According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025,agency export tax rebate needs to meet three conditions simultaneously: Can the company handle the import of red wine?

RegularThe agency company is fully capable of providing wine import and export services.According to the "Regulations on the Administration of Import and Export Declaration of Goods by the Customs of the People’s Republic of China",red wine is classified as HS code 22042100 (fresh grape-made wine packed in containers of 2 liters or less),which belongs to the category of alcoholic beverages in the food category.Professional agency companies can provide the following core services:

• Auditofoverseassuppliers’qualificationsandsigningoftradecontracts
• OverseasPre-reviewofdocumentssuchasbooksandhealthcertificates
• Designoftheentirelogisticssolution(includingtemperature-controlledcontainertransportation)
• ChinaCustomsDeclarationandInspectionandQuarantineRegistration
• Chinesebacklabelregistrationandaffixingservices

II.What special documents are required for importing wine?

Unlike ordinary goods,the import of red wine requires additional submission of documents.5 categories of statutory documents:

• Foreignofficialhealthcertificates(issuedbyinstitutionsthathavebeenregisteredwiththeGeneralAdministrationofCustomsofChina)
• Thefillingdatecertificateissuedbytheoriginalmanufacturer
• Winecompositionanalysisreport(alcoholconcentration,sulfurdioxidecontent,etc.)
• ExportCountryCertificateofOrigin(suchasthecertificationdocumentfortheAOCproductionareainFrance)
• ImportedFoodChineseLabelRegistrationCertificate(mustbeprocessed30workingdaysinadvance)

III.How are the import tariffs and value-added taxes for red wine calculated?

The current comprehensive tax rate calculation formula is as follows:

• Tariffs=CIFprice×14%(Most-Favored-Nationtariffrate)
• Value-addedTax=(CIFPrice+CustomsDuty)×13%
• ConsumptionTax=(CIFprice+customsduties)/(1-10%)*10%

Example: For a batch of red wine with a CIF price of 100,000 yuan,the customs duty payable is 14,000 yuan,the value-added tax payable is (100,000 + 14,000) × 13% = 148,200 yuan,and the consumption tax payable is (11,400/9) × 10% = 12,660 yuan.The total tax payable is 41,480 yuan.

IV.What circumstances can lead to delays in the customs clearance of red wine?

According to the statistics of agency service cases in recent years,85% of customs clearance issues focus on the following stages:

• ThelabeldoesnotcomplywiththeGB7718standardforprepackagedfoodproducts.
  • Notlabeledwiththewarning"Excessivealcoholconsumptionisharmfultohealth"
  • Thealcoholconcentrationunitdoesnotusethe”vol”symbol.
• The information on the health certificate does not match the actual product.
  • Theissuancedateofthecertificateislaterthantheproductiondate.
  • Thedeclaredproductionareadoesnotmatchtheonespecifiedonthecertificate.
• The transportation temperature records are missing (the requirement is to maintain a temperature of 5-25°C throughout the process).

5.How to choose a reliable red wine?

It is recommended to focus on evaluating the agency company’sFour core competencies:

• Numberoffoodimportoperationcases(itisrecommendedtochooseserviceproviderswithanannualoperationvolumeofmorethan200containers)
• AEOCustomsCertificationQualification(EnsuringFastCustomsClearanceQualification)
• Overseasinspectioncapabilities(especiallythestaffstationedinmajorproductionregionssuchasFranceandItaly)
• Emergencyresponsemechanism(includingplanssuchasreturnshipmentinsuranceandrapiddistributionofgoodsstrandedinHongKongports)

A case of a well-known importer: In 2022,when importing Chilean red wine through a professional agency,the average customs clearance time was shortened from 22 days to 9 working days because the agency completed the pre-review of Chinese labels in advance,avoiding port demurrage fees of about 32,000 yuan.