
I. AgencyExport customs clearanceWho is responsible for filling out the declaration?
According to Customs General Administration Announcement No. 58 of 2024,Agency export,29. Under this mode:
- Customs declaration enterprisesresponsible for system entry of customs declarations
- Entrusting enterprisemust provide complete and accurate declaration elements
- including 17 basic data items such as product HS code, transaction method, and origin
- Starting from 2025, new carbon footprint declaration requirements for new energy products will be added
Special Note: The agency agreement must clearly define the legal liability division for data authenticity. It is recommended to adddata review confirmation clauses.
What special precautions should be taken when filling in product information?
2025 Customs Declaration Form New Regulations Requirements:
- HS CodeMust be accurate to 10 digits
- Can be verified in real-time on the official website of the General Administration of Customs Tax Management Center
- Quantity UnitMust simultaneously indicate international standard units and trade units
- For example: 1000 kg/20 pallets
- Amount DeclarationMust specify the exchange rate application date
- It is recommended to use the Bank of Chinas spot exchange selling rate 3 working days before shipment
What are the new requirements for customs document electronization in 2025?
According to the latest reform plan:
- Full-processPaperless declarationCoverage increased to 95%
- Added newThree mandatory interface data items:
- Enterprise ERP system production data
- Cross-border logistics tracking data
- Foreign exchange receipt and payment information
- Electronic signatures must useCA certificates certified by customs
How to avoid common declaration errors?
According to customs audit statistics for the first half of 2025:
- Declaration value discrepancies(37% of cases)
- Case: A company mistakenly reported CIF price as FOB price, resulting in 280,000 yuan in back taxes
- HS code classification errors(29% of cases)
- Document information inconsistencies(24% of cases)
- Special attention should be paid to matching with bills of lading, invoices, and packing lists
How to ensure the accuracy of customs declaration information?
It is recommended to executeThree-level verification mechanism:
- Level 1: Basic data entry verification by sales staff
- Level 2: Logical review by customs supervisor
- Focus on checking price reasonableness and transportation method compatibility
- Level 3: Automatic system verification
- Recommended to use customs declaration assistance systems from AEO-certified enterprises
How to fill in special trade methods?
For different trade modes:
- Cross-border e-commerceOverseas warehouse registration number must be reported
- Market procurementGoods consolidation location information must be specified
- Processing tradeMust associate manual/account book number
Special reminder: New in 2025Green trade identifier, eligible new energy products can enjoy fast clearance channels.
How to correct errors found after declaration?
According to the latest customs operation guidelines:
- Before releaseAmendment applications can be submitted
- Must submit amendment application with official seal
- Released goodsRequire follow-up processing
- Tax adjustment cases require tax supplement procedures
- Electronic amendment system will be implemented starting 2025Single Window allows online submission of amendment applications
- Focus on preventing three types of risks:
What legal risks should be prevented in agency customs declaration?
Inaccurate declaration
- Resulting administrative penaltiesRecommend purchasing customs compliance insurance
- Improper document management
- Resulting legal disputesDefective tax refund documentation
- Defective tax refund documentsEconomic losses incurred
- Special attention should be paid to the correspondence between the customs declaration value and the VAT invoice value