and submit monthly returns to a member state through the IOSS portal. Goods are exempt from VAT upon entry, enabling faster customs clearance.
The tax exemption for goods under €22 has been eliminated: all commercial goods, regardless of value, are now subject to VAT.
Strict CE certification: Almost all products entering the EU market must bear the CE mark, indicating compliance with EU safety, health, and environmental standards. Customs will conduct random inspections.
Unified customs declaration: The EU is a customs union, and once goods enter any member state, they can move freely within the EU.
Recommendation: For European e-commerce sellers, registering and using IOSS is strongly recommended. This will significantly improve the buyer experience and customs clearance efficiency. Always ensure that your products have the CE mark and Declaration of Conformity (DoC).
- ASEAN: Huge Potential, but Significant Differences Across Countries
The Association of Southeast Asian Nations (ASEAN) has significant policy variations within the region, but the overall trend is toward simplification and unification.
Common Features:
Free Trade Agreements: The China-ASEAN Free Trade Agreement (ACFTA) covers a wide range of commodities and offers preferential tariffs. A Certificate of Origin (Form E) is a key document for enjoying tariff reductions and exemptions.
Document Requirements: A commercial invoice, packing list, bill of lading, and certificate of origin are typically required.
Key Country Examples:
Indonesia: Import restrictions are very strict, requiring API import licenses for many goods. Customs inspections are rigorous, with frequent checks on under-declarations.
Thailand: Strict licensing and registration requirements for food, pharmaceuticals, cosmetics, and medical devices.
Vietnam: Strict product labeling requirements (requires Vietnamese labels) and strict regulations for “temporary imports,” making it difficult to re-export exhibits.
Recommendation: Before shipping to Southeast Asia, be sure to confirm with the consignee the specific import requirements and required licenses. Apply for a Form E certificate in advance.
IV. South America: Complex, Volatile, and Challenging
South American customs are known for their complex procedures, fluctuating policies, and high uncertainty.
Common Characteristics:
High Tariffs: Tariffs are generally high.
Complex Documentation: Consular invoices (or commercial invoices requiring consular certification) are often required, which is time-consuming and costly (although some countries have eliminated this requirement, it’s important to confirm).
Exchange Controls: Some countries have foreign exchange controls, which can slow down the payment and customs clearance process for buyers.
Key Country Examples:
Brazil:
Complex Processes: Customs clearance is inefficient and may require the intervention of the consignee’s Revenue Representative (RFC).
High Taxes: In addition to tariffs, there are also high Industrial Product Taxes (IPI) and Commodity Distribution Services (ICMS) taxes.
Strict Standards: Many products require INMETRO certification.
Argentina:
Import Restrictions: Temporary import restrictions are often implemented to protect domestic industries.
Exchange Approvals: Import payments require approval from the central bank, a lengthy process.
Recommendation: Shipping to South America is a challenging undertaking. It’s essential to use an experienced freight forwarder, and shipping insurance is highly recommended. Clarify all fees and responsibilities with the buyer before shipment, and use a more secure payment method (such as a letter of credit).
Key Recommendations for Global Customs Clearance: Never under-invoice: This is a red flag for customs worldwide, and the risks far outweigh the benefits.
Know your product: Not only should you understand the HS code, but you should also understand whether the product requires licenses or certifications (CE, FDA, INMETRO, etc.) in the destination country.
Communicate with the consignee: Final customs clearance often requires the consignee’s cooperation (providing a tax ID, licenses, and paying taxes).
Rely on professionals: Choose an international logistics partner with a strong global network and extensive experience; their local knowledge is invaluable.
By understanding these key points in advance, you can better plan your international trade strategy, avoid unnecessary delays and losses, and ensure your shipments flow more smoothly around the world.