Wood industry
Currently, large-scale furniture and other wood product processing and production plants in China are basically involved in wood import.
Reason: The state encourages the import of timber, which is reflected in the zero-tariff import of timber. If the importer is qualified as a general taxpayer, the customs value-added tax invoice can also be deducted.
Log: VAT 13%
Board, wood square: VAT 17%
The classification of timber types in the declaration and what documents are required
Declaration category:
1. Ordinary wood (there is no F for regulatory conditions)
2. Non-endangered timber (the regulatory conditions have F, and the non-endangered certificate is required)
3. Endangered timber (the regulatory conditions are F, the endangerment certificate is required)
Information required for customs declaration of imported timber
1. Ordinary wood: certificate of origin, phytosanitary certificate, fumigation certificate, trade contract, packing list, commercial invoice;
2. Non-endangered timber: On the basis of ordinary timber, a non-endangered certificate is required in China.
3. Endangered wood: In addition to ordinary wood, a CITES certificate (export permit/cutting certificate) must be provided abroad, and an endangered certificate must be applied for in China.
Process and time of timber import
Basic process of timber import:
1, delivery to port
2, change order
3, inspection application
4、Customs declaration
5, tax payment
6. Fumigation (logs basically need to be fumigated, and boards are not necessarily)
7、Goods release