进口货物利息费
时间(TIME)：2021-03-27 14:09:17
通常情况进口货物的交易中不会涉及利息费用问题，但是，如果买方希望延期付款，并为此补偿卖方的资金占用成本，则会涉及利息费用问题。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.
由于利息费用是对资金占用的补偿，与货物销售并无直接关系，因此，利息费是进口货物成交价格的扣减项目，通常情况下利息费用不应计入进口货物的完税价格。但是，按 照（海关总署令第213号）规定， 利息费用要从成交价格中扣除，还必须同时满足以下四个条件：
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. 有证据表明利息费用是买方为购买进口货物的融资行为产生的。
There is evidence that the interest cost is generated by the buyer's financing for the purchase of imported goods.
2. 有书面的融资协议，该协议可以单独签署，也可以作为销售合同的独立条款合并约定。
There is a written financing agreement, which can be signed separately or combined as an independent clause of the sales contract.
3. 协议中应单独列明利率水平或规定利息的具体金额。
Interest rate or the specific amount of interest shall be listed separately in the agreement.
4. 利息费用应符合公平合理原则，如果有证据表明利率水平有失公允， 或者买卖双方通过利率水平人为调整货物的价格的，则该利息费用将不再作为扣减项目，而应全额计入进口货物的完税价格。
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.
以上可扣减的利息费用仅针对中国进口方从国外出口方购买货物的情形，不适用其他交易中发生的利息费用。
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.
政策参考 Relevant Policy：
中华人民共和国海关审定进出口货物完税价格办法（海关总署令第213号）
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)
