"관세 납부" 관련 표현

< When discussing the specific tariff rate for a product >

-  The import duty for this product is set at X%, so for a shipment valued at $Y, the customs duty would be $Z.
-  The applicable tariff rate for this product, as per the Harmonized System code, is X% of the customs value.

-  The applicable tariff for your imported goods, as identified by the HS Code, is X% of the declared value.

-  The tariff rate for this particular product is X%. So, based on the customs value of your goods, you'll owe $Y in customs duties. Including the value-added tax (VAT) and other potential fees, the total tax sum you're expected to pay is $Z.

- As per our current tariff schedule, this product falls under the X% duty rate. That means, for your shipment, the customs duty would be $Y. However, accounting for value-added tax and other customs fees, the total tax payable would come to about $Z.

- The specific tariff rate for your product is X%, which, based on your declared customs value, amounts to an import duty of $Y. Once we add the value-added tax and any additional fees, your total tax obligation will be approximately $Z.

 

< When explaining the need to pay taxes for legal importation >
- In order to legally import this product, it's necessary to pay all corresponding duties and taxes as dictated by customs law.
- You'll need to fulfill your tax obligations to successfully import this product. This includes paying any customs duties, value-added taxes (VAT), and other fees as required by our customs law.
- After the declaration is accepted, the importer is required to make tax payments, including customs duties.

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< Deferred duty payment >

- To clear customs, you need to pay the duties on your goods.

 

- What is deferred duty payment?
It is a mechanism for delinking duty payment and Customs clearance. It is based on the principle ‘Clear first-Pay later’. The aim is to have a seamless wharf-to-warehouse transit in order to facilitate just-in-time manufacturing.

 

- Deferred duty/tax payment refers to the payment of duties and taxes for goods declared over a specified period, e.g. 14 days, after the release of the goods, in one amount by bank transfer or other non-cash payment method, to the Customs bank account or by withdrawal by Customs from the trader's Customs account.

 

- Post-Clearance Payment: The owner of goods is required to pay taxes within 15 days from the date of declaration acceptance.

 

- The owner of goods should provide the customs with security for tax payments or pay taxes in advance to have the goods delivered. 

 

- The customs authority may have specific eligibility criteria that you need to meet to defer tax payments. This could involve demonstrating a certain volume of imports, proving your good standing with the customs authority, or showing that you have a good financial track record.

 

- In many cases, you might need to provide a guarantee or surety, like a bond, that could be used to pay the duties and taxes if you fail to make the deferred payments.

 

- The term "post-clearance payment" is not universally used, but it does describe the concept of deferring payment until after goods have cleared customs. This is similar to the concept of deferred duty or tax payment. The specific terms and programs, however, can vary significantly depending on the country.
"Post-clearance payment" generally means that the customs authorities allow the importer to clear their goods through customs before the payment of duties and taxes, with the understanding that these fees will be paid after a certain period. 
The goal of such programs is often to facilitate trade, reduce congestion at ports, and improve cash flow for businesses. However, importers generally need to meet certain eligibility criteria, which might include things like a proven track record of compliance with customs regulations, a certain volume of trade, or the ability to provide a financial guarantee.
Again, the specific rules and eligibility criteria can vary widely, so it's crucial to check with the customs authority in the country where the goods are being imported.

 

- When the goods arrive at the border, customs officials assess the duties owed based on the declared value of the goods, their classification under the Harmonized System (HS), and any applicable trade agreements or duty relief programs. Once the duties have been assessed, they must be paid before the goods can clear customs. This payment is often referred to as "paying due duties."
If an importer is allowed to defer payment, they might not have to pay the duties immediately upon import, but they would still be required to pay them by a specified later date. Until the duties are paid, they would be considered "due" or owed.