Domestic Sales

Domestic Sales refers to the act of foreign trade enterprises selling goods originally intended for export in the domestic market. It is common in scenarios such as export-to-domestic sales and domestic sales of bonded materials under processing trade. Usage scenarios include: cancellation of overseas orders, goods failing to meet export standards but meeting domestic standards, or strategic adjustments leading enterprises to turn to the domestic market. Precautions: Domestic sales under processing trade require customs approval and payment of duties and deferred tax interest; export-to-domestic sales under general trade require attention to VAT, tariffs, and other tax treatments, and may involve brand authorization, intellectual property, and other issues. Opposite to 'export', domestic sales do not involve customs declaration for departure, but if originating from bonded materials, domestic sales tax procedures must be completed. Unlike 'transfer between factories', domestic sales directly enter the domestic market rather than being transferred to another processing trade enterprise. Foreign trade practitioners need to pay attention to the compliance of domestic sales to avoid the risk of smuggling due to unauthorized sale of bonded goods.