由 caicai8478 Export customs declaration is a core component of international trade, and documents are the cornerstone of its legality. For large cargo, due to its high value and the potential for commodity inspection or licensing, the accuracy and completeness of documents are particularly important. Any errors can result in customs inspection, detention, fines, or even delays to the entire shipment.
I. Core Document Checklist
The following are the essential documents required for export customs declaration from China, regardless of cargo size:
Packing List
Content: Detailed listing of each container’s cargo: name, specifications, quantity, gross weight, net weight, container number, and dimensions (length, width, and height). For large cargo, the overall dimensions and weight of each individual item are required.
Purpose: A crucial basis for customs verification and freight calculation (especially for LCL shipments).
Commercial Invoice
Contents: Displays information about the buyer and seller, description of the goods, transaction method (e.g., FOB, CIF), unit price, total price, currency, etc.
Purpose: The primary document used by customs to determine the dutiable value of goods (although most Chinese exports are duty-free, valuation is still required) and collect import duties. The amount must be accurate; understating or overstating can lead to risks.
Sales Contract
Contents: A trade contract signed by both the buyer and seller, proving the authenticity of the transaction.
Purpose: Serves as a supplementary document to the commercial invoice and packing list, and may be requested by customs.
Customs Declaration Form
Contents: Filled out by the customs broker based on the packing list and invoice, including key information such as commodity code, declaration elements, price, and quantity.
Purpose: A legal document used for customs declarations. This form is usually filled out by your customs broker/freight forwarder, and you must provide accurate information for their entry.
Power of Attorney for Customs Declaration
Content: A legal document authorizing a customs broker to handle customs declaration procedures on your company’s behalf.
Purpose: Required document. Requires company seal.
Foreign Exchange Verification Form (Discontinued, but important to know)
Note: Although discontinued, export tax rebates still require data reporting via e-ports.
II. Documents and Matters Needing Special Attention for Large-Scale/Machinery and Equipment Shipments
Since large-scale shipments typically include machinery and equipment, electrical machinery, and vehicles, the following aspects require special attention:
Commodity Classification (HS Code Classification) – Critical!
Importance: The HS Code (customs code) of a product determines whether an export license is required, whether commodity inspection is required, and the tax rebate rate.
How to: Confirm the correct HS Code with your freight forwarder/customs broker. Common machinery and equipment shipments may be subject to:
Export Controls: Certain high-tech equipment may be subject to export controls.
Commodity Inspection (now collectively referred to as “Outbound Inspection and Quarantine”): Some machinery and electrical products require an “Outbound Goods Inspection and Quarantine Application” and an electronic account or customs clearance form.
Export License
If your goods are subject to export restrictions (such as certain high-tech products or goods involving environmental safety), you must apply for an export license from the Ministry of Commerce or its authorized agencies.
Quality Certificates, Inspection Reports, Trademark Authorizations
Some Southeast Asian countries may require product quality certifications, factory inspection reports, or trademark authorizations to ensure compliance with national standards and intellectual property laws. Please confirm customs clearance requirements at the port of destination with the importer in advance.
III. Customs Clearance Process Overview (Using Large Shipments as an Example)
Booking and Pre-Declaration: When booking with a freight forwarder, you must provide an accurate draft packing list and invoice. The freight forwarder will pre-check whether commodity inspection or a license is required based on the HS code.
Document Preparation: Prepare all customs clearance documents as required and ensure consistency (i.e., the information on all documents, such as product name, quantity, and amount, matches exactly).
Entrusted Customs Declaration: Sign a Customs Declaration Letter of Authorization and provide scanned copies of all documents to your customs broker.
Electronic Declaration: The customs broker will submit the declaration data to the customs through the China Electronic Port System.
Inspection Cooperation (if required): The customs system may conduct a controlled inspection. For large cargo, the inspection is usually an open inspection, which requires the cargo to be removed from the container or hoisted out for inspection in the customs-controlled area. This process will incur additional fees for unloading, crane fees, and site charges. Your freight forwarder will assist with this.
Release: After customs reviews the documents and conducts inspection (if necessary), they will issue a release order. The cargo can then be loaded for export.
Tax Refund Processing: After the cargo leaves the country, customs will issue the Export Tax Refund Declaration Certificate (yellow copy), which is the key document for your company’s finance department to apply for the export tax refund.
IV. Advice and Considerations
Leave it to professionals: We strongly recommend entrusting an experienced international freight forwarder. They are well-versed in customs declaration processes and HS classification, and can anticipate risks and handle unexpected situations like inspections, saving you significant time and avoiding potential losses.
Absolutely Accurate Information: All information provided to freight forwarders and customs brokers (product name, model, weight, dimensions, amount, material, intended use, etc.) must be absolutely accurate. In particular, declaration elements must be filled in in detail according to HS coding requirements.
Advance Communication: After production is completed and shipping plans are confirmed, communicate with the freight forwarder immediately to begin preparing documents and confirming regulatory requirements. Don’t wait until the last minute.
Understand the Destination Country’s Requirements: Proactively inquire with Southeast Asian customers about their domestic customs clearance requirements (such as certificates of origin and specific certifications), and prepare them in advance. Commonly used preferential certificates of origin include:
China-ASEAN Certificate of Origin (Form E): Most products qualify for zero tariffs in Southeast Asian importing countries with this certificate. Be sure to apply for it!
Document Storage: All customs declaration documents (especially the tax refund form) must be properly stored for at least five years for inspection.
Through careful preparation and close cooperation with professional partners, you can ensure a smooth export customs clearance process for large cargo, making a good start for the entire international logistics chain.