Customs Declaration and FTA Application When HS Codes and Origins Differ by Item During FCL Import
Machine translated
We are planning to import repair materials (refractory bricks/refractories) and gloves from Germany for factory maintenance. Since the HS CODE and country of origin differ for each item as shown below, we would like to prepare in advance for customs declaration and the applicable tax rates.
1. Refractory bricks / 6902.90-1000 / Origin: EU
2. Refractories / 3816.00-9090 / Origin: US
3. Gloves / 4203.29.1000 / Origin: CN·IN
Inquiries:
1) Do we need to proceed with customs declarations separately for each item?
2) When proceeding by item, what are the methods and required documents to apply the lowest tax rate? (The supplier is in Germany)
3) Regarding item No. 1 (EU), the supplier says they cannot include the FTA declaration text on the invoice. Is this because there are non-EU origin items (items No. 2 and 3) included?
Answer 1
- 0✓1. If shipped under the same B/L, you can proceed with a single import declaration for each item. 2. If item No. 1 (refractory brick) is of EU origin and the German exporter is an Approved Exporter, the Korea-EU FTA preferential tariff rate of 0% can be applied; items No. 2 and 3 will be subject to customs duties of 6.5% and 13%, respectively. 3. If goods of both regional and non-regional origin are mixed on a single invoice, and the exporter is an Approved Exporter, the origin of each item must be clearly distinguished, the origin declaration statement must be included on the invoice, and an FTA Origin Declaration can then be prepared.Machine translated
Write an answer
0
Comments 0