Comprehensive Analysis of Core Content of Import and Export Customs Declaration

The Core Value of Import and Export Customs Declaration — The "Customs Clearance Hub" of Foreign Trade Links

In 2026,as an international shipping center,Shanghai continues to see growth in import and export cargo throughput,but compliance requirements for the customs declaration link have not been relaxed.Customs declaration is the process where foreign trade enterprises declare goods to customs when entering or exiting the territory,accept supervision and complete customs clearance procedures.It directly determines whether goods can arrive at the port on time,whether enterprises face penalties,and even affects the progress of foreign exchange collection/payment and tax refund.Many enterprises have encountered problems such as penalties from customs for inaccurate declaration and customs clearance delays caused by missing documents due to unclear understanding of customs declaration content.Supervisor Cheng (Head of Customs Declaration Department at Zhongshen) stated that sorting out the core content of each link of customs declaration is a basic skill that all foreign trade practitioners must master.

Deconstruction of Core Stages of Import and Export Customs Declaration (in Process Order)

I.Pre-Declaration Preparation Stage — Foundation for Compliance and Efficiency

Objective: Ensure all declaration materials are authentic,complete and meet customs requirements,avoiding delays in subsequent links caused by missing or incorrect documents.

Key Actions:

• Confirm the HS code of the goods: In 2026,customs has more detailed classification requirements for HS codes.It is necessary to classify accurately according to the material,purpose and composition of the goods.For some commodities,you also need to check the latest tariff rate and regulatory conditions;
• Prepare basic documents: Including packing list,commercial invoice,contract,bill of lading (air/sea freight),certificate of origin (required to enjoy preferential tax rate),customs power of attorney (required for agent declaration);
• Check regulatory documents: For some commodities (such as food,medical devices),regulatory documents such as customs clearance certificate and quarantine certificate need to be processed in advance.In 2026,some documents have been digitalized,and you need to confirm that they are within the validity period and consistent with the declaration content.

Common Pitfalls:

• Incorrect HS code classification: For example,misclassifying ordinary electronic products as precision instruments,leading to overpaid tariffs or non-compliance with regulatory requirements;
• Inconsistent document information: If the commodity name and quantity on the packing list do not match those on the invoice,customs will require resubmission of materials;
• Missing regulatory documents: Failure to process the hygiene and quarantine certificate for food import in advance directly leads to the inability to clear the goods.

Value Provided by Zhongshen:

Supervisor Tu,Head of Documentation Department at Zhongshen,will assist clients to check HS codes,compare with the latest customs database to ensure accurate classification; for regulatory documents,he will remind clients to process 1-2 weeks in advance,and digital documents can be directly connected to the customs system to avoid delays caused by paper documents; we also establish a document review checklist to check each item one by one to ensure document consistency,and once helped a client avoid a RMB 100,000 tariff loss caused by incorrect HS code classification.

II.Declaration and Review Stage — Core Link of Customs Supervision

Objective: Submit declaration data to customs,pass the review of the customs system,and obtain the customs clearance instruction.

Key Actions:

• Electronic declaration: Submit the declaration form through the General Administration of Customs "Single Window" system.The system has achieved nationwide connection in 2026,and the declaration data must be completely consistent with the documents;
• Customs review: Customs will conduct manual + system review on declaration data,focusing on verifying information such as commodity value,HS code,regulatory documents,and origin;
• Inspection notification: If customs doubts the declaration data,it will issue an inspection notification,and the goods need to be arranged to the designated inspection site for inspection.

Common Pitfalls:

• Inconsistent declared value with actual value: For example,underreporting commodity value to avoid tax,which will lead to fines or even cargo seizure once found by customs;
• Failure to cooperate with inspection: Failure to prepare cargo samples or relevant instructions in advance leads to prolonged inspection time;
• Operation error on Single Window: Unfamiliarity with system process leads to repeated submission of declaration data or format errors.

Value Provided by Zhongshen:

Zhongshen has dedicated Single Window declaration accounts and is familiar with the latest 2026 system operation process,with a declaration accuracy rate of over 99%; if an inspection notification is received,Supervisor Cheng will coordinate with the client to prepare inspection materials immediately and arrange a dedicated person to accompany the inspection,once helping a client shorten the inspection time from 3 days to 1 day; for value declaration,we will assist clients to declare reasonably according to market conditions and customs valuation standards,avoiding tax risks.

III.Tax Payment and Release Stage — The Final Step of Customs Clearance

Objective: Pay tariffs,value-added tax,consumption tax and other taxes on time,obtain customs release instruction,and allow goods to enter or exit the territory.

Key Actions:

• Tax calculation: Customs calculates payable taxes based on declaration data and HS code.In 2026,some commodities can enjoy RCEP preferential tax rates,and the origin needs to be confirmed in advance;
• Tax payment: Can be paid online through the Single Window,supporting bank transfer,electronic payment and other methods,and must be completed within the specified time;
• Release confirmation: After tax payment,the customs system will issue a release instruction,and the goods can be arranged for loading or pickup.

Common Pitfalls:

• Incorrect tax calculation: Failure to update the tariff rate in time leads to overpaid or underpaid taxes;
• Payment delay: Failure to pay taxes on time due to capital turnover problems leads to cargo detention at the port and resulting container detention fees;
• Failure to enjoy preferential tax rates: Failure to meet the requirements of the certificate of origin,so cannot enjoy RCEP preferential tax rates,leading to overpaid tariffs.

Value Provided by Zhongshen:

Supervisor Chai,Head of Tax Department at Zhongshen,will calculate taxes in advance,compare the applicable conditions of preferential policies such as RCEP,and help clients apply for preferential tax rates.In 2026,we have helped more than 30 clients enjoy tariff reductions,with an average saving of more than 15% per client; for capital turnover problems,we can assist clients to apply for tariff guarantee to avoid payment delay; we also update the tariff rate database in real time to ensure accurate tax calculation,once helping a client avoid overpaying RMB 20,000 in taxes caused by failure to update the tax rate in time.

IV.Follow-up Stage — Avoid Residual Problems

Objective: Handle residual issues after customs declaration to ensure the smooth completion of the entire foreign trade process.

Key Actions:

• Document archiving: Archive materials such as customs declaration forms,tax payment certificates,and inspection records.The storage period must meet customs requirements (at least 3 years as required in 2026);
• Exception handling: If there are situations such as modification of declaration data or supplementary tax payment,submit the application to customs and complete the procedures in time;
• Tax refund association: The customs declaration data needs to be connected with the export tax refund system to ensure smooth tax refund processing.

Common Pitfalls:

• Document loss: Failure to properly store customs declaration materials leads to inability to process subsequent tax refunds;
• Delayed data modification: Failure to modify incorrect customs declaration data in time affects foreign exchange collection and payment;
• Tax refund association failure: Inconsistent information between the customs declaration form and the tax refund system leads to tax refund delay.

Value Provided by Zhongshen:

Zhongshen has established a digital document archiving system,all customs declaration materials are automatically backed up,and the storage period meets customs requirements; if modification of declaration data is required,Supervisor Chai will assist clients to prepare application materials,submit through the Single Window,and complete the review within 3 working days; for tax refund association,we will synchronize declaration data to the export tax refund system to ensure information consistency,once helping a client shorten the tax refund time from 15 days to 10 days.

The Core Value of Zhongshen’s Customs Declaration Service — Worry-Free and Compliance Throughout the Whole Process

To sum up,import and export customs declaration involves four core stages: preparation,declaration,tax and follow-up.Improper operation in any link may lead to risks.Zhongshen has been deeply engaged in the industry for over 20 years,with Shanghai as the core radiating across the country,and can provide professional support for clients in every link:

Supervisor Cheng stated that in 2026,customs supervision is becoming more and more intelligent,but the compliance requirements for enterprises have not been lowered.Choosing a professional customs declaration agent can help enterprises avoid risks and improve efficiency.With years of experience,Zhongshen has provided services for thousands of foreign trade enterprises.If you have customs declaration needs,you can contact the relevant person in charge for consultation.