The Shenzhen Bureau of Commerce issued detailed rules for the declaration of cross-border export sunshine
All relevant units:
In order to deepen the construction of the cross-border e-commerce comprehensive pilot zone, guide and support the sunshine development of cross-border e-commerce enterprises, create a standardized and healthy development environment, and further improve the high-quality development level of cross-border e-commerce in Shenzhen, in accordance with the relevant work deployment and requirements of the "14th Five-Year Plan for Shenzhen Commerce Development" and the "Shenzhen Action Plan for Promoting the High-quality Development of Cross-border E-commerce (2022-2025)", our bureau has formulated the "Shenzhen Municipal Bureau of Commerce to encourage enterprises to participate in the pilot project of cross-border e-commerce retail export sunshine declaration" (attached below). It is hereby issued for implementation.
Shenzhen Municipal Bureau of Commerce
March 17, 2023
The Shenzhen Municipal Bureau of Commerce encourages enterprises to participate in the implementation rules for the pilot declaration of cross-border e-commerce retail export sunshine
In order to deepen the construction of the cross-border e-commerce comprehensive pilot zone and guide and support the sunshine development of cross-border e-commerce enterprises, these detailed rules are formulated in accordance with the relevant work arrangements and requirements of the 14th Five-Year Plan for Shenzhen Commerce Development and the Action Plan for Promoting the High-quality Development of Cross-border E-commerce in Shenzhen (2022-2025).
1. Scope of application
These detailed rules apply to the pilot work of cross-border e-commerce retail export sunshine application, and guide cross-border e-commerce export enterprises, cross-border e-commerce export agency enterprises, cross-border e-commerce foreign comprehensive service platform enterprises, and other cross-border e-commerce business operators to apply for inclusion in the city's "Cross-border E-commerce Export Enterprise Sunshine Pilot List" on the basis of voluntary participation.
2. Declaration requirements
The declaration of the "Sunshine Pilot List of Cross-border E-commerce Export Enterprises" shall adhere to the principle of "openness, fairness and justice", and implement a system of voluntary declaration, government review and dynamic assessment of enterprises.
(1) Enterprise qualification requirements
1. Register in Shenzhen Cross-border E-commerce Comprehensive Pilot Zone and have independent legal personality;
2. Not being included in the list of seriously untrustworthy entities;
3. Tax registration, customs filing registration, and registration in the directory of trade foreign exchange revenue and payment enterprises have been completed in accordance with the provisions (small and micro cross-border e-commerce enterprises that have completed business with electronic transaction information in banks and payment institutions based on transaction electronic information, and the cumulative amount of annual goods trade receipt or payment is less than the equivalent of 200,000 US dollars can be exempted from directory registration).
(2) Enterprise operation requirements
It promises to meet the regulatory requirements such as "customs", "remittances" and "taxes", and all aspects of export can be traced and checked.
3. Declaration and review process
(1) Enterprise self-assessment
Enterprises complete relevant registration and filing on their own or entrust cross-border e-commerce external comprehensive service platform enterprises, carry out cross-border e-commerce export business in accordance with the regulatory requirements of "customs", "remittance" and "tax", and conduct self-assessment according to the relevant requirements of these detailed rules.
(2) Enterprise declaration
Enterprises can declare through one of the following channels:
1. Enterprises submit the declaration form for participation in the pilot work through the Shenzhen cross-border e-commerce online comprehensive service platform, supporting materials that meet the qualification requirements of the declaring enterprise, and supporting materials for carrying out cross-border e-commerce export business.
Customs Affairs Small Two Attached:
Shenzhen cross-border e-commerce online integrated service platform official website:
https://www.szceb.cn/
2. The enterprise entrusts the cross-border e-commerce external comprehensive service platform enterprise to submit, and the cross-border e-commerce external comprehensive service platform enterprise regularly submits the declaration form and the above relevant supporting materials to the Shenzhen cross-border e-commerce online comprehensive service platform in batches every month.
(3) Review and publicity
The municipal department in charge of commerce shall periodically conduct a comprehensive review of the application materials of enterprises. Enterprises that pass the review shall be announced by the municipal department of commerce on the department's portal website for 5 working days. If there is no objection after the expiration of the announcement period, it will be confirmed, and the "Sunshine Pilot List of Cross-border E-commerce Export Enterprises" will be issued/updated; Where there are objections, the municipal department in charge of commerce shall conduct verification and handling.
4. Supervision and inspection
(1) The "Sunshine Pilot List of Cross-border E-commerce Export Enterprises" implements dynamic management, combines actual needs, adjusts monthly, quarterly and annually, and synchronizes data to relevant regulatory departments.
(2) In any of the following circumstances, enterprises included in the "Sunshine Pilot List of Cross-border E-commerce Export Enterprises" shall be disqualified by the municipal department of commerce:
1. There is false declaration;
2. Major safety or major quality accidents or serious environmental violations occur;
3. Where bankruptcy liquidation occurs or it is included in the list of seriously untrustworthy entities;
4. Violation of regulatory requirements such as "customs", "remittances" and "taxes" is downgraded or punished;
5. Other circumstances that lead to inconsistencies with the declaration requirements.
(3) Where enterprises, public institutions, and personnel participating in the review work have creditworthiness, compliance, and confidentiality obligations for the relevant work they undertake, and where there is fraud, concealment of the truth, or collusion with the reporting enterprise to commit fraud, investigate and deal with it in accordance with law; Where a crime is suspected, it shall be transferred to the judicial organs for handling.
5. Supplementary Provisions
(1) Explanation of terms
1. Cross-border e-commerce export enterprises refer to enterprises that build their own cross-border e-commerce platforms or use third-party cross-border e-commerce platforms to carry out cross-border e-commerce export business.
2. Cross-border e-commerce export agency enterprise refers to an enterprise that accepts the entrustment of a cross-border e-commerce export enterprise, signs an agency export service contract (agreement) with it in accordance with the law, and handles export declaration in the name of the enterprise, and can trace the real export enterprise.
3. Cross-border e-commerce external comprehensive service platform enterprises refer to enterprises that accept the entrustment of domestic and foreign customers, sign cross-border e-commerce comprehensive service contracts (agreements) with them in accordance with the law, and rely on their own comprehensive service information system to handle comprehensive service businesses including customs declaration, logistics, tax refund, settlement, insurance, financing and other comprehensive services on behalf of cross-border e-commerce export enterprises.
4. Other cross-border e-commerce business operators refer to enterprises that provide finance, payment, customs clearance, warehousing, logistics and other related services for cross-border e-commerce enterprises.
5. Cross-border e-commerce online comprehensive service platform refers to the Shenzhen cross-border e-commerce online comprehensive service platform (formerly Shenzhen cross-border trade e-commerce customs clearance service platform) built and operated under the guidance of the municipal department of commerce. The platform is a "one-stop" public welfare public information service platform that supports the construction of the "six systems" of the cross-border e-commerce comprehensive pilot zone.
(2) The effective date and validity period
These Rules shall come into force on March 30, 2023 and shall be valid for one year.
In order to deepen the construction of the cross-border e-commerce comprehensive pilot zone, guide and support the sunshine development of cross-border e-commerce enterprises, create a standardized and healthy development environment, and further improve the high-quality development level of cross-border e-commerce in Shenzhen, in accordance with the relevant work arrangements and requirements of the "14th Five-Year Plan for Shenzhen Business Development" and the "Shenzhen Action Plan for Promoting the High-quality Development of Cross-border E-commerce (2022-2025)", the Shenzhen Municipal Bureau of Commerce has formulated the "Implementation Rules for the Shenzhen Municipal Bureau of Commerce to Encourage Enterprises to Participate in the Pilot Project of Cross-border E-commerce Retail Export Sunshine Application" (hereinafter referred to as the "Implementation Rules"), the policy is interpreted as follows:
1. Background of preparation
Since the State Council approved the establishment of the cross-border e-commerce comprehensive pilot zone in 2016, after years of exploration and practice, Shenzhen has achieved remarkable results in the scale of cross-border e-commerce industry, market entities, development environment, innovation ecology, etc., and cross-border e-commerce has a good foundation for development and obvious first-mover advantages. While cross-border e-commerce is growing rapidly, it puts forward new demands for platforms, logistics, payment, settlement, customs clearance and other links. Among them, the underground economic problems such as the low level of sunshine development and the urgent need to strengthen compliance construction are more prominent, and many cross-border e-commerce export enterprises are in a "gray" state of existence, which is difficult to become stronger and bigger. Some companies also face legal risks, and the state loses huge amounts of tax revenue.
2. Basis for preparation
It is mainly based on the 14th Five-Year Plan for Commerce Development of Shenzhen and the Action Plan for Promoting the High-quality Development of Cross-border E-commerce in Shenzhen (2022-2025).
Third, the necessity of preparation
At present, cross-border e-commerce has become the fastest growing and most innovative sector in foreign trade. From March 2015 to November 2022, the State Council approved the construction of cross-border e-commerce comprehensive pilot zones in 165 cities, including Hangzhou, Ningbo and Tianjin, in seven batches. With the further expansion of the national cross-border e-commerce comprehensive pilot zone, each comprehensive pilot zone has launched support policies for core links such as customs clearance, taxation, and foreign exchange settlement according to the actual local situation. In this process, it is particularly important to avoid "gray" business operations and make cross-border e-commerce export business convenient, compliant, sunny, safe and efficient.
In order to solve the difficult problems in the core link of the sunshine declaration of cross-border e-commerce enterprises, combined with the actual situation of the industry, it is planned to explore the use of platform-based comprehensive services to support small and medium-sized cross-border e-commerce enterprises to reduce compliance declaration costs, and guide enterprises to gradually realize sunshine export. The sunshine operation of the enterprise will also strongly support the sustainable and healthy development of Shenzhen's cross-border e-commerce industry and promote the high-quality development of Shenzhen's international trade.
4. Main content
The Regulations consist of five parts, the main contents of which are as follows:
(1) The scope of application, clearly apply for inclusion in the city's "cross-border e-commerce export enterprise sunshine pilot list" enterprise scope.
(2) Declaration requirements, clarifying the declaration principles, enterprise qualification requirements, enterprise operation requirements, etc.
(3) Declaration and review processes, including enterprise self-assessment, enterprise declaration and audit publicity.
(4) Supervise and inspect, clarify the "Sunshine Pilot List of Cross-border E-commerce Export Enterprises" to implement dynamic management, and clarify the circumstances of disqualification and accountability.
(5) Supplementary provisions, clarifying the connotation of cross-border e-commerce export enterprises, cross-border e-commerce export agency enterprises, cross-border e-commerce external comprehensive service platform enterprises, other cross-border e-commerce business operators and cross-border e-commerce online comprehensive service platforms, and clarifying the implementation date and validity period of the implementation rules.
Source: Customs Affairs Xiaoer edited from Shenzhen Municipal Bureau of Commerce and Shenzhen Commerce.
Post time: Aug-28-2023