Date:2014-6-20

Our country attaches great importance to the border area and the development of ethnic minority border. The third plenary session of the 18 proposed to "key to speed up the pace of opening-up, allowing the border ports, border cities, economic cooperation zones in personnel exchanges, logistics, tourism, and other aspects to carry out special processing way and policy". Recently, the official in charge of the general administration of customs of border trade related policy issues. The basic form of border trade According to the actual situation of our country develop border trade, reference the international prevailing rules, at present, China's border trade by "frontier trade" and "small-scale border trade" of two kinds of forms. Frontier trade, refers to the border region border within 20 kilometers border, approved by the government of the open points or specified in the bazaar, in does not exceed the prescribed amount or quantity is the exchange of goods within the scope of activities. Small-scale border trade, refers to the land border upon approval of the state of opening to the outside world in yichun (flag), the border city of jurisdiction (hereinafter referred to as the border area) approved the enterprises with small-scale border trade management, through the land border ports designated by the state, and adjacent to the national border trade between enterprises or other trade agencies of activities. The major difference between two kinds of forms Counter-trade's body is a border, and the main body of small-scale border trade is a small-scale border trade management of enterprises. Can be engaged in the frontier trade of the scope of subject: hold proven effective border identity certificates of our country and other country citizens, can be engaged in the frontier trade. What need reminds is, engaged in the frontier trade, border shall not hold others certificates may not transfer, lease or loan documents to another person, any legal person or other organization shall not participate in or in a disguised form to participate in the frontier trade. Small-scale border trade enterprises management according to the regulations of moftec unified business qualifications, conditions, and the total number of enterprises in the approved, by the border of the province, autonomous region for approval. List of small-scale border trade enterprises shall be reported to moftec for approval, and reported to the relevant departments under the state council for the record. Not according to stipulations approved and submitted to the registration of enterprises may engage in small-scale border trade. Border trade management approach Border trade at present according to the small frontier trade and border trade in two forms. Counter-trade trading shall be formulated by the moftec and the general administration of customs and unified management measures, concrete implementation by the people's governments of the border provinces and autonomous regions; Small-scale border trade management measures shall be formulated by the moftec, the relevant departments of the state council. The customs is according to the rules for regulation of border trade. Customs regulations Inbound and outbound, border trade to carry goods from the port and channel pass in and out of the customs office, declare at the customs truthfully and accept the customs supervision and inspection. Counter-trade trade import goods will be shipped with to import procedures fulfilled before, export of frontier trade goods declare exit to actual departure before, must be subject to customs control. Border with cargo inbound and outbound, need to fill out the "counter-trade in/outbound goods declaration form" and declare to the customs. Declare means of small-scale border trade and general trade. Counter-trade preferential policies Border area residents through frontier trade import of articles for daily use (except on counter-trade imports duty list), per day value 8000 yuan the following, shall be exempted from customs duties and import VAT. More than 8000 yuan, the beyond part, in accordance with the relevant regulations, import duties and import VAT. It is important to note that the scope of application of frontier trade import tax preferential policy articles for daily use only (not including natural rubber, wood, pesticide, chemical fertilizer, crop seeds, etc.), within the category of articles for daily use, in accordance with the policy execution duty list. Finance the general administration of customs duty list can refer to the state administration of taxation on counter-trade import and export commodities shall not be duty free listing notice, including cigarettes, alcohol, cosmetics, food, machinery and electronic products such as goods. For outbound articles prohibited by the state, the customs shall not release, countries limit and the license management of goods of imports and exports, shall be dealt with in accordance with the relevant provisions of the state.