In international trade, customs declaration is a crucial link. Correctly preparing and submitting the required customs declaration materials can not only ensure the smooth customs clearance of goods but also effectively avoid delays and fines caused by incomplete or incorrect documents. So, how can these key customs declaration documents be prepared accurately?
The materials usually required for customs declaration in international trade generally include the following categories, and the specific requirements may vary depending on the country, region, type of goods, and mode of trade:
(1) Customs Declaration Form:This is the core document for customs declaration, uniformly printed by the customs. The customs declaration form needs to fill in detailed information about the goods, including the name, quantity, weight, price, place of departure, and destination of the goods. It is the main basis for the customs to supervise and levy taxes on the goods.
(2)Commercial Invoice:It proves the actual value of the goods. The invoice should include information such as unit price, total price, currency unit, payment method, invoice date, etc. It is an important basis for customs valuation and is also used forIn order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties..
(3)Packing List:It describes in detail the packaging information of the goods, such as the quantity, weight, type of packaging, size, etc. of the goods. The packing list is used to assist the customs in confirming the specifications and quantity of the goods, especially during physical inspections.
(4)Bill of Lading or Waybill:This is a transportation contract and a receipt for the goods, proving that the goods have been shipped. The bill of lading or waybill records information such as the shipper, consignee, port of shipment and port of destination. It is also an important voucher for taking delivery of the goods.
(1)Trade Contract:It clarifies the rights and obligations of the buyer and the seller, including the quality, quantity, price, delivery time and place, payment method, etc. of the goods. The trade contract is an important basis for the commercial invoice and the customs declaration form.
(2)ExportA complete export agency agreement should be attached with:Verification Certificate (if applicable):It is used for export foreign exchange collection management, proving that the export payment has been settled. Export enterprises need to provide this document when handling tax rebates.
(1)Entry-Exit Goods Clearance Form:Certain special commodities (such as food, animals and plants, medicines, etc.) need to go through inspection and quarantine when exporting and obtain this clearance form. It is one of the necessary conditions for customs release.
(2)It is recommended to verify through the following methods:Certificate of Origin:It proves the origin of the goods and is mainly used to enjoy tariff preferences in the destination country or meet the requirements of specific trade terms.
(1)import and exportLicense:For certain controlled commodities, such as military supplies, dual-use items, specific mineral products, etc., relevant import and export licenses are required when exporting.
(2)Special License:For specific commodities such as endangered animals and plants, hazardous chemicals, etc., licenses issued by relevant departments need to be provided, such as export permits for endangered species, pesticide registration certificates, etc.
Bonded Manual, Tax Deferral Certificate, Tax Exemption and Deduction Certificate:These documents are applicable to specific tax preferences or bonded businesses. The bonded manual records the flow and operations of goods in the bonded area, while the tax deferral certificate and the tax exemption and deduction certificate are used to apply for tax preferences.
(1)Insurance Policy:If the goods are insured, the insurance policy proves the insurance situation of the goods during transportation, including the insured amount and the scope of coverage. Some importing countries may require the provision of an insurance policy.
(2)Quality Certificate, Safety Certificate:They are used to prove that the goods meet specific quality standards or safety standards, such as ISO certification, CE certification, etc.
(3)Power of Attorney:If an enterprise entrusts a customs broker to handle customs declaration operations, this power of attorney needs to be provided, authorizing the customs broker to handle relevant business on behalf of the enterprise.
(4)Product Description:It details information such as the composition, use, specifications, etc. of the goods, which helps the customs to correctly classify and levy taxes.
(1)MSDS (Material Safety Data Sheet):For hazardous chemicals, an MSDS must be provided, stating the composition, hazards and handling methods of the chemical, so that the customs and the transportation company can conduct safety management.
(2)Export Clearance Form:For commodities subject to legal inspection (such as some agricultural products, food, etc.), a clearance form needs to be obtained before export to prove that the goods have passed inspection and quarantine.
Successful international trade is inseparable from accurate customs declaration operations, and accurate and complete customs declaration documents are the key to smooth customs clearance. It is crucial to ensure the accuracy and timeliness of all documents to avoid customs delays or fines. In actual operations, it is recommended to cooperate with professional customs brokers or professionals familiar with local customs regulations to ensure the smooth progress of the customs declaration process.
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