With theChina-Europe Railway Expressoperation, import enterprises have new opportunities in tax planning. Understanding and making good use of the customs deduction policy for the domestic railway transportation and related fees of imported goods is crucial for reducing customs clearance costs. This article aims to introduce in detail the China - Europe Railway Express and the customs deduction policy for the tax assessment of imported goods, to help enterprises better understand and utilize this policy.

The China - Europe Railway Express is an international railway combined transport train organized by China State Railway Group Co., Ltd., following fixed train numbers, routes, schedules and full - journey operation timings. It operates between China and Europe and countries along the Belt and Road, mainly carrying containers and other goods.

To further reduce the customs clearance costs of enterprises, the General Administration of Customs promotes the Deduction of Domestic Freight for Return Transport Goods of the China - Europe Railway Express policy nationwide. This policy stipulates that when assessing taxes on imported goods, the domestic railway transportation and related fees that meet the deduction conditions are not included in the dutiable value.

The so - called domestic railway transportation and related fees refer to the transportation and related fees generated by the continued transportation of imported goods on the return journey of the China - Europe Railway Express by rail after they are unloaded at the place of entry in China.

The place of entry in China refers to the place where the imported goods first leave the international means of transport carrying the imported goods after it enters the customs territory of China. In the return transportation of the China - Europe Railway Express, it is mainly manifested as the domestic rail - changing behavior.

Enterprises can apply the freight deduction policy under the following circumstances:

(a) The domestic railway transportation and related fees are separately listed;
(b) The taxpayer can allocate them according to objective and quantifiable standards and provide corresponding evidence.

Enterprises need to provide the following materials to enjoy the freight deduction policy:

Freight invoices and other documentary materials clearly listing the freight details.
Objective and quantifiable deduction standards and evidence, including the current freight rates of each section of the China - Europe Railway, the proportion of transportation and related costs before and after unloading, the proportion of transportation distances, etc.

For imported goods that do not include transportation and related fees (such as FOB, EXW transaction methods), the taxpayer fills in the transportation and related fees before unloading at the place of entry in China in the Freight column of the customs declaration form.
For imported goods that already include transportation and related fees (such as CIF, C&F transaction methods), the taxpayer fills in the domestic railway transportation and related fees already included in the declared price in the Miscellaneous Fees column of the customs declaration form in a negative value.

When enterprises use the China - Europe Railway Express for the transportation of imported goods, by correctly understanding and applying the customs deduction policy for the tax assessment of imported goods, they can effectively reduce customs clearance costs. This not only involves an accurate understanding of the policy, but also the preparation of necessary materials and the correct filling of the customs declaration form. Enterprises should make full use of this policy to optimize tax planning and thus gain a greater competitive advantage in international trade.