Sea cargo transport is the largest transportation mode in China's foreign trade at present. There are many kinds of surcharges to make up for the additional costs of the Shipping party. Some of the surcharges are often paid after the declaration of the imported goods and borne by the import consignee. However, according to the current laws and regulations, they should be included in the duty paid price of the goods.

 

 

Definition of sea cargo transport surcharges（hereinafter referred to as Surcharges）:

Due to various reasons of ship, goods, ports and other aspects, the carrier will increase the shipping cost in transportation. On the basis of maintaining the basic rate relatively stable, the carrier will compensate for the loss and charge additional rates.

 

Types of Surcharges:

1.  Fuel surcharge

2.  Low sulfur fuel surcharge

3.  Currency depreciation surcharge

4.  Loading and unloading fees

5. Surcharges derived from the characteristics of goods, such as overweight, over long and super large parts

6. Surcharges derived from transportation and port reasons, such as direct shipping surcharges, transshipment surcharges, port surcharges, etc.

7. Temporary surcharges, such as port congestion surcharge, circumnavigation surcharge, optional unloading port surcharge, change of port of discharge surcharge, peak season surcharge, etc.

8. Other reasons derived, such as unbalanced surcharge, safety surcharge, inland fuel surcharge, etc.

 

If the Surcharges meet the following conditions at the same time, they shall be included in the dutiable value of goods

1. Related to transportation

2. They shall be calculated before the goods arrive at the place of import in China for unloading

3. Actually paid or ought to be paid by the buyers

 

 

How to supplement the Customs declaration of Surcharges:

1. Before the goods are declared and released, the Surcharges shall be declared through the electronic supplementary declaration form of "Customs supplementary declaration management system".

2.  After the goods are released, if the Customs requires supplementary declaration, the enterprise shall declare the transportation surcharge through the system of electronic supplementary declaration form within 5 working days from the date of receiving the electronic order of supplementary declaration.

3. After the goods are released and there is no customs audit requirement, declare to the Customs through active disclosure.

 

 Relevant policies：

a.  Customs inspection regulations of China

b. Announcement of the General Administration of Customs on handling matters related to voluntary disclosure of tax related violations (announcement [2019] No. 161)

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