I. Core Logic and Prerequisites of Customs Declaration and Inspection
Customs declaration is the legal procedure for reporting cargo information to customs and fulfilling tax obligations. Inspection declaration involves applying to customs (formerly the commodity inspection department, now merged into customs) for inspection and quarantine of specific goods (such as legally inspected goods and dangerous goods) to confirm that they meet safety, hygiene, and quality standards. Core Principle: Generally, legally inspected goods must first be inspected (by obtaining an electronic release certificate or paper customs clearance form) before customs declaration; non-legally inspected goods can be declared directly.
II. The Complete Process for Export Ocean Freight Declaration and Inspection (Taking Self-Declaration by the Enterprise as an Example)
Phase 1: Pre-Declaration and Inspection Preparation (3-7 days before shipment)
Confirm the cargo attributes and regulatory requirements
Based on the cargo HS code (Customs Commodity Code), use the China International Trade Single Window or the General Administration of Customs website to check key information: whether the goods are subject to legal inspection, whether special licenses are required (such as an Endangered Species Export Permit, a Dual-Use Item Permit, etc.), the export tax rebate rate, and regulatory conditions (e.g., “B” for outbound legal inspection).
Interacting with a Freight Forwarder/Customs Broker
If entrusting a customs broker to declare, a Customs Declaration Letter/Agreement must be signed to clarify the responsibilities of both parties, including declaration duties and fee allocation.
Phase 2: Inspection and Declaration (required only for goods subject to legal inspection)
Electronic Declaration: Complete the “Outbound Goods Declaration Form” in the “Inspection and Quarantine” module of the Single Window, upload the contract, invoice, packing list, factory inspection form, and other documents, and submit.
On-site Inspection/Sampling (if necessary): If customs determines that inspection is necessary, they will notify the company to transport the goods to a designated location for inspection of quantity, quality, packaging, labeling, and other aspects, or collect samples for laboratory testing.
Obtaining Release Documents: After passing inspection and quarantine, customs will issue an electronic customs clearance form (information synchronized to the customs declaration system); unqualified goods require rectification and re-declaration.
Stage 3: Customs Declaration (Goods subject to legal inspection are declared with the customs clearance form; goods not subject to legal inspection are declared directly).
Pre-entering the Customs Declaration Form: Enter the “Customs Export Goods Declaration Form” through platforms such as the “Single Window.” Core information includes consignor and consignee, goods HS code, name, quantity, weight, transaction method, vessel name and voyage number, bill of lading number, and regulatory certificate number.
Uploading Accompanying Documents: Simultaneously upload electronic documents such as the contract, commercial invoice, packing list, draft bill of lading, customs declaration authorization letter (when entrusting customs declaration), and licenses (if required).
Customs Review:
If the automated review passes, the system automatically releases the goods and generates a “Paperless Customs Clearance Release Notice.”
Manual Review/Inspection: If customs has questions about the information, they may request additional information or issue an inspection order. The enterprise must cooperate with the unpacking process to verify that the goods and documents match.
Stage 4: Tax Payment and Release
Tax Calculation: Customs calculates export tariffs (for some commodities), value-added tax (exports are usually tax-free or tax-refundable), and generates a “Tax Payment Receipt.”
Tax Payment: The enterprise pays taxes and fees through the “Single Window” or bank, and customs confirms receipt.
Release of Goods: If taxes and fees are fully paid and there are no inspection anomalies, customs will issue a “Release Notice,” and the terminal/warehouse will allow the goods to be loaded and shipped.
Stage 5: Subsequent Processes
After loading, the freight forwarder delivers the original bill of lading. The enterprise can apply for export tax rebates within 90 days of export with the customs declaration, bill of lading, and other documents.
III. The Complete Process of Import Sea Freight Declaration and Inspection (Key Differences)
The import process is similar to the export process, but with slightly different key points:
Preliminary Preparation: Confirm in advance whether the goods are “entry legally inspected goods” (HS code containing the regulatory condition “A”). Used equipment, food, etc. require pre-approval, such as the “Entry Goods Clearance Certificate” and “Used Mechanical and Electrical Product Registration.”
When to Apply: “Advance declaration” can be initiated up to three days before the goods arrive at the port to shorten customs clearance time.
Inspection Key Points: Food and cosmetics require an “Entry Goods Inspection and Quarantine Certificate” before they can be sold; animal and plant products require a “Quarantine Permit.”
Tax Payment: Import duties and value-added tax (including consumption tax) are payable. Creditworthy enterprises can choose “release first, tax later”; other enterprises require “tax first, release later.”
Subsequent Inspection: Goods such as medical devices may require “destination inspection” (inspection after the goods arrive at the enterprise).
IV. Core Documents Required for Customs Declaration and Inspection (Export + Import)
- General Basic Documents (Required for All Goods)
Commercial Invoice: Issued by the seller, it specifies the invoice number, transaction method, goods name, specifications, quantity, total price, currency, etc. It serves as the core basis for customs tax calculation and must be stamped with the seller’s official seal.
Packing List: This specifies the packaging method, number of pieces, gross weight, net weight, and volume of the goods. It must be consistent with the quantity and specifications on the invoice and bill of lading to facilitate customs inspection and verification.
Sales Contract: This contains the signatures of both the buyer and seller, as well as core terms such as goods description, transaction amount, delivery date, and payment method. It certifies the trade relationship between the two parties and provides information not covered by the invoice.
Bill of Lading (B/L): This document serves as proof of ownership of the goods, proving the carrier has received the goods. It is a key document for customs declaration and delivery. For imports, the original bill of lading (or telex release bill of lading + telex release letter of guarantee) must be provided. The consignee on the bill of lading must be the same as on the customs declaration.
Customs Declaration Letter/Agreement: This is required when entrusting a customs broker to handle the declaration. It should use the standard customs format and be signed and stamped by the legal representatives of both the entrusting party (consignor/consignee) and the entrusted party (customs broker), clearly defining the scope of the entrustment and responsibilities.
- Additional Documents for Special Goods (provided upon request)
Goods subject to legal inspection: The “Outbound/Inbound Goods Clearance Form” (electronic or paper), the “Factory Inspection Form” (for exports), and the “Quarantine Permit” (for animal and plant products) must also be provided.
Dangerous Goods: The “Dangerous Goods Specifications,” the “Material Safety Data Sheet,” and the “Dangerous Goods Packaging Performance Test Results” must also be provided.
Food/Cosmetics (imported): The “Food Business License,” the “Certificate of Origin,” the “Health Certificate,” and the “Label Registration Certificate” must be provided.
Used Equipment (imported): The “Used Mechanical and Electrical Product Import Registration Form” and a statement of the equipment’s condition must be provided.
Licensed Goods: Depending on the type of goods, provide a dual-use license, an import and export permit for endangered species, an automatic import license, etc.
Duty-Exempt Goods: Apply in advance and provide a “Certificate of Import and Export Duty Exemption.”
V. Common Problems and Pitfalls
What should I do if I report an HS code error?
The HS code directly determines regulatory requirements and taxes. Reporting an error may result in a return, fines, or even customs detention. If an error is discovered after declaration, contact the customs broker promptly to request a “Declaration Amendment/Cancellation” from the customs, stating the reason and providing supporting documentation (such as product instructions and authoritative inspection reports).
What should I do if discrepancies are found between the goods and the documents during inspection?
Submit an explanation to the customs immediately. If the declaration is incorrect, you can request a correction. If the problem is with the goods themselves (such as non-conformity with specifications), you may face fines, return shipment, and other penalties. You must cooperate with customs for subsequent handling.
How can I shorten customs clearance times?
Confirm cargo regulatory requirements in advance and prepare all necessary documentation. Prioritize “advance declaration” (for imports). Work with a reputable freight forwarder/customs broker to ensure accurate declaration information.
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