How is the customs clearance for imported wine?

Red wine, is a type of wine, not necessarily red wine. The composition of red wine is fairly simple, naturally fermented fruit wine, the most contains grape juice, wine can be classified in many ways. In terms of finished color, it can be divided into red wine, white wine and pink wine three categories. Red wine can be subdivided into dry red wine, semi-dry red wine, semi-sweet red wine and sweet red wine, while white wine is subdivided into dry white wine, semi-dry white wine, semi-sweet white wine and sweet white wine. Pink wine is also called rose wine, rose red wine. Bayberry wine is called bayberry wine. 

Ⅰ. What you need to know before customs clearance of imported red wine: 

1. After customs declaration, inspection, taxation, release and other procedures, the goods can be released, and the owner or the declarant can take delivery of the goods. 

2. Similarly, all kinds of means of transport carrying import and export goods shall declare to the Customs, go through relevant customs formalities, and be approved by the Customs when entering or leaving the country or transshipment. At the same time of customs clearance, no matter import, export or transshipment, goods are subject to customs supervision and are not allowed to circulate freely.

3. Qualifications for importing red wine When you want to import red wine, the importer needs to import food record and import and export rights. 

4, wine import clearance requirements, land transport ports (such as Huanggang Wenjindu Shenzhen Bay port) general trade imported food and wine, need to be affixed with Chinese labels in the overseas before import clearance, if there is no labeled products, need to be assigned to the customs supervision warehouse (bonded area, port, etc.) after the label for customs clearance and import. 

Ⅱ. Information required for import declaration of general trade of imported red wine: 

1. Red wine import declaration materials:

(1) Original factory invoice and packing list

(2) Wine label (positive label, back label); Chinese translation of wine label 

(3) The filling date of the wine

(4) Certificate of Origin 

(5) Red wine ingredients table 

(6) Official health Certificate of exporting country (or free sale certificate or health certificate)

2. Requirements for Chinese labels:

(1), for example: net content 750mL, the height of these fonts should not be less than 4MM

(2) The height of all other fonts should not be less than 1.8MM 

(3) The Chinese main title in the back logo should not be smaller than the English main title 

(4) The alcohol content must be marked, for example, 13%vol 

(5), raw materials to indicate: "grape juice" (note: if contains sulfite, to indicate. And the ingredients can't just be written as 100% grape juice). 

(6), name) -- wine should mark is: "- red/white wine" or "-- -- -- -- -- red/dry white wine" or "- half dry red/half dry white wine" 

(7) One: the date of canning should be indicated (specific year, month and day). Two kinds: can be beaten: see the bottleneck or bottle cap (year, month, day) (the specific year, month, day or day, month, year of the play according to the bottle on the play. 

(8) "Manufacturer, address, import dealer, address" and the telephone number of the import dealer should be indicated 

(9) Also indicate: country of origin, date of canning, storage method, storage conditions, shelf life, grape type, grape year (optional), manufacturer and address, etc

3. Tax declaration number of imported wine 

Generally, there are three tax codes for the declaration of imported wine: 2204.1000: Sparkling wine, refers to the final fermentation process in an airtight container with carbon dioxide added to the wine (original sparkling wine), or bottling after artificial aeration of wine (sparkling wine), the temperature required at 20℃ filling in an airtight container more than 3 bar. 

2204.2100: Wines in containers of 2 L or less. 

2204.2200: Wine in containers of more than 2 litres but not more than 10 litres. 

4. Import wine declaration elements

(1) Product name (Chinese and foreign language name) : 2204.1000 mainly for champagne, sparkling wine, sparkling wine, etc.; 2204.2100/2204.2200 mainly for wine, red wine, white wine, etc. 

(2) Type: 2204.1000 mainly sparkling wine. 2204.2100 and 2204.2200 do not need to be declared. 

(3) Alcohol concentration: the alcohol concentration of the product calculated by capacity, generally expressed by "%vol".

(4) Grade: Grade division of wine, generally according to quality and production area. 

(5) Vintage: The year in which the grapes used to make the wine were harvested, not the year in which the wine was bottled. If the wine label does not indicate the year, fill in "NV".

(6) Appellation: fill in the name of the smallest appellation indicated on the wine label in both Chinese and English; For the lowest grade wine with no appellation indicated, if the country (region) is indicated on the wine label, the name of the country (region) in both Chinese and English shall be filled in instead of "no appellation". Wine region is an important indicator of wine, in any case, at least the country (region) name will be marked, there will not be "no region" wine. 

(7) Name of winery (in Chinese and foreign languages) : name of the winery or winery that produces the wine in both Chinese and English. If filling for a manufacturer (not a winery), fill in the manufacturer's name in both Chinese and English. 

(8) Grape Varieties (Chinese and Foreign language names) : Fill in the names in both Chinese and English of the main grape varieties used in wine production. If it is a blend of grape varieties, the two main grape varieties should be listed and marked "Blend". 

(9) Packaging specifications: individual packaging methods and specifications of commodities. For example, "750ml/ bottle x 12 bottles/case" "1000 L/barrel". 

(10) Import method: The import method of 2204.2100 and 2204.2200 wine includes importing wine stock liquor with leather wine container and importing original wine after filling in bottle. The reprocessing of imported wine stock solution can be divided into two reprocessing methods: processing in thecomprehensive bonded zone and reprocessing after leaving the comprehensive bonded zone. For imported stock solution, it should be filled in as "processing inside the stock solution zone" and "processing outside the stock solution zone". The import of the original bottle can be divided into two ways: the trademark brand has been determined and the trademark has not been determined at the time of import (small label import and no fixed trademark brand, need to be re-assigned the trademark brand in China). That is, if the import of the original bottle, it should be filled in as "the original bottle has the brand" and "domestic paste brand". 2204.1000 No need to declare. 

(11) Brand (Chinese and foreign language name) : the manufacturer or distributor added on the commodity brand mark, the actual need to declare the Chinese or foreign language brand name, the import can be divided into the following two cases: one is the trademark or trademark right has been determined, need to fill in the Chinese and foreign language brand name; The other is not to determine the trademark or trademark right, need to be in the domestic bonded zone to re-grant the trademark and then affixed, should fill in the actual affixed Chinese brand name. Tips: To import wine, you must declare the record number of import food importer and the record number of overseas exporter agent; According to Orders No. 248 and No. 249 of the General Administration of Customs, from January 1, 2022, the registration number of overseas producers of importedfood should also be declared. The cargo attribute of prepackaged imported wine should be declared as "prepackaged". 

Ⅲ, the last one to talk about the general red wine import clearance time: 

1. Record of import customs declaration company and receiving company: 1-3 working days. 

2. Chinese label production and review: 1~2 working days 

3. Inspection, customs declaration, tax payment: 1~2 working days 

4. Red wine inspection and quarantine: 3 working days 

5. Chinese label: 1~2 days (customers can also arrange by themselves) 

6. Delivery: 1-2 days 

Iv. Tax rate calculation of imported red wine 

Tariff: 14% 

Tariff calculation method = customs value approved by the customs ×14% 

(The customs value is generally CIF, but if the Chinese Customs doubts the CIF price declared by the enterprise, it will refer to the prices of similar commodities in the same period.) 

Value-added tax: 13% 

VAT calculation method = component assessable price x 13% 

Consumption tax: 10% 

Consumption tax calculation method = composition tax price x 10%

Composition assessable price = (duty paid price + customs duty) ÷ (1- Consumption tax rate) 

(Component assessable price is the basis for calculating VAT and consumption tax in import link) 

For example: 

The customs verifies that the customs value of a red wine is 100 yuan, so how much tax burden will this red wine incur in the import link? 

Tariff = 100×14% = 14 (Yuan) 

Composition assessable price = (100 + 14) ÷ (1-10%) = 126.67 (Yuan) 

VAT payable in import link = 126.67 ×13% = 16.47 (Yuan) 

Consumption tax payable in import link = 126.67 ×10% = 12.67 (Yuan) 

Import link tax burden = 14 + 16.47+ 12.67 = 43.14 (Yuan) 

Therefore, for a wine of 100 yuan, the customs duty, VAT and consumption tax paid in the import link totaled 43.14 yuan, accounting for 43.14% of the price of the wine. 

Some of them have preferential policies, such as New Zealand, Chile, Australia, Singapore and so on 

China Most Favored Nation has the following list of countries: 

Eu 25 (Belgium, Denmark, UK, Germany, France, Ireland, Italy, Luxembourg, Netherlands, Greece, Portugal, Spain, Austria, Finland, Sweden, Poland, Czech Republic, Slovakia, Latvia, Estonia, Lithuania, Hungary, Malta, Cyprus, Slovenia),Norway, Switzerland, Turkey, Russia, Belarus Sri Lanka, Ukraine, Kazakhstan, Japan, Canada, Australia and New Zealand.