No.1
Analysis of key points
What are the concepts of gross weight and net weight?
According to the Specifications for Filling of Import and Export Goods of the People's Republic of China (Announcement No. 18 [2019] by the GACC, hereinafter referred to as the "Filling Specifications"): The gross weight (kg) is the sum of the weight of the import and export goods along with their packaging materials; the net weight (kg) is the gross weight of the import and export goods minus the weight of the outer packaging materials, which represents the actual weight of the goods themselves. Both are measured in kilograms.
Where does the perception of "1" come from when gross and net weights are less than one kilogram? What's the difference?
It is also specified in the above filling specifications that "1" shall be filled in for gross and net weights less than one kilogram. However, on March 14, 2024, GACC issued the Announcement on Adjusting the Declaration Requirements for Customs Declaration Forms of Imported and Exported Goods (Announcement No. 30 [2024] of GACC), which adjusted the declaration requirements for gross weight and net weight. Specifically, it changed "fill in 1 for less than one kilogram" to "accurate to 2 decimal places for less than one kilogram", and the announcement came into force on April 10, 2024.
After the implementation of new regulations, how to declare the gross and net weights of customs declaration forms?
Combined with the situation of Company A, according to the new declaration requirements, in its import customs declaration form for this batch, the enterprise should truthfully declare the gross weight and net weight as 0.80 kg and 0.50 kg respectively.
No.2
Enlightenment from Cases
The requirements and specifications for filling in each item of the customs declaration form vary with various factors such as trade practices and institutional adjustments. For example, in Announcement No. 30 [2024], in addition to adjusting the declaration requirements for gross and net weight, some declaration items (three declaration items: inspection and quarantine accepting authority, port inspection and quarantine authority and license receiving authority) were deleted, and the names of some items were adjusted (the inspection and quarantine authority at the destination was adjusted to the customs of the destination, The name of inspection and quarantine was adjusted to the name of supervision category).
As an import and export enterprise, especially when it is the first time to carry out import and export declarations, declare new import and export commodities, and declare at a low frequency, etc., it should not only rely on inherent impressions and experience, but fully understand various current policies and regulations to ensure declaration compliance.
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