由 caicai8478 In international express delivery and small parcel export operations, customs clearance is crucial for ensuring the smooth and expedited delivery of packages to their recipients. Driving the smooth customs clearance process are three core documents, known as the “Three Horsemen” of export customs clearance: the Commercial Invoice, Waybill/Air Waybill, and Customs Declaration Form.
These three documents, each fulfilling its own distinct role and complementing each other, collectively form the basis for customs review, taxation, and clearance decisions. Errors or omissions in any of these documents can result in customs clearance delays, additional fees, or even the return of shipments.
The First Horseman: The Commercial Invoice—”Proof of Value and Identity”
- Core Function:
The commercial invoice is the most important document for customs clearance. Essentially, it serves as a commercial transaction document, providing customs with the description, value, quantity, and buyer and seller information. Its core functions include:
Determining the Dutiable Value: Customs calculates customs duties and import VAT based on the invoice value of the goods.
Commodity Classification: Customs determines the HS code (commodity code) for the goods based on the detailed description on the invoice.
Determining the Nature of Goods: Helps customs distinguish whether goods are personal effects, commercial samples, or trade goods.
Determining the Country of Origin: The “Country of Origin” field determines the country of origin of goods, which is used to determine whether tariff preferences or trade controls apply.
- Essential Elements:
A qualified commercial invoice must include the following information:
Seller/Shipper Information: Company name, address, and contact information.
Buyer/Consignee Information: Accurate company or individual name, full address, phone number, and email address (a tax identification number is often required, especially for shipments to the EU and the UK).
Invoice Date and Number: A unique invoice number.
Detailed Product Description: Do not simply state “Gift,” “Sample,” or “Parts.” Each item must be accurately described item by item (e.g., “Men’s 100% Cotton Knitted T-shirt,” “Stainless Steel Kitchen Knife”), along with its material and intended use.
Quantity: The quantity of each item.
Unit Price and Total Price: The unit price and total price of each item, as well as the total value of the entire shipment. The currency unit must be specified (e.g., USD, EUR).
Weight: The net and gross weight of each item, as well as the total weight.
Country of Origin: The country/region where the goods were manufactured must be indicated (e.g., “Made in China”).
Trade Terms: For example, FOB, CIF, etc. (EXW or FCA are commonly used for small packages).
Shipper’s signature and seal.
The Second Horse: Waybill (AWB) – The “Passport for the Cargo’s Journey”
- Core Function:
A waybill is a document issued by a carrier (such as DHL, UPS, FedEx, or EMS) confirming the transportation contract. It does not include the value of the goods, but only provides logistics information. Its core functions include:
Contract of Transport: Evidence of the transportation contract between the shipper and the carrier.
Tracking: The tracking number is the only way to track the status of a package.
Proof of Receipt: The consignee signs for the goods with the waybill information and identification.
Routing Instructions: Instructs the carrier on how to transport the goods from the point of origin to the destination.
- Essential Elements:
AWB Number: A unique number, typically 10-12 digits.
Shipper and Consignee Information: Must be identical to the information on the commercial invoice.
Cargo Information: Number of packages, total weight (actual weight and volumetric weight), declared value (usually the same as the invoice amount).
Service Type: For example, “Worldwide Express.”
Freight: The freight amount must be declared, and customs may include it in the dutiable value.
Important: The consignee information on the waybill, especially the phone number and email address, must be absolutely accurate. This is the only way for customs or the carrier to contact the consignee if they encounter any problems.
Third Horse: Customs Declaration Form – A “Formal Affidavit” to Customs
- Core Function:
The customs declaration form is a legal document used by the shipper (or its agent) to formally declare the details of the goods to customs and apply for customs clearance. When exporting from China, this document is usually prepared and submitted by the carrier based on the commercial invoice information you provide (for example, through the courier company’s system), but its source data remains the invoice you provide. - Core Content:
The core of the customs declaration form is the HS code (commodity code) and the cargo declaration. It centralizes key information from commercial invoices and waybills, presenting them in the format required by customs:
HS Code: A 6-, 8-, or 10-digit code for each commodity that determines the tax rate and regulatory requirements. This is the core of customs supervision.
Goods description, quantity, and value: Consistent with the commercial invoice.
Purpose of export: Examples include “sample,” “exhibition,” “commercial export,” and “personal effects.”
Consignor and consignee information: Consistent with the invoice and waybill.
For large shippers, data is directly connected to the carrier’s system via an API, automatically generating electronic customs declarations and achieving paperless customs clearance.
How do these “three pillars” work together?
We can use a simple process to understand the relationship between the three:
Invoice creation: As the shipper, you create a truthful and accurate commercial invoice based on the actual transaction. This is the source of all information.
Waybill creation: You place an order in the carrier’s system and copy or import the information from the commercial invoice (particularly the consignor and consignee information and cargo information) into the waybill to ensure consistency.
Data Declaration: The carrier integrates the information from the commercial invoice and waybill, completes and submits an electronic declaration to both China Customs (for export) and the destination country’s customs (for import).
Customs Review: Chinese and foreign customs verify the consistency, authenticity, and accuracy of the information on these “three pillars” to determine the compliance of the goods and decide whether to levy tax, release, inspect, or detain the goods.
Summary and Warnings
Consistency is key: The core information on the three documents (consignee, consignor, product name, quantity, value, and weight) must be strictly consistent. Any discrepancies will trigger red flags and lead to customs clearance delays.
Accuracy is crucial: Understating or misreporting product descriptions and values is strictly prohibited. If detected by customs, fines, detentions, returns, and even a negative impact on the company’s credit rating will result.
Compliance is a prerequisite: Ensure that the goods are not prohibited items and comply with the destination country’s import regulations (such as CE and FCC certifications).
Properly preparing these “three pillars” is the fundamental guarantee for your packages to travel smoothly around the world.