Introduction: Customs Clearance – The “Invisible Battlefield” of Cross-border E-commerce
In the complex landscape of China-US trade, customs clearance has become a key factor determining the success or failure of cross-border e-commerce. For many cross-border sellers, “US Double Clearance and Tax Included” is a convenient customs clearance model that has attracted much attention due to its one-stop service and all-inclusive cost features. However, “US Double Clearance and Tax Included” also comes with huge compliance risks, which may bring serious legal and economic losses to sellers.
The Cruciality of Customs Clearance in the Context of China-US Trade
With the continuous development of Sino-US trade, the scale of cross-border e-commerce is also expanding. However, the supervision of US Customs is also continuously strengthening, and the complexity and strictness of customs clearance are also increasing. For cross-border sellers, the smoothness of customs clearance is directly related to the timely delivery of goods and the operating costs of enterprises. If there are problems in the customs clearance process, it will not only cause delays in goods, but also may face high fines and the risk of goods being seized.
Preliminary Comparison of Two Mainstream Models: “US Double Clearance and Tax Included” vs Normal Customs Clearance
In the customs clearance models of cross-border e-commerce, there are two main mainstream models: “US Double Clearance and Tax Included” and normal customs clearance. “US Double Clearance and Tax Included” means that the freight forwarder is responsible for customs declaration at the port of departure and customs clearance at the port of destination, and bears all tariffs, value-added taxes and other fees. Normal customs clearance means that the importer handles the customs declaration, tax payment, inspection, release and other procedures of the goods by himself or entrusts an agent.
The advantage of “US Double Clearance and Tax Included” is that it is highly convenient to operate. The freight forwarder handles all customs clearance procedures, and the seller does not need to participate too much. However, “US Double Clearance and Tax Included” also has high compliance risks, such as underreporting the value of goods, misreporting the category of goods, etc., which may lead to sellers being pursued and punished by the customs. The advantage of normal customs clearance is that it has high compliance. Sellers can independently control the customs clearance process and ensure that all declaration information is true and accurate. However, normal customs clearance is highly complex to operate, requiring sellers to have certain customs clearance knowledge and experience.
The Core of This Article: Helping Readers Find a Balance Between Convenience and Compliance
This article will deeply analyze the concept, model, advantages and risks of “US Double Clearance and Tax Included”, and conduct a comprehensive comparison with the normal customs clearance model. Through reading this article, readers will be able to better understand the essence and characteristics of “US Double Clearance and Tax Included”, so as to find a balance between convenience and compliance and make wise customs clearance decisions.
Basic Concept Analysis
1. What is “US Double Clearance and Tax Included” (Detailed Explanation of DDP/DDU Clauses)
The Meaning of “Double Clearance” (Customs Declaration at the Port of Departure + Customs Clearance at the Port of Destination)
“Double Clearance” means that the freight forwarder is responsible for customs declaration at the port of departure and customs clearance at the port of destination. Customs declaration at the port of departure means that before the goods leave China, the freight forwarder needs to declare the relevant information of the goods to the Chinese customs, including the name, quantity, value, origin of the goods, etc. Customs clearance at the port of destination means that after the goods arrive in the United States, the freight forwarder needs to declare the relevant information of the goods to the US customs and pay the corresponding tariffs, value-added taxes and other fees.
The Specific Scope of “Tax Included” (One-stop Package of Tariffs, Value-added Taxes, etc.)
“Tax Included” means that the freight forwarder bears all tariffs, value-added taxes and other fees. Specifically, the freight forwarder needs to pay the import tariffs, value-added taxes, consumption taxes and other fees of the goods to the US customs, and bear other possible fees, such as inspection fees, storage fees, etc.
Common Service Models: Full Package by Freight Forwarder, Integrated Service by Logistics Company
Common service models of “US Double Clearance and Tax Included” mainly include two types: full package by freight forwarder and integrated service by logistics company. Full package by freight forwarder means that the freight forwarder is responsible for all services such as customs declaration at the port of departure, customs clearance at the port of destination and tax included. Integrated service by logistics company means that the logistics company provides integrated services from cargo transportation to customs clearance, including cargo transportation, storage, customs declaration, customs clearance, etc.
2. What is Normal Customs Clearance (Independent Customs Clearance Model)
Traditional Customs Clearance Process: Customs Declaration, Tax Payment, Inspection, Release
The traditional customs clearance process of normal customs clearance mainly includes four links: customs declaration, tax payment, inspection and release. Customs declaration means that the importer or its agent declares the relevant information of the goods to the customs, including the name, quantity, value, origin of the goods, etc. Tax payment means that the importer or its agent pays the corresponding tariffs, value-added taxes and other fees to the customs. Inspection means that the customs inspects the goods to ensure that the declaration information of the goods is true and accurate. Release means that after the customs confirms that the declaration information of the goods is true and accurate and the corresponding fees have been paid, the goods are allowed to enter the US market.
Subject of Responsibility: Handled by the Importer Himself or Entrusted to an Agent
The subject of responsibility for normal customs clearance is the importer. The importer can handle the customs clearance procedures by himself or entrust an agent to handle them. No matter which method is adopted, the importer is responsible for the authenticity and accuracy of the customs clearance procedures.
Compliance Requirements: Complete Documents, Accurate Classification, Truthful Declaration
The compliance requirements for normal customs clearance mainly include three aspects: complete documents, accurate classification and truthful declaration. Complete documents mean that the importer needs to provide complete commercial invoices, packing lists, bills of lading, certificates of origin and other documents. Accurate classification means that the importer needs to accurately classify the goods to ensure that the declaration information of the goods is true and accurate. Truthful declaration means that the importer needs to truthfully declare the relevant information of the goods, and shall not underreport the value of the goods, misreport the category of the goods, etc.
Comprehensive Comparison of Six Dimensions: “US Double Clearance and Tax Included” vs Normal Customs Clearance
表格
复制
| Comparison Dimension | “US Double Clearance and Tax Included” | Normal Customs Clearance |
|---|---|---|
| Operational Convenience | One-stop service, handled by the freight forwarder in full | Need to entrust independently or in separate links, with high participation requirements |
| Cost Controllability | Fixed quotation in the early stage, hidden cost risks | Transparent itemized billing, but with many variables |
| Timeliness | Usually faster (pre-clearance through channels) | Depends on the accuracy of declaration and inspection situation |
| Compliance Risk | High risk (possible underreporting, misreporting) | Independent control, higher compliance |
| Responsibility Attribution | The freight forwarder bears the main responsibility (but the legal subject is still the importer) | The importer directly bears the responsibility |
| Applicable Scenarios | Small packages, e-commerce small items, sellers who are not familiar with customs clearance | Bulk goods, high-value goods, enterprises that attach importance to compliance |
Operational Convenience
“US Double Clearance and Tax Included” has high operational convenience. The freight forwarder handles all customs clearance procedures, and the seller does not need to participate too much. The seller only needs to hand over the goods to the freight forwarder, and the freight forwarder will be responsible for all services such as customs declaration at the port of departure, customs clearance at the port of destination and tax included. Normal customs clearance has low operational convenience. The seller needs to entrust an agent independently or in separate links to handle the customs clearance procedures, with high participation requirements. The seller needs to provide complete commercial invoices, packing lists, bills of lading, certificates of origin and other documents, and is responsible for the authenticity and accuracy of the customs clearance procedures.
Cost Controllability
“US Double Clearance and Tax Included” has high cost controllability. The quotation in the early stage is fixed, and the seller can know the total cost of customs clearance in advance. However, “US Double Clearance and Tax Included” also has hidden cost risks. The freight forwarder may charge some additional fees in the later stage, such as inspection fees, storage fees, etc. Normal customs clearance has low cost controllability. It adopts transparent itemized billing, but there are many variables. The seller needs to pay the corresponding tariffs, value-added taxes and other fees according to the actual situation of the goods, and the amount of fees depends on factors such as the value, category and origin of the goods.
Timeliness
“US Double Clearance and Tax Included” usually has high timeliness. The freight forwarder can speed up the customs clearance process through channel pre-clearance. The timeliness of normal customs clearance depends on the accuracy of declaration and inspection situation. If the seller’s declaration information is true and accurate and the goods are not inspected by the customs, the customs clearance speed will be relatively fast. If there are problems in the seller’s declaration information or the goods are inspected by the customs, the customs clearance speed will be relatively slow.
Compliance Risk
“US Double Clearance and Tax Included” has high compliance risks, such as underreporting the value of goods, misreporting the category of goods, etc., which may lead to sellers being pursued and punished by the customs. Normal customs clearance has low compliance risks. The seller can independently control the customs clearance process and ensure that all declaration information is true and accurate. The seller needs to provide complete commercial invoices, packing lists, bills of lading, certificates of origin and other documents, and is responsible for the authenticity and accuracy of the customs clearance procedures.
Responsibility Attribution
The responsibility attribution of “US Double Clearance and Tax Included” is mainly the freight forwarder, but the legal subject is still the importer. If the freight forwarder has problems in the customs clearance process, the importer still needs to bear the corresponding legal responsibility. The responsibility attribution of normal customs clearance is mainly the importer. The importer is responsible for the authenticity and accuracy of the customs clearance procedures. If the importer has problems in the customs clearance process, the importer needs to bear the corresponding legal responsibility.
Applicable Scenarios
“US Double Clearance and Tax Included” is suitable for small packages, e-commerce small items, and sellers who are not familiar with customs clearance. These sellers are usually not familiar with the customs clearance process, or do not have enough time and energy to handle the customs clearance procedures. Normal customs clearance is suitable for bulk goods, high-value goods, and enterprises that attach importance to compliance. These enterprises are usually familiar with the customs clearance process, or have enough time and energy to handle the customs clearance procedures.
In-depth Focus: Detailed Explanation of Compliance Risks of “US Double Clearance and Tax Included”
1. The Shadow of “Gray Customs Clearance”
Underreporting the Value of Goods: Saving Taxes in the Short Term, Facing Customs Pursuit and Punishment in the Long Term
Underreporting the value of goods means that the freight forwarder deliberately underreports the actual value of the goods when declaring the value of the goods in order to save taxes. In the short term, underreporting the value of goods can save some tariffs, value-added taxes and other fees, but in the long term, sellers may face customs pursuit and punishment. US Customs (CBP) will review the declared value of the goods. If it is found that the declared value is lower than the actual value of the goods, the customs will require the seller to pay the corresponding tariffs, value-added taxes and other fees, and may impose fines on the seller.
Misreporting the Category of Goods: Declaring High-tax Rate Goods as Low-tax Rate Categories
Misreporting the category of goods means that the freight forwarder deliberately declares high-tax rate goods as low-tax rate categories when declaring the category of the goods in order to save taxes. In the short term, misreporting the category of goods can save some tariffs, value-added taxes and other fees, but in the long term, sellers may face customs pursuit and punishment. US Customs (CBP) will review the declared category of the goods. If it is found that the declared category is inconsistent with the actual category of the goods, the customs will require the seller to pay the corresponding tariffs, value-added taxes and other fees, and may impose fines on the seller.
Inspection Methods of US Customs (CBP) and the Trend of Strict Crackdown in Recent Years
The inspection methods of US Customs (CBP) mainly include risk assessment, data analysis, on-site inspection, etc. In recent years, the trend of US Customs (CBP) to strictly crack down on “gray customs clearance” models such as “US Double Clearance and Tax Included” has become more and more obvious. US Customs (CBP) has increased the crackdown on illegal acts such as underreporting the value of goods and misreporting the category of goods, and has imposed high fines on illegal enterprises.
2. Legal Risks Cannot Be Ignored
The Importer is Still the Legal Subject: Even if the Freight Forwarder Promises “Tax Included”, the Legal Risks Still Lie with the Importer
Even if the freight forwarder promises “Tax Included”, the importer is still the legal subject and needs to bear the corresponding legal responsibility. If the freight forwarder has problems in the customs clearance process, the importer still needs to bear the corresponding legal responsibility. For example, if the freight forwarder underreports the value of goods, misreports the category of goods, etc., the importer may face customs pursuit and punishment.
Case Sharing: The Lesson of an E-commerce Company Being Fined by CBP and Having Goods Seized Due to “US Double Clearance and Tax Included”
An e-commerce company chose the “US Double Clearance and Tax Included” customs clearance model when exporting goods to the United States. The freight forwarder deliberately underreported the actual value of the goods when declaring the value of the goods in order to save taxes. When US Customs (CBP) reviewed the declared value of the goods, it found that the declared value was lower than the actual value of the goods. Therefore, it required the e-commerce company to pay the corresponding tariffs, value-added taxes and other fees, and imposed a high fine on the e-commerce company. At the same time, US Customs (CBP) also seized the goods of the e-commerce company, causing huge economic losses to the e-commerce company.
3. Hidden Risks in the Supply Chain
Freight Forwarder Collapse: Irregular Freight Forwarders Go Bankrupt, Resulting in Loss of Goods and Funds
Some irregular freight forwarders may go bankrupt due to poor management, resulting in loss of goods and funds for sellers. When choosing a freight forwarder, sellers need to choose a formal and reputable freight forwarder to avoid the risk of freight forwarder collapse.
Failure to Obtain Formal Customs Clearance Documents: Affecting Subsequent Sales and Tax Deduction
If sellers choose the “US Double Clearance and Tax Included” customs clearance model, they may not be able to obtain formal customs clearance documents, such as import declaration forms, tax payment vouchers, etc. These formal customs clearance documents are very important for the subsequent sales and tax deduction of sellers. If sellers cannot obtain formal customs clearance documents, it may affect their subsequent sales and tax deduction.
Challenges and Advantages of Normal Customs Clearance
1. Analysis of Operational Complexity
Required Document List: Commercial Invoice, Packing List, Bill of Lading, Certificate of Origin, etc.
Normal customs clearance requires providing complete commercial invoices, packing lists, bills of lading, certificates of origin and other documents. Commercial invoice is the invoice issued by the seller to the buyer, which is used to prove the value and transaction situation of the goods. Packing list is the cargo list provided by the seller, which is used to prove the quantity, specification, weight and other information of the goods. Bill of lading is the cargo transportation document issued by the carrier to the seller, which is used to prove the transportation situation of the goods. Certificate of origin is the document proving the origin of the goods provided by the seller, which is used to prove the origin of the goods.
Tariff Calculation: HS Code Classification, Tariff Rate Query, Utilization of Trade Agreements
Normal customs clearance requires classifying the goods according to HS codes and querying the corresponding tariff rates. HS code is the customs code, which is used to classify and count the goods. Tariff rate is the tariff rate imposed by the customs on the goods. Sellers can use trade agreements to reduce tariff rates, such as the Sino-US Trade Agreement, the North American Free Trade Agreement, etc.
2. Long-term Advantages
Establishing a Good Customs Record (Foundation for AEO Certification)
Normal customs clearance can help sellers establish a good customs record, laying a foundation for sellers to apply for AEO certification. AEO certification refers to the Advanced Certified Enterprise of Customs, which is a credit certification of the customs for enterprises. Enterprises that obtain AEO certification can enjoy the convenience measures of the customs, such as fast customs clearance, reduced inspection rate, etc.
Obtaining Formal Tax Payment Vouchers, Beneficial to the Financial and Tax Health of Enterprises
Normal customs clearance can help sellers obtain formal tax payment vouchers, such as import declaration forms, tax payment vouchers, etc. These formal tax payment vouchers are very important for the financial and tax health of enterprises. Sellers can use these formal tax payment vouchers for tax deduction, reducing the tax burden of enterprises.
Being More Confident in Responding to Inspections, Avoiding Long-term Seizure of Goods
Normal customs clearance can help sellers be more confident in responding to inspections and avoid long-term seizure of goods. Sellers can provide complete commercial invoices, packing lists, bills of lading, certificates of origin and other documents, and are responsible for the authenticity and accuracy of the customs clearance procedures. If the seller’s declaration information is true and accurate and the goods are not inspected by the customs, the customs clearance speed will be relatively fast. If there are problems in the seller’s declaration information or the goods are inspected by the customs, the seller can provide relevant supporting materials to prove the authenticity and legality of the goods.
How to Make Wise Choices Based on Your Own Situation?
1. Scenarios Where “US Double Clearance and Tax Included” May Be Applicable
Low-value, Small-batch Trial Orders
If the value of the goods is low, the batch is small, and it is only a trial order, sellers can choose the “US Double Clearance and Tax Included” customs clearance model. This customs clearance model can help sellers save time and energy, and quickly deliver the goods to the US market.
New Sellers with Zero Experience in US Customs Clearance
If sellers are new sellers with zero experience in US customs clearance, they can choose the “US Double Clearance and Tax Included” customs clearance model. This customs clearance model can help sellers avoid problems such as customs clearance delays and fines due to unfamiliarity with the customs clearance process.
Single Category of Goods, Clear Tax Rate and High Reputation of Freight Forwarder
If the category of the goods is single, the tax rate is clear, and the reputation of the freight forwarder is high, sellers can choose the “US Double Clearance and Tax Included” customs clearance model. This customs clearance model can help sellers save time and energy, and quickly deliver the goods to the US market.
2. Situations Where Normal Customs Clearance is Strongly Recommended
High-value Goods (Single Batch Value Exceeds $800)
If the value of the goods is high and the single batch value exceeds $800, it is strongly recommended to choose the normal customs clearance model. This customs clearance model can help sellers reduce compliance risks and ensure the smooth customs clearance of goods.
Long-term Stable Operation, Pursuing Brand Development
If sellers hope to operate stably for a long time and pursue brand development, it is strongly recommended to choose the normal customs clearance model. This customs clearance model can help sellers establish a good customs record, laying a foundation for sellers to apply for AEO certification, so as to enjoy the convenience measures of the customs.
Goods Involved in Special Supervision Such as FDA, FCC, DOT, etc.
If the goods are involved in special supervision such as FDA, FCC, DOT, etc., it is strongly recommended to choose the normal customs clearance model. This customs clearance model can help sellers ensure that the goods comply with the relevant laws and regulations of the United States, avoiding problems such as customs clearance delays and fines due to non-compliance of the goods.
3. Mixed Strategies and Decision-making Points
Use “US Double Clearance and Tax Included” for Small Pieces of Bulk Goods, and Independent Customs Clearance for Large Quantity of Genuine Goods
Sellers can choose mixed strategies according to the actual situation of the goods. For small pieces of bulk goods, they can choose the “US Double Clearance and Tax Included” customs clearance model to save time and energy. For large quantity of genuine goods, they can choose the normal customs clearance model to reduce compliance risks.
Self-check List of Core Decision-making Points: Cargo Value, Category, Company Development Stage, Long-term Compliance Goals
When choosing a customs clearance model, sellers need to consider core decision-making points such as cargo value, category, company development stage, long-term compliance goals, etc. Cargo value refers to the value of the goods, category refers to the category of the goods, company development stage refers to the development stage of the company, and long-term compliance goals refer to the long-term compliance goals of the company. Sellers need to choose the most suitable customs clearance model according to these core decision-making points.
Conclusion: Finding a Dynamic Balance Between Convenience and Compliance
There is No Absolutely “Best” Model, Only the “Most Suitable” Choice for the Current Stage of Development
In the customs clearance models of cross-border e-commerce, there is no absolutely “best” model, only the “most suitable” choice for the current stage of development. Sellers need to choose the most suitable customs clearance model according to their own actual situation. If the value of the goods is low, the batch is small, and it is only a trial order, sellers can choose the “US Double Clearance and Tax Included” customs clearance model. If the value of the goods is high, the batch is large, and sellers hope to operate stably for a long time and pursue brand development, it is strongly recommended to choose the normal customs clearance model.
Core Warning: The “Convenience” of “US Double Clearance and Tax Included” May Come at the Cost of Sacrificing “Controllability” and “Sustainability”
The “convenience” of “US Double Clearance and Tax Included” may come at the cost of sacrificing “controllability” and “sustainability”. When choosing the “US Double Clearance and Tax Included” customs clearance model, sellers need to consider it carefully. If sellers choose the “US Double Clearance and Tax Included” customs clearance model, they may face high compliance risks, such as underreporting the value of goods, misreporting the category of goods, etc., which may lead to sellers being pursued and punished by the customs.
Final Suggestion: Start from Understanding the Rules, Treat Customs Clearance as a Strategic Capability Rather Than a Pure Cost, and Gradually Establish Independent Control to Lay a Foundation for Stable Operation
Sellers need to start from understanding the rules, treat customs clearance as a strategic capability rather than a pure cost, and gradually establish independent control to lay a foundation for stable operation. Sellers need to understand the relevant laws and regulations and customs clearance processes of US Customs, choose a formal and reputable freight forwarder, and be responsible for the authenticity and accuracy of the customs clearance procedures. Sellers also need to establish a good customs record, laying a foundation for applying for AEO certification, so as to enjoy the convenience measures of the customs.