I.What core documents are required for the declaration?

According to the latest regulations issued by the General Administration of Customs in 2025,a complete declaration must include the following items:

• Basictradedocuments
  • PowerofAttorneyforApplicationof(CO)
  • CommercialInvoice
  • PackingList
• Must-have Certificate for Customs Clearance
  • ExportLicense(SpecificCommodities)
  • Book(CO/FTACertificate)
  • QualityInspectionCertificate(forproductsunderthecommodityinspectioncatalog)
• transport documents
  • BillofLading/Waybill
  • CargoTransportationInsurancePolicy(CIFTerms)

II.What are the new changes in electronic customs declaration in 2025?

Since the General Administration of Customs launched the "Smart Declaration 2.0" system in 2024,there are special points that need to be paid attention to when making declarations in 2025:

• NewRegulationsonHSCodeDeclaration
  • NewlyaddedDedicatedcodingclassification
  • Somemechanicalandelectricalproductsrequiresupplementation.Electronicfilingnumber
• Data interface requirements
  • Thecustomsdeclarationformmustbeintegratedwiththecompany’sERPsystemdata.
  • TheconsignorandconsigneemustcompletethecustomsAEOcertificationdatabinding.

3.What are the common compliance risks during the declaration process?

According to the analysis of customs administrative punishment cases from 2023 to 2025,the following aspects require special attention in prevention:

• Incorrectcommodityclassification
  • Acertainenterprisemistakenlyreportedsmartwearabledevicesasordinaryelectronicwatches,resultingintherecoveryofthetaxdifference.
  • Itisrecommendedtopre-confirmusingtheGeneralAdministrationofCustomsClassificationInquirySystem.
• False declaration of price
  • From2025onwards,thecustomswillintensifytheirreviewoftransferpricing
  • Related-partytransactionsmustprovideapricecompositionexplanation.

IV.How to Avoid Having Your Tax Refund Claim Rejected?

2025Regulatory tightening,recommendations:

• Documentconsistencyverification
  • TheproductnamesonthecustomsdeclarationformandtheVATinvoicemustbecompletelyidentical.
  • Theamountmustnotdeviatefromthedeclaredcustomsvaluebymorethan±5%.
• Time node control
  • Thepaymentmustbecompletedwithin90daysafterthegoodsleavethecountry.
  • Theexportdatemustlogicallycorrespondwiththecustomsdeclarationreleasedate.

V.What should be noted when declaring special trade methods?

For processing trade,cross-border e-commerce,and other special models:

• Cross-bordere-commerceB2Bexport
  • Theplatformtransactionnumbermustbefilledinthe"Remarks"columnofthecustomsdeclarationform.
  • The9710/9810modelrequiresthesubmissionofoverseaswarehousefilinginformation.
• Temporarilycarried by foreign transportation enterprises
  • Adepositorbankguaranteemustbeprovided.
  • Thetimelimitforre-exportationhasbeenshortenedto6months(originally1year).