做外贸，最怕货物到港后才发现要多缴纳XX%的高昂关税才能顺利清关，最终目的港客户选择拒付货款，弃货乃至退运！近期美国关税大棒下，相信这样的事情我们遇到了不少。发货人除了追货款，还要为处理后续事宜焦头烂额。遇到这种情况，我们都有哪些处理方式可以选择？
Do foreign trade, most afraid of goods to the port only found to pay XX% more high tariffs in order to smooth customs clearance, the final destination customers choose to refuse to pay for goods, abandoned goods and even return! Under the recent US tariff stick, I believe that we have met a lot of such things. In addition to the payment for goods, the consignor has to deal with the follow-up issues. In this case, what are our options?
货到港后，客户拒收，一般会被目的港货代拉至仓库或堆场。以美国为例，在美国清关费200美金左右，如果产生滞港费，柜租费等等，一天可高达400美金，及早清关处理，额外费用会更小；
不管CIF , FOB，还是EXW条款，货到目的港收货人不提货，码头费用都会找发货人结算，所以千万不能抱侥幸心理，置之不理。
After the goods arrive at the port, the customers refuse to accept the goods, which will be generally pulled to the warehouse or yard by the freight forwarder of the destination port. In the United States, for example, the customs clearance fee in the United States is about 200 US dollars. If there is demurrage fee, container rental fee, etc., it can be as high as 400 US dollars a day. If the customs clearance is handled as soon as possible, the additional fee will be smaller;
No matter CIF, FOB or EXW terms, if the consignee doesn't pick up the goods when they arrive at the destination port, the terminal fee will be settled by the consignor, so we must not take chances and ignore them.
1）可以暂退运至国内保税区（即境内国外），货物退运至保税区仓储，贴标，更换包装，检测维修等不需办理进口申报, 所以无需向海关申请退运货物，无需缴税，也无需向海关缴纳保证金。
2）直接退运回国内发货地，返回工厂。
退运的前提是要补齐目的港产生的滞箱费及堆存费用，然后由目的港代理安排订舱，如果出口时是以公司抬头出口，退运回来后就按退运报关即可，不用缴税，如果是以买抬头方式出口的，退运回来建议直接拉到保税区，然后找新买家发出去。
注意：有些地区和国家就算收货人拒收，如果发货人要退运也要收货人的书面授权。更多时候，样品货值比较低的货，发货人都不会退运，毕竟需要多承担一份运费。
1) It can be temporarily returned to the domestic bonded area (i.e. domestic and foreign), and the goods can be returned to the bonded area for storage, labeling, packaging replacement, inspection and maintenance without import declaration. Therefore, it is not necessary to apply to the Customs for the return of goods, without paying taxes or deposit.
2) Directly return to the domestic delivery place and return to the factory.
The premise of returning the goods is to make up the demurrage and storage fees incurred by the port of destination, and then the agent of the port of destination will arrange the booking. If the goods are exported under the company's heading, the customs declaration can be made according to the returned goods after returning the goods without paying taxes. If the goods are exported under the buyer's heading, it is suggested to directly pull the returned goods to the bonded area, and then find a new buyer to send them out.
Note: in some regions and countries, if the consignor wants to return the goods, even if the consignee refuses, the written authorization of the consignee is also required. More often, the consignor will not return the goods with low sample value, after all, he needs to bear an extra freight.
更换目的港到第三国港口，货物转运。货物和包装需要去除中国标签，不能显示中国相关的信息，重新包装。在第三国进行一个换柜换单的操作，再报关出口到美国。目前一般东南亚转口居多。
但转口贸易存在货权和资金的风险，另外有很多转口贸易代理会出具虚假的第三方中转国家产地证文件，如果在目的港被查到，就会清关困难，面临高额罚款。
Change the port of destination to the port of the third country and transfer the goods. The goods and packaging need to be removed from the Chinese label, unable to display Chinese related information and repackaged. In the third country to carry out an operation of changing containers and documents, and then customs declaration and export to the United States. At present, most of Southeast Asia's entrepot trade is in general.
However, there are risks of goods rights and funds in transit trade. In addition, many transit trade agents will issue false third-party transit country certificate of origin documents. If found at the destination port, it will be difficult to clear customs and face high fines.
一旦国外客户确认弃货，要第一时间跟承运人国外代理确认当地弃货操作方法的流程。按照流程操作。
弃货之后，海关一般会走拍卖或销毁两个渠道，如果海关拍卖，拍出的价格通常会很低，覆盖不了超期费和堆存费。
一般拍卖所得款要先交支付目的港到付海运费、仓库费、堆存费、超期费等，若还有剩余继续支付目的港代理清关、换单等费用。若拍卖所得款不够支付以上因此票托运货所产生的所有费用,剩余欠款部分由发货人支付。
Once the foreign customer confirms the abandonment, the process of confirming the local abandonment operation method with the foreign agent of the carrier shall be carried out as soon as possible. Follow the process.
After discarding the goods, the customs will generally go through two channels of auction or destruction. If the Customs auction, the price will be very low, which can not cover the overdue fee and storage fee.
Generally, the proceeds from the auction shall be paid for the arrival and payment of sea freight, warehouse fee, storage fee, overdue fee, etc., and if there is any surplus, continue to pay for customs clearance, document replacement and other fees of the destination. If the proceeds from the auction are not enough to cover all the above expenses incurred by the consignment, the remaining debt shall be paid by the consignor.
预防Prevention
即使之前跟客户有沟通，可也能因为客户原因没有确认好关税税率而导致货物到港拒收。因此我们发货时要将此类风险尽可能降低。
一 、To Order提单
提单收货人尽量显示 to order，通知人显示为真正客户，一旦遇到国外弃货修改收货人容易些，可找新买家转卖，不用原收货人出弃货声明。但缺点是不能做电放，需正本背书邮寄给国外客户。
二、 提前查询产品进口关税率
首先登陆官方网址，官方网址如下：
http://www.usitc.gov/tata/hts/bychapter/index.htm。
进入网站以后，在Tariff Assistance项下Search the current Harmonized Tariff Schedule...下的搜索框中输入产品的海关编码（HS CODE）。美国的HTS和我们的海关编码作用是一样的，而且前6位也是一致的。比如，我们输入手机的海关编码（HS CODE）的前6位851770，点击Go。
打开相应的产品查看进口关税（Rates of Duty）
Even if there is communication with the customer before, the goods can be rejected at the port due to the customer's failure to confirm the tariff rate. Therefore, we need to minimize such risks when delivering goods.
1、 To order B / L
The consignee of the bill of lading shall display to order as much as possible, and the notifier shall display as the real customer. Once it is easier to modify the consignee in case of foreign abandoned goods, a new buyer can be found for resale without the original consignee issuing the declaration of abandoned goods. But the disadvantage is that we can't do teleplay. We need to endorse the original copy and mail it to foreign customers.
2、Inquire the import tariff rate of products in advance
First,go to the official website, which is as follows:
http://www.usitc.gov/tata/hts/bychapter/index.htm.
After entering the website, enter the HS code of the product in the search box under search the current Harmonized Tariff Schedule... Under Tariff assistance. HTS in the United States has the same function as our customs code, and the first six digits are the same. For example, we input the first 6 digits of HS code of mobile phone 851770 and click go.
Open the corresponding product to view the rates of duty