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Legal service for preventing e-cigarette from forfeiture by the UK Customs

一、不實申報行為

1 Untrue declaration

不實申報行為是指在海關進口申報時，向海關人員提供、暗示傳達不真實的報關信息，或在海關問詢時回復不真實的報關信息。

英國海關和消費稅管理法（Customs and Excise Management Act 1979，以下簡稱為“CEMA”）中明確規定，無論故意為之或者疏忽大意，任何人向海關官員作出聲明或回答時，該聲明或回答的內容是為任何指定事項的任何目的而制作或作出的，內容并不屬實，他即屬違反CEMA第167條，可被拘留；任何有關的貨品將被沒收。

如海關人員排查發現某次申報信息不實，在尚未最終認定是否屬于不實申報前，英國海關往往會暫扣貨物。而在暫扣貨物期間，海關人員將作進一步調查，其中包括向申報人發函要求回答相關問題。

申報人在收到此類海關函件時，應該高度謹慎地回函。因為這份回函很可能會決定了次申報會否被認定為不實申報。如被認定為不實申報，英國海關將有權沒收、銷毀相關貨物。（嚴重情況下還可能對申報主體采取罰款、甚至監禁的措施）

According to section 167(1) of Customs and Excise Management Act 1979, if any person either knowingly or recklessly makes any declaration or makes any answer statement to any question from an officer being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence against the section and may be detained; and any goods in relation shall be liable to forfeiture.

If the UK Customs (“the Customs”) suspects the declaration may be untrue, the Customs probably tends to seize the goods. After the seizure, the officer would further investigate the declaration, even the relative previous declaration.

Also, the officer may send a question list, mostly about the abnormal information. We suggest the declarer shall highly prudently answer these questions, because any failure to explain the abnormal information may cause eventually forfeiture or destroy the goods (or even charge and imprisonment in severe circumstances).

二、 嚴查EORI、VAT及申報價值過低行為2 Rigorous investigation on EORI, VAT and low declaration value自從英國脫歐以來，英國海關持續嚴查不實申報行為，尤其是對EORI（Economic operators registration and identification）及VAT（Value-added Tax）信息的真實性以及申報價值數據作嚴格審查。

自2009年7月1日起，歐盟要求成員國應使用EORI系統，未作EORI登記的公司不得從非歐盟國家進口貨物。[1] 雖然英國已脫歐，但該系統仍然沿用至今。[2]而VAT則是商事主體在英國本地倉儲、貨運所必須完成的增值稅登記。[3]

經近期相關媒體報道，不少中國出口商公司的貨物因申報的EORI信息有誤而被英國海關扣留。且經英國海關通知后，不少申報主體仍未在期限內作出有效解釋，相關貨物最終被英國海關沒收，出口商公司承擔巨額損失。

Since the UK left the European Union, the Customs has rigorously investigated untrue declaration, especially on EORI, VAT and low declaration value.

Started from 1 July 2009, there has been a requirement within the EU for persons who are involved in activities covered by the customs legislation to register with the customs authorities. [1] And the UK continues to use EORI for the customs declaration after Brexit.[2] And any company shall register VAT before warehousing or freight.[3]

As recently reported, quiet a lot Chinese exporters were informed that their goods had been seized by the Customs, because of the wrong declaration about EORI. And most of the exporters failed to present a reasonable explanation before the deadline, then the goods were eventually forfeited, causing great loss to the exporters.

三、合理回函及時止損

3 Reasonable reply would stop loss

疫情期間，境內公司向英國出口電子煙產品，希望在英國市場推廣產品。但是經報關后，英國海關發現申報文件多處異常，涉嫌申報價值不實、收貨主體未作EORI及VAT登記等問題，并發函要求境內公司及時回復相關問題。

針對上述函件，境內公司向英國海關提供購貨憑證，用以證明申報價格的合理性。因上述購貨憑證中的價值比該公司以往提供的同款產品價格更低，且境內公司未就價格變動情況做解釋，英國海關不予采信。英國海關不予接受該解釋，且如果境內公司未能做進一步解釋，將沒收、銷毀該批貨物。

考慮到該批貨物價值頗高，如回復不當，境內公司將遭受巨額損失。為避免沒收、銷毀貨物，境內公司向中銀律所尋求法律服務。鄭明偉律師團隊結合案件情況，對境內公司擬作出的回復逐一調整，并最終成功獲得批準退回貨物至中國，以下是針對相關問題的應對措施：

During the epidemic, our client (Chinese company) exported a load of e-cigarette to London for the following promotion. However, the Customs figured several suspected problems in the declaration, including inaccurate declaration of value, the recipient without EORI and VAT. The Customs required our client to explain the above problems.

Our client provided the invoices with corresponding price to prove that the declaration value was true. But the Customs told that the explanation was unacceptable, because the value was not only low  but even lower than the value provided in our client’s previous declaration for the same product. Therefore, our client was given another (maybe the last) chance to reasonably explain.If our client failed to explain, the Customs would decide to forfeiture or destroy the goods.

Considering the great potential loss, our client came to Zhong Yin Law Firm for legal service and appoint Mingwei Zheng as his attorney. Mingwei Zheng revised the draft explanation based on facts and successfully persuaded the Customs to return the goods. The goods were finally “rescued” from forfeiture or being destroyed. Hereunder are the main thoughts of the persuasion:

1、 申報價格過低及發票信息異常

英國海關提出，進口貨物（電子煙產品）申報價格低于3美元，且與該類產品在英國市場價格不符，且與以往的報關價格不符，涉嫌申報價格過低的問題。

針對價格問題，我方認為英國海關應從以往申報信息以及實際購買憑證綜合考察申報價格的合理性。我方在各知名交易平臺搜集類似產品的售價數據。數據顯示低于3美元的價格在中國境內屬于合理價格范圍，而且最低價格甚至低于1美元。我方提供相關截圖作為附件，用以證明已如實申報貨物價格，該情況并不屬于申報價格過低。

a. inaccurate declaration of value

The Customs mentioned the declaration value was lower than the market price in the UK and also the previous declaration value provided by our client. Our client was suspected of inaccurate declaration of value.

As for the above problem, we advised the Customs shall collectively consider the previous declaration data and the actual invoices. So we collected the value data from several well-known online trading platforms in China. These data showed that the declaration value was within the reasonable range, which was indeed lower than 3 USD at that time. Some of same product were even sold for 1 USD. Therefore, we provided with captures and sheets, to prove that our client declared the true value.

2、 收貨主體并未登記EORI及VAT

境內公司此前在英國設立了一家公司，并本案申報文件中列明了該英國公司作為收貨人。但經海關人員排查，該公司尚未登記EORI及VAT。

本案中，英國海關則提出，該英國公司將如何在未登記EORI及VAT的情況下，在英國收取、倉儲、銷售貨物呢？

事實上，在海關申報之前境內公司已經尋找了中介公司協助登記EORI及VAT，但因為疫情申請流程需花費更多的時間，導致仍未完成登記。我方協助境內公司搜集有關委托中介結構、申請EORI及VAT的文件，以及向英國海關提供導致申請流程遲延的相關疫情政策。

其次，我方向英國海關澄清，該批貨物并非直接用作銷售，而系用作促銷使用，即制作成圣誕禮盒寄送給代理商、作為展示產品在當地展會推廣促銷。我方同步提供促銷材料，闡明境內公司及收貨主體并非意圖惡意逃稅，請求海關給予寬限期以完成EORI及VAT登記，或者準予退還該批貨物。

b. the recipient

Our client had established a Britain company, which was listed in the declaration document as recipient. Then, the Customs found out that this company was not registered in the system of EORI and VAT.

In this case, the Customs questioned, how would the Britain company receive, warehouse and sell the goods without the registration of EORI and VAT?

In fact, our client did entrust an agency to register both EORI and VAT before declaration, but the registration process cost more time due to the epidemic. So we helped our client to collect the documents about entrusting the agency and the registration, and also we provided the epidemic policy influencing the registration process.

Moreover, we explained that the goods were imported for the promotion of Christmas and exhibition, and mostly used as the gift to local sales agency. Given that our client and the Britain company never attempted to evade the tax, we tried to persuade the Customs for extension of declaration process or return the goods.

四、總結

4 Review

本案中，中銀律師搜集了大量售價材料以及疫情政策文件，以合理的售價/成本、非惡意逃稅等角度向客戶提出意見，并協助客戶逐一回復英國海關提出的問題。最終，英國海關同意退回貨物，成功避免沒收/銷毀貨物。

英國海關近年來加強對低申報行為或不實申報行為的審查，針對可疑申報將要求申報主體配合詢問、調查。如申報主體無法作出合理解釋或無法排除異常報關信息的，英國海關采取沒收、銷毀貨物的可能性較高。為避免造成此類損失，申報主體應如實申報、按時完成報關手續，如遇海關問詢、發函，則應及時向專業人士咨詢并處理解決。

Zhong Yin Law Firm searched great number of value data and epidemic policy and helped our client to reply every question of the Customs, from the perspective of reasonable value and bona fide importation.

Recent years, the Customs has been strictly investigating and punishing the inaccurate declaration of value and the untrue declaration. If the suspected declarer could not explain reasonably, the goods are probably liable to forfeiture and destroy. To avoid such loss, declaring the information truthfully and timely is significant. If the Customs requires to answer the investigation question, the company are recommended to consult with us, and we would give our best advice to solve the problem.

參考文件

Reference

1 (EC) No 312/2009

2 THE CUSTOMS (ECONOMIC OPERATORS REGISTRATION AND IDENTIFICATION) (AMENDMENT) (EU EXIT) REGULATIONS 2019

3 Value Added Tax Act 1994