In the global shipping industry, Chinese passenger and cargo ships may undergo repairs overseas and re-enter the country. In such cases, shipping companies need to understand how to declare taxes to customs, as well as the basis and procedures for customs declaration and tax payment. This article will provide a detailed analysis of this topic.

Overseas repairs of Chinese passenger and cargo ships refers to the repair of Chinese passenger and cargo ships outside the customs territory and their subsequent re-entry. According to the Regulations of the Peoples Republic of China on the Supervision of Inbound and Outbound Means of Transport and the Customs Tariff Regulations of the Peoples Republic of China, Chinese passenger and cargo ships must complete both the inbound and outbound declaration procedures for means of transport and the import and export declaration procedures for goods, including import tax payment.import and exportChinese passenger and cargo ships entering or leaving the Huangpu Customs port for repairs should complete the customs declaration and tax payment procedures with the customs office at the place of registration of the means of transport. The specific process includes outbound repair declaration, re-entry declaration, and overseas emergency repair declaration.

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During the declaration process, attention should be paid to the assessment of dutiable value, the handling of repair parts and spare parts, as well as issues related to overdue re-entry and the applicable exchange rates and tax rates.

The above content aims to assist ship transportation enterprises in understanding and following the correct customs declaration procedures during overseas repairs, avoiding potential issues. We hope this information provides valuable reference for your business.