In the voyage charter party, bulk actual discharge time (Laytime) general since the ship to submit "cargo ready notice" (N.O.R) after 12 or 24 hours to count, until completion after unloading Draft measurement (Final Draft Survey). Transportation for loading and unloading time stipulated in the contract, if the Laytime finish unloading time is later than the contract produce Demurrage (Demurrage), namely, within the prescribed time to unload all the goods, the ship to continue in the port, increase the owner's expense and time loss in Hong Kong, the provisions of the payment by the charterer to the owner.
What is the relationship between demurrage, dispatch and customs?
According to general administration makes no. 213  of the examination and approval of the customs of the People's Republic of China import and export goods customs value method "(hereinafter referred to as the" appraisal method ") and related regulations, the dutiable value of imported goods by the customs to review and determined on the basis of clinch a deal the price of the goods, and shall include the goods arrived in the territory of the People's Republic of China enter site prior to discharge for transportation and related fees and insurance. Demurrage charges and dispatch money are essentially transportation and related expenses. If the customs should be included in the customs value, the tax declaration should be considered.
How to declare and pay for demurrage?
For the dispatch and demurrage charges borne by the taxpayer, the following principles shall be reviewed according to the following principles:
1. Dispatch money.
The dispatch fee shall not be deducted from the customs value of the imported goods.
The demurrage charges occur before the unloading of the goods, that is, when the actual unloading of the goods has already produced a demurrage, the customs value of the imported goods shall be included. The demurrage charges occur after the goods have been discharged, namely, when the actual unloading of the goods has not produced a demurrage, the customs value of the imported goods shall not be counted.
Despatch and despatch! ? Demurrage charges may not be included! ? What time does it start?
After December 20, 2017.