The 2024 edition of the "Catalogue and Interpretation of the Customs of the People's Republic of China for the Tax-related Declaration of Import and Export Commodities" has just been released.
1.Product desciption
Recycled steel raw materials refer to the charge products that can be used as ferrite resources directly into the furnace after the first material has been classified and processed and meets the requirements of the national standard of "Recycled Steel Raw Materials". Among them, "* material" refers to the steel products or steel scraps that have lost their original use value or have not lost their use value but have been abandoned or abandoned.
2.Elements of the product declaration
Combined with the content requirements of the latest "Catalogue and Interpretation of the Customs of the People's Republic of China for the Standardized Declaration of Import and Export Commodities (2024)", enterprises importing recycled steel raw materials should be declared according to the following elements:
3.Analysis of declaration elements
1.Use.
Refers to the application object or application field of the commodity, which can be filled in as "for remelting steel".
2.Shape.
It refers to the appearance and expression of the object, which can be filled in with "scrap", "cutting", "compressed into a package or board, strip", etc.
3.Material.
It refers to the specific material made of the commodity, which can be filled in with "cast iron", "alloy steel", "stainless steel", etc.
Refers to the source of the commodity, which can be filled in with "produced by machining", "what kind of steel products are crushed", etc.
5.Ingredient content.
Refers to the names of all ingredients contained in the product and their weight percentages, and the total metal content and the names and contents of various metals should be reported.
6.Steel grade. Refers to the performance and use of steel products, such as stainless steel scrap steel number "304" series: 0CR18NI9 in China, SUS304 in Japan, 304 in the United States, 304S15 in the United Kingdom, X2CRNI89 in Germany, and Z6CN18 in France09。
7.Trademark.
Refers to standard 4 according to GB T 39733-20201. Recycled steel raw materials are divided into 7 categories according to their shape and chemical composition through different processing methods, and the grade is the English abbreviation + code of the category.
8.Specification.
Refers to the length, width, thickness or bulk density of the commodity.
9.Valuation date.
Refers to the index or time to which the commodity ** applies, which can be a certain point in time or a certain period of time.
10. 【a】
Refers to the weight percentage of rare earth elements in the commodity, a represents the rare earth elements contained, if it contains a variety of rare earth elements, the sum percentage of the weight should be reported, for example, "[terbium, dysprosium]: 10%".
4.Example of a product declarationProduct code.
Fill in the elements of commodity declaration.
Recycled steel raw materials|For remelting steel|Roll|Silicon alloy steel|The thickness of the monolithic sheet is 2Below 00mm, dismantling of old electrical equipment, dismantling of old transformers, etcTotal metal content: 99879%, iron 9657%, silicon 325%, carbon 0009%, chromium 005%, vanadium 005%, aluminium 001%, phosphorus 004%, sulfur 002%|sus304|lrs 303|Specifications: length 1500mm, width 1000mm, thickness 20mm|20240102
1.Product desciption
Recycled copper brass raw materials refer to the raw materials that can be directly produced and utilized after sorting or pretreating the copper brass or its mixed metals to meet the relevant requirements of the standard GB T 38471-2019 GB T 38470-2019.
2.Elements of the product declaration
Combined with the content requirements of the latest "Catalogue and Interpretation of the Customs of the People's Republic of China for the Standardized Declaration of Import and Export Commodities (2024)", enterprises importing recycled copper and brass raw materials should be declared according to the following elements:
3.Analysis of declaration elements
1.Use.
Refers to the application object or application field of the product.
2.Material.
Refers to the specific material made of the commodity, which can be filled in "copper".
3.State.
Refers to the performance of the product, which can be filled in with "waste", "broken", "pipe", "board", "line", "rod", "leftovers", etc.
Refers to the source of the commodity, which can be filled in with "leftover materials generated by production and processing, dismantling wires and cables, electrical appliances", etc.
5.Ingredient content.
Refers to the names of all ingredients contained in the product and their weight percentages, and can be filled in with "total metal content, copper content and other metal content contained in the product".
6.*Rate.
Refers to the ratio of the mass of the obtained mass to the mass of the original sample after pretreatment, melting and solidification, expressed as a percentage.
7.Valuation date.
Refers to the time of the index or ** applicable to the commodity, also known as the "price selection period" and "pricing period", that is, the time determined by both parties, which is different from the date of signing the contract, can be a certain point in time or a certain period of time.
8.Date of contract.
Refers to the date on which the contract between the supplier and the buyer is signed, for example, "20240124".
4.Example of a product declarationProduct code.
Fill in the elements of commodity declaration.
Broken copper|For **Copper|Copper|Granular|Waste wires are dismantled and brokenTotal metal content: 992%, copper content: 99%, iron, zinc and other metal content: 02%, not less than 97%|20240101|20240102
1.Product desciption
Recycled cast aluminum alloy raw materials refer to the raw materials that can be used for the production of cast aluminum alloy ingots or products that meet the relevant requirements of standard GB T 38472-2019 after sorting and other processing and processing.
2.Elements of the product declaration
Combined with the content requirements of the latest "Catalogue and Interpretation of the Customs of the People's Republic of China for the Specification of Import and Export Commodities (2024)", enterprises importing recycled cast aluminum alloy raw materials should be declared according to the following elements:
3.Analysis of declaration elements
1.Use.
Refers to the application object or application field of the commodity, which can be filled in as "for **aluminum", etc.
2.State.
Refers to the performance of the product, which can be filled in with "waste", "broken", "pipe", "board", "pipe", "line", "leftovers", etc.
Refers to the source of the commodity, which can be filled in with "leftover materials generated by production and processing, dismantling wires and cables, electrical appliances", etc.
4.Ingredient content.
Refers to the names of all ingredients contained in the product and their weight percentages, and can be filled in with "total metal content, aluminum content and other metal content contained in the product".
5.*Rate.
Refers to the ratio of the mass of the obtained mass to the mass of the original sample after pretreatment, melting and solidification, expressed as a percentage.
6.Valuation date.
Refers to the time of the index or ** applicable to the commodity, also known as the "price selection period" and "pricing period", that is, the time determined by both parties, which is different from the date of signing the contract, can be a certain point in time or a certain period of time.
7.Date of contract.
Refers to the date on which the contract between the supplier and the buyer is signed, for example, "20240124".
4.Example of a product declarationProduct code.
Fill in the elements of commodity declaration.
Aluminum block|For aluminum|Lumpy|Vehicle equipment is dismantled and sortedTotal metal content: 991%, aluminum: 91%, zinc: 3%, copper: 21%, iron content: 2%, magnesium and other metals content 1%|≥92%|20240102|20240103
Optimizing the business environment and promoting cross-border facilitation require the joint participation of customs and enterprises. By standardizing the declaration, it is conducive to stabilizing expectations, improving the level of compliance declaration, reducing customs clearance costs, reducing customs clearance time, and preventing and resolving tax risks. The Customs will continue to strengthen the management of standardized declarations, help enterprises improve the standard level of product declaration elements from the source, and help enterprises develop with high quality.
*: Tianjin Customs.