進口貨物利息費
時間(TIME)：2021-03-27 14:09:17
通常情況進口貨物的交易中不會涉及利息費用問題，但是，如果買方希望延期付款，并為此補償賣方的資金占用成本，則會涉及利息費用問題。Generally speaking, the issue of "Interest cost" will not be related to the imported goods. However, if the buyer wishes to delay the payment and compensates the seller for the cost of capital, the ”Interest cost“ will be involved.
由于利息費用是對資金占用的補償，與貨物銷售并無直接關(guān)系，因此，利息費是進口貨物成交價格的扣減項目，通常情況下利息費用不應計入進口貨物的完稅價格。但是，按 照（海關(guān)總署令第213號）規(guī)定， 利息費用要從成交價格中扣除，還必須同時滿足以下四個條件：
As the interest cost is the compensation for the occupation of funds without directly relationship with the sale of goods, it is a deduction item of the transaction price of imported goods. Generally, the interest cost should not be included in the duty-paying value of imported goods. However, according to the Order No. 213 of the General Administration of Customs, the interest cost can be deducted from the transaction price if meeting the following four conditions in the meantime:
1. 有證據(jù)表明利息費用是買方為購買進口貨物的融資行為產(chǎn)生的。
There is evidence that the interest cost is generated by the buyer's financing for the purchase of imported goods.
2. 有書面的融資協(xié)議，該協(xié)議可以單獨簽署，也可以作為銷售合同的獨立條款合并約定。
There is a written financing agreement, which can be signed separately or combined as an independent clause of the sales contract.
3. 協(xié)議中應單獨列明利率水平或規(guī)定利息的具體金額。
Interest rate or the specific amount of interest shall be listed separately in the agreement.
4. 利息費用應符合公平合理原則，如果有證據(jù)表明利率水平有失公允， 或者買賣雙方通過利率水平人為調(diào)整貨物的價格的，則該利息費用將不再作為扣減項目，而應全額計入進口貨物的完稅價格。
The interest cost shall comply with the principle of fairness and rationality. If there is evidence that the interest rate is unfair, or the buyer and the seller adjust the price of the goods artificially through the interest rate, the interest cost shall not be regarded as a deduction item, but shall be fully included in the duty-paying value of the imported goods.
以上可扣減的利息費用僅針對中國進口方從國外出口方購買貨物的情形，不適用其他交易中發(fā)生的利息費用。
Above is only for the case that the China importer purchases the goods from the oversea exporter, excluding the interest cost incurred in other transactions.
政策參考 Relevant Policy：
中華人民共和國海關(guān)審定進出口貨物完稅價格辦法（海關(guān)總署令第213號）
Measures of China Customs for examining and approving the dutiable value of import and export goods (Order No. 213 of the General Administration of Customs)
