The documents required for international ocean customs declaration (including export and import declarations) vary depending on the type of goods, trade method, and policies of the destination country. However, the core documents are universal. The following is a categorized explanation based on export and import declaration scenarios, along with key considerations.
- Core Documents for Export Customs Declaration (Using China as an Example)
Export customs declaration is a necessary process before goods leave the country of departure. The following documents must be submitted to the local customs office to ensure “document-to-goods consistency”:
Commercial Invoice
This core trade document, issued by the shipper, must clearly indicate the buyer and seller’s information (name, address), goods details (product name, specifications, quantity, unit price, total price), trade terms (such as FOB, CIF), and currency. It serves as an important basis for customs to confirm the value of goods and calculate customs duties. It must be stamped or signed by the shipper.
Packing List
To supplement the “Goods Packaging Details” on the commercial invoice, you must clearly specify the packaging method (e.g., cartons, wooden crates, pallets), the weight (gross weight, net weight), the volume (length × width × height), and the total number of pieces for each packaging unit. This ensures that the actual packaging is identical to the actual goods to avoid inspection delays due to “weight/volume discrepancies.”
Customs Declaration Form
This official form used to declare goods to customs (e.g., China uses the “Export Goods Declaration Form”). It must be filled in according to the customs system’s requirements: declaring entity information, port of departure/destination, mode of transport (sea freight), goods HS code (must be accurately classified, as it directly affects tariff rates and regulatory requirements), transaction method, value, and quantity. This form is usually completed with the assistance of a customs broker and must be stamped with the declaring entity’s official seal.
Bill of Lading (B/L)
This is a “document of carriage” issued by a shipping company or freight forwarder. It is divided into a “Sea Bill of Lading” (MBL, issued by the shipping company) and a “House Bill of Lading” (HBL, issued by the freight forwarder). A copy of the B/L or a pre-placed manifest (customs will verify shipping space information with the shipping company) is required for customs declaration. Ensure that the “cargo information” declared is consistent with the B/L (e.g., product name, number of pieces, weight).
Sales Contract
A trade contract signed between the buyer and seller must include core terms such as the transaction parties’ information, cargo details, transaction amount, payment method, and delivery date. Customs will conduct spot checks to verify the authenticity of the trade, especially for large-value goods or specially regulated commodities (e.g., machinery and equipment, chemicals).
Additional Documents Required for Special Goods
If the goods are classified as “regulated goods,” additional approval documents are required. Common types include:
Licenses: such as export licenses (for restricted export goods, such as some metals and chemicals) and export licenses for dual-use items and technologies (for dual-use goods);
Inspection and Quarantine Certificates: such as the “Outbound Goods Clearance Certificate” (for goods subject to statutory inspection, such as food, cosmetics, and toys) and fumigation certificates (for wooden packaging to prevent the spread of pests and diseases);
Other: such as certificates of origin (used to enjoy tariff preferences in the destination country, such as Form E and Form A) and brand authorization letters (if the goods carry well-known brands, authorization documents from the brand must be provided to avoid infringement claims).
- Core Documents for Import Declaration (Using China and the US as examples, the general logic is the same)
Import declaration is a necessary process for customs clearance upon arrival of goods in the destination country. Documents must comply with the destination country’s customs requirements. Core documents include:
Commercial Invoice
Requirements are the same as for export declarations, but must be filled out in the destination country’s language or in English (e.g., the US requires English invoices). Some countries (such as Brazil and Argentina) require the “Tax Registration Number” (e.g., Brazil’s CNPJ number) to be indicated on the invoice, and the declared value of the goods must be true to avoid customs penalties for “understating the value.”
Packing List
Similarly, the packing list must match the actual packaging of the goods. Some destination countries (such as the EU) require the “HS Code (destination country version)” and “unique identifier for each package (e.g., box number)” to facilitate customs verification and traceability.
Bill of Lading (B/L)
You must provide an original bill of lading or telex release. The consignee on the bill of lading must be the same as the “business unit” on the import declaration (if importing through an agent, an agency agreement must be provided). Countries like the US and the EU also require the bill of lading to include the “HS Code of the Goods (6 or 10 digits)” and “Shipper’s Detailed Address.”
Customs Declaration Form
Fill in the form according to the customs format of the country of destination, such as China’s “Import Goods Declaration Form” or the US’s “CBP Form 7501.” You must accurately declare the goods classification (HS Code of the country of destination), dutiable value, country of origin, and trade method (e.g., general trade, processing with imported materials). Some countries require pre-registration with the customs system (e.g., the US’s ACE system and the EU’s ICS2 system).
Certificate of Origin (CO)
This certificate certifies the country of origin of goods. Customs in the destination country uses this certificate to determine whether goods qualify for preferential tariffs (e.g., Form E under the China-ASEAN Free Trade Agreement and the USMCA under the United States-Mexico-Canada Agreement). If this certificate is not provided or is inconsistent with the regulations, preferential tariffs may not be applied and the standard tariff rate must be paid.
Additional Documents for Special Goods
Due to differences in regulatory policies in the destination country, there are more types of additional documents, including the following:
Entry Inspection and Quarantine Documents: such as China’s “Entry Goods Clearance Certificate” (for food, medicine, and medical devices), the US FDA Registration Number (for food and cosmetics), and the EU CE Certification (for industrial products);
Tariff Preference Certificates: such as the Generalized System of Preferences Certificate of Origin (FORM A, for preference-giving countries such as the EU and Japan), and Free Trade Agreement Certificates (such as the RCEP Certificate);
Other: such as the US “ISF Declaration Document” (Importer Security Filing, commonly known as the “10+2 Declaration”), which must be submitted 24 hours before shipment; the EU “EC Certificate” (for animal and plant products that must comply with EU animal and plant quarantine standards); and the Endangered Species Import and Export Permit (for endangered commodities such as ivory and rosewood).
III. General Notes on Customs Declaration Documents
“Invoice and Goods Match, Bill and Bill Match”
All documents must match the “goods name, specifications, quantity, weight, and number of pieces” exactly. Discrepancies (e.g., invoice and bill of lading name don’t match) will result in a direct declaration rejection, or even the goods being detained at the port and incurring storage fees.
Document Validity and Stamps
Certificates of origin and inspection and quarantine certificates have an “validity period” (usually 3-6 months after issuance) and must be declared within this validity period. Commercial invoices, contracts, bills of lading, etc. must be stamped as required (e.g., original bills of lading must be stamped by the shipping company, invoices must be stamped by the shipper); otherwise, customs will not accept them.
Advance Confirmation of Special Requirements of the Destination Country
Different countries have unique requirements (e.g., Middle Eastern countries require all documents to be marked “Shipping Company Certificate” and Russia requires a Russian translation). It is recommended to confirm with the freight forwarder or customs broker in the destination country in advance to avoid customs clearance delays due to missing documents or incorrect formats.
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