I.The current situation of Japan’s biscuit import trade and policy background

In recent years,the food trade between China and Japan has shown significant growth.According to data from the General Administration of Customs,the total value of Sino-Japanese trade reached 2.07 trillion yuan from January to October 2023,an increase of 2.3% year-on-year.Among these,Japanese food products continue to gain market share in China’s imported food market due to their high quality and unique flavors.Japanese biscuits,as a popular product category,have seen an average annual import growth rate of over 15%,but they also face a more stringent regulatory environment.

At the policy level,after the RCEP (Regional Comprehensive Economic Partnership) comes into effect,more than 90% of China-Japan trade in goods will gradually achieve zero or low tariffs.The most-favored-nation tariff rate applied to Japanese biscuits (e.g.HS 1905310000 "Biscuits" at 15%) is expected to be further reduced under the RCEP framework.However,it should be noted that starting from 2024,China’s customs will implement the new version of the "Regulations on the Registration and Management of Overseas Food Manufacturers Exporting Food to China",and all Japanese food manufacturers exporting to China must complete registration in the "Import Food Overseas Manufacturers Registration Management System" of the General Administration of Customs.Otherwise,they will not be able to clear customs.In addition,importers also need to pay close attention to new regulations issued by Japan’s Ministry of Health,Labour and Welfare on food additives and microbiological indicators (such as the revised "Food Hygiene Law" in 2023).

II.Japanese BiscuitsCore Document List and Audit Key Points

AsFor agents,document processing is the core step in controlling customs clearance risks.When importing Japanese biscuits,the following essential documents are required,and agents must review each document individually to avoid issues such as "inconsistent documents" or "non-compliant documents":

• BasicCommercialDocumentsContract(specifyingtheproductname,specifications,quantity,unitprice,andtradetermssuchasCIFShanghai),commercialinvoice(consistentwiththecontractamountandindicatingtheorigin),packinglist(listingthegrossweight,netweight,andvolumeofeachbox,matchingwiththebilloflading).
• Transportationandpropertyrightsdocuments:BillofladingB/L,musthaveforCleanBillofLadingNote:Is.No“電放”or“Original”）,BillofladingProcessandFrequentlyAskedQuestionsforExportingMiningMachinerytoSoutheastAsia|ShanghaiImport/ExportAgentD/O,Exchangedocuments時Specialmaterialcertificates(suchastestreportsthatmeetASTMstandards)OriginalbillsofladingorBankguaranteeletter)
• Officialcompliancedocuments:
  • (FORME,preferentialtariffcertificateofRCEPmembercountries,whichneedstobeissuedbyanauthorizedinstitutioninJapanandindicatethatthegoodscomplywiththerulesoforigin);
  • HealthCertificate(issuedbytheJapaneseMinistryofHealth,LabourandWelfareoritsauthorizedagencies,whichmustlisttheproductingredients,productionprocess,andadeclarationofcompliancewithJapaneseandChinesefoodsafetystandards);
  • Ingredientlist(withChineseandEnglishversions,listingthenamesoffoodadditivesandtheirinternationalcodes,suchasE-codes);
  • Labelsample(mustcomplywithGB7718"GeneralPrinciplesforLabelingofPrepackagedFoods",includingChineseproductname,ingredientlist,productiondate,shelflife,importerinformation,etc.withoutanyforeignlanguageinformationcoverage).

Key points of the reviewIs the label missing the nutritional ingredient list (mandatory requirement of GB 28050)?Does the health certificate indicate "no radiation sterilization was used" (a key inspection point for some customs)?Is the "HS code" on the certificate of origin consistent with the actual goods (which directly affects the tariff rate)?If any label issues are identified,the agent should notify the client in advance to rectify the situation,to avoid the goods being returned due to label problems or incurring additional demurrage fees upon arrival at the port.

III.Full-process logistics management: Key nodes from the Japanese factory to the Chinese warehouse

The professionalism of the logistics process directly affects the efficiency and cost of customs clearance.Foreign trade agents need to select the optimal transportation solution based on the characteristics of the goods (such as shelf life and value).

• SelectionofTransportationModeMostJapanesebiscuitsaregeneralcargo(notrequiringcoldchain),soitisrecommendedtoshiptheminfullcontainers(FCL)primarily.Thismethodiscost-effectiveandsuitableforlargequantities(forexample,a20-footcontainercanholdabout15tons).However,iftheorderisurgentorthequantityissmall,othershippingmethodscanbeconsideredinstead.(Forexample,fromNarita,TokyotoPudong,Shanghai,thejourneycanbecompletedin48hours),butthefreightcostisabout5-8timesthatofseafreight.
• PortofOriginOperationsTheagentneedstocoordinatewithJapanesesupplierstoensureon-timedeliverytodesignatedports(KobeandOsakaarethemainexportports),supervisethepackingprocess(takephotosforrecordtoavoidshortdeliveriesandmixedshipments),andobtainthe"ShippingAdvice"totrackthecargo’smovement.
• Pre-arrivalpreparations:Afterthegoodsleavetheport,theagentinitiatesthe"pre-declaration"process,submitsthedraftdeclarationformthroughthesinglewindow,pre-auditstheHScode(1905310000),declarestheelements(suchasbrand,type,andingredientcontent),calculatesthetariff(valueofthegoods×15%)andVAT((valueofthegoods+tariff)×13%),andremindstheclienttopreparethetaxpayment.
• CustomsClearanceatthePortofDestination:Afterthegoodsarriveattheport,theagentmustcompletethecustomsdeclarationwithin14days(latesubmissionswillincurademurragefeechargedat0.5‰perday).Theprocessincludes:changingthebilloflading(exchangingtheD/Owiththeelectronicreleaseguaranteeortheoriginalbilloflading)→inspection(productsonthecustomsinspectionlistrequirecustomsinspectionandsamplingfortesting)→customsdeclaration(systemdeclarationandtaxpayment)→release(iftherearenoabnormalitiesduringtheinspection,thereleasedocumentwillbesigned).Ifthegoodsaresubjecttorandominspectionbythecustoms,theagentmustaccompanytheinspectionandprovidesupportingdocumentssuchasthegoodslistandlabelsamplestoensurethattheinspectioniscompletedwithin24hours.
• DomesticdistributionAftertherelease,theagentwillarrangeforit.Deliverthecontainertothedock,distributeittotheclient’sdesignatedwarehouse(door-to-doorserviceisavailable),andprovidereal-timeupdatesonlogisticsinformation(suchasestimatedarrivaltimeandsigningstatus).

IV.Risk prevention and control and value-added capabilities in foreign trade agency services

In addition to documents and logistics,agents need to help clients avoid risks throughout the entire process and provide value-added services:

Contract review and payment guaranteeThe agent needs to review the quality clauses in the contract (such as "Sensory indicators: uniform color and no odor"),the delivery period (specifying the "latest shipment date"),and the dispute resolution (it is recommended to stipulate the "China International Economic and Trade Arbitration Commission").Regarding the payment method,if it’s the first cooperation,it is recommended to use the letter of credit payment method.(Letter of Credit) reduces Risk; for clients involved in re-export business to Russia,the agent can provide efficient services through VTB Bank (Russian Foreign Trade Bank)The service supports dual-currency settlement in rubles and RMB,shortening the settlement time to 3-5 days and reducing the impact of exchange rate fluctuations.

5.Typical case: A certain brand of matcha cookies from JapanPractical operation

In November 2023,a client entrusted an agent to import 1,000 boxes of Japanese matcha cookies (with a value of $120,000 and shipped by sea in a 20-foot container).The agent’s operations were as follows:

• Documentpre-reviewItwasfoundthattheoriginallabelonlymarked"Matcha"inJapanese,failedtotranslateitinto"GreenTeaPowder"accordingtoGB7718,andlackedanutritionalinformationtable(energyandproteincontent).WeimmediatelyrequiredtheclienttocontacttheJapanesesupplierforrectificationandtoreprintthelabel.
• LogisticsArrangementCoordinatetheloadingofcontainersatKobePort.TheshipwilldepartonNovember5thandarriveatYangshanPortinShanghaionNovember12th.
• CustomsClearanceStage:Completethepre-declaration3daysbeforearrival,andconfirmthattheHScodeis1905310000.CalculatethecustomsdutyasUS$18,000,andthevalue-addedtax(12+1.8)×13%=US$18,000.Theclientpaysthetaxesinadvance.
• TariffDisputeThecustomsconductedrandominspectionandverification.Theagentaccompaniedthemtoopentheboxes,checkthelabels(whichhavebeenrectified),thequantity(1000boxes),andthespecifications(200gperbox,with12packsineachbox),whichwereconsistentwiththedocuments.Thegoodswerereleasedonthesameday.
• DeliveryanddispatchTheboxwaspickeduponNovember15anddeliveredtotheclient’swarehouseinHangzhouonNovember16.Theentireprocesstook7workingdaystocompletecustomsclearance,withnoadditionaldetentionfeesinHongKong.

VI.Practical Advice for Importers: How to Efficiently Cooperate with Agents to Complete Customs Clearance

• ProvidedetailedinformationinadvanceDuringtheconsultationstage,weprovideinformationaboutthecookieingredients(e.g.whethertheycontaindairyproducts),packagingspecifications(whethertheycomeinindividualsmallpackages),andthebrand(whetherit’sawell-knownJapanesebrand),whichhelpsagentsassessthecustomsclearancerisks.
• AllowAmpleTimeItisrecommendedtostartpreparingthenecessarydocuments(suchaslabeldesignandapplicationforhealthcertificates)15daysbeforethegoodsarriveattheport,inordertoavoiddelaysincustomsclearanceduetodocument-relatedissues.
• Payattentiontotheregistrationofoverseasenterprises:
• CooperationonlabelrectificationThelabelsareakeyfocusofcustomsinspections.Iftheagentsuggeststhattheyneedtobecorrected,theyshouldbeaddressedasapriority(eitherbyattachinglabelsattheJapanesefactoryoraddingthemtothesupervisedwarehouseafterarrivalattheport)toavoidaffectingtheefficiencyofcustomsclearance.

In summary,for the import declaration of Japanese biscuits,foreign trade agents need to possess professional competence in document review,logistics management,and policy response.As a foreign trade agent with 10 years of experience,we assist importers in reducing customs clearance risks through full-process control,ensuring the efficient completion of the "last mile" delivery from Japanese factories to the Chinese market.