Attention, foreign trade professionals! Don't overlook this "environmental bill" payment.

As a seasoned veteran with 20 years of experience in the foreign trade industry, I've seen too many companies suffer due to a lack of understanding...Waste Electrical and Electronic Equipment Recycling FundAnd step into pitfalls. Today, we'll break down this easily overlooked "environmental bill" in the most straightforward language.

I. What is the Waste Electrical and Electronic Equipment Recycling Fund?

Simply put, this is a special fund established by the government for environmental protection, akin to the "electronic product pension" we contribute to:

• Legal basis：State Council's 'Regulations on the Recycling and Disposal of Waste Electrical and Electronic Products'
• Levy targets：Consignees or agents of imported electrical and electronic products
• Implementation date：Effective from July 1, 2012
• Minimum threshold：Minimum threshold of 50 RMB per shipment

II. Which products require payment?

Not all imported electronic products require payment! Remember theseSpecial circumstances:

• Tax exemption scenarios：Processing trade, temporary import/export, repair items, etc.
• Subsequent supplementary payment：The above-mentioned goods require supplementary payment when converted to domestic sales
• Special zones：No levy upon entry into bonded zones and other special customs supervision areas, but imposed when sold upon exit
• Personal items：Inbound postal items and passenger baggage exempt from payment

III. Practical guide: Detailed explanation of two payment methods

1. Electronic payment (recommended)

Currently, 90% of enterprises opt for this method, which is as convenient as "online shopping":

• Currently 90% of enterprises choose this method, which is as convenient as online shopping:: China International Trade Single Window or "Internet + Customs"
• Operation processProcess: Sign contract → Check tax bill → Send payment instruction
• Time requirementsPayment must be completed within 10 days of electronic tax bill generation
• Automatic releaseAutomatic release upon successful payment

2. Counter payment

Traditional methods are suitable for special circumstances:

• Collect paper payment receipts from customs
• Process transfers through bank counters
• Return the receipt to customs for verification

IV. Expert advice from foreign trade veterans to avoid pitfalls

Based on years of experience, we summarize theseCommon pitfalls:

• Incorrect commodity classificationBe sure to verify customs commodity codes
• Payment timeoutOverdue electronic payments will be converted to counter payments
• Certificate managementProperly preserve electronic payment receipts (for at least 3 years)
• Special tradeFor processing trade goods sold domestically, don't forget to pay the outstanding taxes

V. Latest policy updates

These changes in 2023 require attention:

• Comprehensive rollout of new-generation electronic payment system
• Adjustments to some product levy standards (e.g., reduced tax rates for monitors)
• Customs intensifies verification of declaration authenticity

Remember, compliant fund payment is not only a legal obligation but also reflects corporate social responsibility. For difficult questions, you can always call Customs 12360 hotline for consultation. We hope this guide helps our foreign trade colleagues avoid detours!