Cross-border e-commerceIn the context of globalization today,CosmeticsAs one of the explosive goods categories, the specification that exists in the export declaration process has become the focus of many enterprises.

? Limit management: $5,000 per single, $26,000 per year.
Tax policy: the tariff rate is 0%, value added tax, consumption tax is imposed 70% of the amount payable according to the law.
? Tax-free prices: actual transaction prices (including retail prices, shipping fees and insurance fees for goods).

Consumption tax standard: the import of cosmetics by cross-border e-commerce to determine whether the consumption tax of 15% is imposed on whether the unit price exceeds 10 yuan / ml or 15 yuan / tablet (pcs).

A cross-border e-commerce enterprise sells the specification of 50ml per bottle, the declared price is 700 yuan / bottle (to facilitate the calculation according to 700 yuan / bottle), the enterprise declared to the customs is 1 bottle, the first statutory amount is 83.5g, the second statutory amount is 1 piece.

In the case of the first declaration of the legal quantity of the goods involved, according to 1: 1, the legal quantity should be declared 50 g, at this time the average price is 14 yuan / g, belonging to the scope of taxation of consumption. and the declaring enterprise due to the declaration of the legal quantity is 83.5 g, resulting in the system calculation of the average price of the goods is 8.38 yuan / g, below the starting point of the consumption tax on cosmetics, thereby triggering the violation of the leakage of consumption tax.

Through the interpretation of the above cross-border e-commerce export cases, tax risks caused by irregularity in the declaration of statutory quantities have been clarified.
? The problem is: the non-normalization of the statutory quantity declaration leads to an error in the calculation of the average price of commodities, thereby affecting the collection of consumption tax.
The correct tax amount should be the sum of value added tax and consumption tax, and the leakage tax resulting from irregular declaration is 97.67 yuan / bottle.

The responsibility of the debtor shall be to fulfil the tax obligations on behalf of the debtor and to assume the obligations of supplementary tax and related legal responsibilities.
? Administrative penalties: Depending on the amount and subjective factors of the tax leakage, administrative penalties may be imposed, and serious persons may even be suspected of a crime.

The export declaration link for cross-border e-commerce cosmetics involves tax regulations and statutory quantity declaration regulations are very important. When conducting cross-border business, need to ensure compliance declaration to ensure the smooth and healthy development of their business.