2025 latest! Detailed explanation of the customs declaration process in import and export trade, just save this one!

1. Basic documents

• Contract : defines the rights and obligations of the buyer and seller, including important terms such as the description of the goods, price, quantity, and delivery date.

• Invoice : This document is used to prove the value of goods and is an important basis for customs to calculate tariffs and value-added tax. It should include detailed information about the goods, including unit price, total price, and currency.

• Packing list : This list details the packaging of the goods, including the name, quantity, weight, and volume of each package. For bulk goods or single-item, piece-packed goods with consistent packaging contents, a packing list may not be required in some cases.

• Bill of Lading (Waybill) : As a document that certifies the transport of goods, a bill of lading (Waybill) records the route, method of transport, shipper, consignee, and other information. Bills of lading include ocean bills of lading, air waybills, and railway waybills.

2. Special documents

• Import and export licenses : For commodities subject to import and export licensing, companies must apply for and obtain the appropriate licenses, such as export and import licenses, from the relevant authorities. The application requirements and procedures for these licenses vary by commodity, so companies should understand these requirements in advance and prepare the required documents.

• Inspection and Quarantine Certificate : For import and export goods subject to inspection and quarantine according to law, enterprises must apply for inspection and quarantine from the inspection and quarantine agency and obtain the corresponding certificates, such as the Entry Goods Clearance Certificate and the Exit Goods Clearance Certificate. The new inspection and quarantine system integrates the three inspections of the former Health Inspection Bureau, the Animal and Plant Bureau, and the Commodity Inspection Bureau into one, fully implementing the "one application, one sampling, one inspection and quarantine, one sanitation and pest control, one fee, and one certificate issuance and release" operating procedures. Customs will inspect and release import and export goods (including transit goods) listed in the "Catalogue of Import and Export Commodities Subject to Inspection and Quarantine by Entry-Exit Inspection and Quarantine Agencies" based on the "Entry Goods Clearance Certificate" or "Exit Goods Clearance Certificate" issued by the entry-exit inspection and quarantine bureau at the place of declaration.

• Other documents : Depending on the specific nature of the goods or customs requirements, you may also need to provide documents such as certificates of origin, quality certificates, and intellectual property rights certificates. For example, some countries have strict requirements on the origin of specific products to protect their domestic industries. Companies need to provide certificates of origin to enjoy corresponding tariff preferences or meet the regulations of the importing country.

1. Declaration Time : Consignees of imported goods and entrusted customs declaration companies must declare goods to customs within 14 days of the date the transport vehicle is declared inbound. Consignees of imported goods in transit and entrusted customs declaration companies must complete transit transportation formalities at the customs at the port of entry within 14 days of the date the transport vehicle is declared inbound. The goods must be declared to the customs at the designated destination within 14 days of their arrival. Declaring goods after the prescribed time limit will result in a late declaration fee being levied.

2. Declaration method : Declarations are made using electronic data declaration forms. In special circumstances, with the approval of the customs, paper declaration forms may be used. Electronic data declaration forms are used by the consignee or consignor of imported or exported goods, or the entrusted customs declaration company, in accordance with customs regulations, submitting electronic declaration forms and accompanying documents to the customs through the customs information management system. Paper declaration forms are used by the consignee or consignor of imported or exported goods, or the entrusted customs declaration company, in accordance with customs regulations, filling out paper declaration forms, preparing accompanying documents, and submitting them in person to the customs. The new 2025 regulations emphasize electronic data declaration as the principle and paper declaration as the exception, conforming to the development needs of science and technology and applications, and improving customs declaration efficiency.

3. Two-Step Declaration : With the approval of the customs, consignees of imported goods and entrusted customs brokers may submit a summary declaration first, followed by a complete declaration (hereinafter referred to as "two-step declaration"). Unless otherwise specified, consignees of imported goods and entrusted customs brokers may submit a summary declaration after the goods are shipped, and must complete the declaration within fourteen days from the date the transport vehicle is declared inbound. Two-step declarations must be made using an electronic customs declaration form, with the declaration date being the date the summary declaration data is received by the customs information management system. If consignees of imported goods or entrusted customs brokers submit a complete declaration to the customs beyond the prescribed deadline, the customs will levy a late declaration fee. The late declaration fee will be levied starting from the fifteenth day after the transport vehicle is declared inbound and ending on the date the complete declaration is submitted to the customs. This declaration model provides businesses with greater flexibility, allowing them to initiate the customs declaration process early even when cargo information is not yet fully confirmed.

3. Export declaration process

1. Declaration Time : Export consignors and entrusted customs brokers must declare goods to customs 24 hours before loading after the goods arrive at the customs supervision area. Furthermore, if the goods' names, specifications, models, and quantities are confirmed and the bill of lading (waybill) or cargo manifest (manifest) data is available, consignees, consignors, and entrusted customs brokers may complete advance declaration procedures with customs up to seven days before the goods arrive at the customs supervision area, subject to compliance with customs regulations. Compared to previous regulations, the new 2025 regulations extend the period for advance export declarations from three days to seven days, providing businesses with more time to complete the process and enhancing their sense of gain.

2. Declaration Documents : The documents required for export declarations are similar to those for import declarations, including basic documents such as the customs declaration, contract, invoice, packing list, and bill of lading (or shipping bill). Special documents such as export licenses and inspection and quarantine certificates may also be required depending on the nature of the goods and regulatory requirements. In addition, export goods may also require an export proceeds verification form (if relevant foreign exchange management policies apply).

1. After the export goods are released, part or all of the originally declared goods are withdrawn from customs or the means of transportation is changed due to reasons such as shipping or loading;

2. The original declaration information does not match the actual goods due to overloading or underloading during the import/export goods loading, transportation or storage process, or loss or shortage caused by force majeure;

3. Handling customs formalities such as taxation, processing trade, bonded storage, inspection and quarantine, and other matters requiring modification or cancellation of customs declaration forms as confirmed by the customs;

4. Where, according to trade practices, a temporary price is used for the transaction and the customs declaration form needs to be modified during the actual settlement according to the commodity inspection quality certification or the actual international market price payment method;

5. Where the imported goods that have been declared are to be directly returned and the original import declaration form needs to be modified or cancelled;

6. Errors in electronic data reporting due to technical reasons such as computers and network systems.

1. Accuracy of Declaration Information : Enterprises must declare goods truthfully to customs in accordance with the law and bear corresponding legal responsibility for the authenticity, accuracy, completeness, and compliance of their declarations. Any false declarations, concealment, or omissions may result in customs penalties, including fines, suspension of customs declaration qualifications, and even criminal prosecution. Therefore, when filling out customs declarations and preparing accompanying documents, be sure to carefully verify all information to ensure it is consistent with the actual goods.

2. Document completeness and compliance : All required documents for customs declaration must be complete, valid, and comply with customs' prescribed formats and requirements. Missing necessary documents or defects in these documents may hinder customs clearance, leading to cargo detention or customs rejection. Companies should understand the required document lists for different goods in advance and prepare and submit them accordingly. For special documents, such as import and export licenses and inspection and quarantine certificates, ensure they are valid and match the cargo information.

3. Comply with customs regulations : Customs oversight of import and export goods runs throughout the entire customs declaration process. Enterprises must strictly adhere to all customs regulations, including declaration deadlines, inspection cooperation, and tax payment. Respond promptly to and actively cooperate with customs requirements and directives. At the same time, monitor changes in customs policies and promptly adjust customs declaration procedures to accommodate new requirements.

4. Monitor changes in commodity classification and tax rates : Commodity classification and tax rates are subject to change due to national policies, international trade dynamics, and other factors. Enterprises should stay informed of relevant information and stay abreast of changes in commodity classification and tax rates to ensure accurate declarations and rationally plan import and export costs. If you have questions about commodity classification, you can consult with customs or apply for pre-classification services.