Group 1 - The core viewpoint is that importing Taiwanese beer requires companies to have the necessary qualifications and prepare relevant documentation while following the prescribed procedures [1][11] Group 2 - Company qualifications include having legal import and export rights, completing customs registration, and registering as an importer of food products [1][3] - Specific documentation required for import includes a trade contract, invoice, packing list, bill of lading, certificate of origin, health certificate, ingredient analysis report, and label-related materials [3][4][5][6][7][8][9][10] Group 3 - The customs clearance process involves several steps: preparation of domestic import qualifications, shipment of goods, exchange of documents upon arrival, customs inspection and declaration, payment of taxes, and final release of goods after inspection [11][12][13][14][15]

Import Wine Regulations - Importing red wine requires specific qualifications for enterprises, including import and export rights, customs registration, food recipient filing, and paperless customs signing [2] - Necessary documents from abroad include certificates of origin, health certificates, bottling date proof, label photos and translations, and IPPC markings for wooden pallets [3] Taxation on Imported Wine - The tax structure for imported red wine includes a 14% customs duty, a 13% value-added tax (VAT), and a 10% consumption tax [3] - Example calculation shows that for a wine priced at 100 yuan, the total tax burden in the import stage amounts to 43.14 yuan, which is 43.14% of the wine's price [3] Customs Clearance Process - The general process for clearing imported red wine includes checking foreign manufacturer registration, preparing clearance documents, shipping, filing with the consignee, customs declaration upon arrival, tax payment, and inspection [5] Labeling Requirements - Essential elements for Chinese labels on imported red wine include product name, ingredients, bottling date, storage conditions, importer information, warning statements, vintage, wine type, and foreign manufacturer registration number [6] Port Information - Montreal Port is a significant cargo import and export hub in Canada, with a cargo throughput of 36 million tons and container throughput of 1.7 million TEUs in 2022 [7] - The port features modern specialized and container terminal facilities, and is well-connected to rail and road networks, facilitating efficient cargo transfer [10]