What is the Chinese Alcohol import procedure?
1. Food import qualifications
(1) Importer needs to have import and export license
(2) Importer needs to have business scope in this regard
In addition to the industrial and commercial and taxation procedures necessary for general business enterprises, Chinese enterprises should also have food and alcohol business qualifications in the registered business scope, and have import food and alcohol business licenses and health permits and certifications. Enterprises also need to go to the relevant departments to go through the following registration procedures: Go to the local Commerce Bureau to get and fill in the Registration Form for Foreign Trade Manager, and wait for the qualification for foreign trade.
About 20 working days before importing alcohol, the consignee and supplier of the food and wine must be filed in the Inspection Bureau. The original information of the importing company and the foreign supplier are required.
2. Varieties of common alcoholic drinks and their Harmonization System Code:
Beer: HS Code: 2203000000
Wine: HS Code: 2204210000
Whisky: HS Code: 2208300000
Vodka: HS Code: 2208600000
3. Tax name and tax rate
Current tax rate on imported beer (Tax payable in CNY)
Import duty tariff: 0%
VAT: 17% (VAT: (CIF value + tariff) × 17%)
Consumption tax:
If duty-paid price exceeds USD370/ ton, the tax rate would be RMB250/ton.
If duty-paid price less than USD370/ ton, the tax rate would be RMB220/ ton.
The current tax rate for imported bottled red wine (Tax payable in CNY):
Import duty tariff: 14% (20% if it’s stored in large barrels)
VAT: 17%
Consumption tax: 10%
4. Documents required for Customs Clearance of alcohol imports:
1. Certificate of origin
2. Official health certificate of the producing country
3. List of production ingredients
4. Manufacturer's filling date certificate
5. A copy of the original packaging label
6. Copies of Chinese and English label (electronic documents)
7. Other documents including Purchase Order, Commercial Invoice, Packing List, etc.
5. Items needed to pay attention to when importing food and alcohol products:
1. Before ship out the goods, Importer needs to get Predictive Clearing document approval and label approval.
If the label does not meet the specifications, it will result in multiple round-trip rectification labels.
2. Importer to Declare Customs Clearing
After shipment arrival at port, Importer needs to arrange inspection and quarantine of the goods. If the packaging label does not match above sample label, it will cause the approved label to be rectified.
3. Inspection and quarantine hygiene certificate
The Inspection and Quarantine Bureau would conduct a sample to inspect the goods and check the packaging label of the goods. If the inspection results are not up to the standard, the goods will be returned.
4. Warehousing within the jurisdiction of the goods.
Before obtaining the inspection and quarantine hygiene certificate, the goods must be stored in the warehouse within the jurisdiction of the commodity inspection area and shall not be sold or used.
5. Add Chinese label.
After the goods enter China, the importer arranges to add Chinese labels.
6. Commodity inspection review label
After adding the Chinese label, the importer needs to stick the inspection conformity labels according to the specifications. If the label is not posted according to the label pattern, it will result in re-posting.
7. Apply for a health certificate.
To apply for the health certificate, fee will be occurred.
8. Label Filing
The first-time import is subject to label filing. Later transactions, importing the same product does not require label re-filing, the procedure 1, 5, and 6 can be deleted. Labels can be affixed to the manufacturer's packaging.
6. Accidents and countermeasures that are prone to occur in imports:
1. The label sample does not meet the requirements of the commodity inspection standard.
2. The inspection result is not up to standard. Procedures for withdrawal and approval of the withdrawal of the port, tax refund for the deletion of the order, or domestic destruction
3. Labels are not attached to the sample pattern, re-post
4. Customs Bureau randomly transfer documents to other authority to verify the price.
Importers are required to provide price information or valuation
5. If the importer sells the goods without a health certificate, they will be fined for the inspection, and the serious ones will be revoked.
7. Estimated processing time:
From sending the commodity inspection and documents to getting the application for a health certificate, it is expected to take 20-30 days.