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With the development of world economic integration and the rapid growth of international trade, the importance of international cargo transportation has become increasingly prominent. As one of the important ways of international freight transportation, international railway freight transportation is in a more important position in the process of China's reform and opening up. Especially in the economic exchanges with neighboring countries, international railway combined transport is an indispensable main mode of cargo transportation.
Railway transportation has the characteristics of high speed, not easy to be affected by climate, high safety and so on. It can transport goods to designated places regularly and accurately, so it plays a very important role in international trade and transportation, especially for inland countries and regions. China is connected with many countries by land and rail. This ancient mode of transportation has existed for more than 100 years, connecting Eurasia and effectively promoting the trade between China and Eurasian countries. At the same time, railway transportation is also an important channel for China to trade with Hong Kong and Macao and to transfer goods from all over the world through Hong Kong.
Internationally, through negotiations between the railways of the countries concerned, an international railway freight transport agreement or agreement is concluded, so that the railways of the countries concerned can be connected with each other when organizing freight transport. This kind of combined transport by railways of various countries provides an economical, convenient and safe mode of transport for the exchange of goods in international trade, which is called "international railway freight transport". Since the founding of New China, the international railway freight between China and relevant countries in Europe and Asia has played an important role in China's foreign political, economic and cultural exchanges.
In the foreign trade and economic cooperation between China and neighboring countries, there are more and more foreign aid projects and overseas investment projects, and most of them are resource-rich countries because of the relatively backward economy of neighboring countries, such as iron ore, coal mine and copper mine in Mongolia, crude oil and natural gas in Kazakhstan and Turkmenistan, cotton and short hair in Uzbekistan. China enterprises will invest more and more in China to build mines, factories and energy and raw material bases. In this way, the freight volume through international railway freight will increase rapidly and become the main business of China's international freight forwarding enterprises.
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The definition of international railway freight transportation is: in the whole railway freight transportation of two or more countries, a transport bill is used to handle the mode of transportation through the joint responsibility of participating in the transportation of national railways, which is called international railway freight transportation.
This mode of transportation is characterized by eliminating numerous procedures and links between the consignor and the shipper, and the railways of various countries (hereinafter referred to as the International Freight Association) participating in the international railway freight transport agreement bear joint and several responsibilities to transport the goods to the destination (arrival station) of another country.
In this way, the railways of various countries participating in the international freight association exercise joint and several responsibilities, from simple means of transport carriers to acting as international freight agents, including the functions of customs supervision of inland means of transport, cargo handover at border ports, reloading of railway vehicles with different gauges, transportation and bill delivery via railways of third countries, notifying the consignee (buyer) to pick up the goods at the arrival station, and keeping the goods at the arrival station and forwarding them to people who have not participated in the international freight association.
The railway that carries the goods according to the waybill of the International Freight Association is responsible for completing the whole transportation contract of the goods until the goods arrive at the station. If the goods are transshipped to a country that does not participate in the railway of this agreement, it shall be responsible for completing the transportation procedures until the waybill of another international railway intermodal agreement is completed. If the goods are sent from a country that has never participated in the international freight association, they will leave at the frontier station after completing the transportation formalities according to the freight bill of the international freight association. Any railway that continues to transport shall be deemed to have participated in this transport contract from the time it receives the goods with the waybill attached, and shall bear the obligations arising therefrom.
The Agreement on International Railway Freight Intermodal Transport was signed on 1 951101day (China signed on19541kloc-0/October 65438). Due to the political situation at that time and the ideological differences between the East and the West, there were differences between the international freight associations dominated by the Soviet Union and European socialist countries and the Convention on the International Carriage of Goods by Rail (hereinafter referred to as the Convention on the International Carriage of Goods) in terms of the purpose of establishment, political trend, membership organization and transportation rules, which made the transportation rules and policies of international freight associations inconsistent with the international practices of the western world at that time.
Its main rules, such as railway joint liability, delivery terms and railway liquidation, are self-contained. This brings inconvenience and many inconsistencies to the economic and trade exchanges in modern society where the rules of the game tend to be unified. Since 1950s, the two major railway intermodal organizations have conducted many negotiations, and studied the possibility of unifying various railway agreements and formulating unified international railway intermodal regulations. But no concrete results have been achieved.
In this way, China's transit railway transportation according to the transit transportation rules of the International Freight Association cannot be unified with the current international practice in such important aspects as regulations, documents, delivery terms and trade terms. International railway freight has many special requirements for customs and commodity inspection procedures.
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Special Provisions on Customs Supervision of International Railway Freight Transportation
1. After the customs declaration at the delivery station, the railway vehicles can be used as supervised means of transport, sealed and sent to the border railway port, and the customs and the joint inspection office of the border railway port will hand over the goods after checking that the sealed and electronic data are correct.
Can also be shipped at the loading station according to the international rail transport goods. The shipping station uses the freight bill of the International Freight Association for transportation and stamping. After the vehicle arrives at the border station, it is handed over to the country after being inspected and declared by the customs at the border port.
The import declaration procedures of international railway combined transport goods include border port declaration and arrival station declaration. General international railway intermodal goods are declared at border ports and the taxes collected by the customs are paid. If there are residents in the customs at the arrival station, or if there are customs supervision conditions, after applying to the customs, you can handle the supervision of transit, declare the goods at the arrival station, and go through the import formalities to pay taxes.
2. The declaration of goods in international railway intermodal transport takes one railway vehicle as the unit (i.e. one car with one ticket), and each railway vehicle uses one set of customs declaration documents (including foreign exchange verification forms, export contracts, packing lists, invoices and other documents).
This is because of the particularity of railway transportation. In China, the load capacity of railway vehicles is generally about 60T per vehicle. When more than two cars are shipped, the whole batch of goods can only be declared in the envelope of the international through waybill of one car. In the long-distance railway transportation, there is a technical operation every 250 kilometers, and there is also a reorganization operation with different transportation directions when passing through the marshalling station at the intersection of main trunk lines. It is easy to combine the original multi-vehicle goods into two or more freight trains and send them out, resulting in a batch of goods being divided into several batches when they arrive at the border station. At this time, if the vehicles stamped with the customs seal arrive at the border station late, the goods that arrive first cannot be handed over and left the country, resulting in a backlog of vehicles and inconvenient customs supervision. Therefore, the declaration of international railway combined transport goods is one car, one vote.
3. At the time of customs declaration at inland river shipping stations, railway vehicles can be used as supervised transport tools, and after being sealed by the customs, they are allowed to be supervised and transported to frontier stations. What needs to be explained here is that some goods exported by railway cross-border transportation cannot be packed in sealed boxcars or containers, such as large machines, metal frames, bulk goods and so on. Therefore, some mainland customs often refuse to declare at the loading station on the condition that there is no airtight seal.
After the customs declaration at the loading station, the customs will allow the release. But at this time, the goods are still on the way to the border station by railway vehicles and have not left the country. Therefore, before receiving the receipt from the customs at the frontier station, the customs at the loading station will not return the foreign exchange verification form, the export tax rebate form and the customs declaration certificate for verification of foreign exchange receipts. Some books say that customs declaration at the shipping station can save the time of customs documents verification, but it is not.