--- title: "What are the precautions for key nodes in the full import customs declaration process in 2026?" description: "Chaotic documents and unclear processes when importing chemical raw materials for the first time can easily lead to customs detention and port demurrage. By sorting out pre-document verification，core node connection and emergency response plans across the full chain，you can complete the process compliantly and efficiently while avoiding demurrage costs and price review risks.。" url: "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html" language: "en" type: "Q&A" category: "Customs Declaration Q&A" datePublished: "2026-10-09" dateModified: "2026-10-09" brand: "Zhongshen Trading China" answerCount: 10 --- # What are the precautions for key nodes in the full import customs declaration process in 2026? ## Question I run a newly established chemical raw material import company. I ordered a batch of epoxy resin from Germany last week, and this is my first time handling import customs declaration. I already have the bill of lading, commercial invoice and packing list, but I heard that MSDS and certificate of origin are also required? I am worried that incomplete documents will lead to customs detention after the goods arrive at the port, and I will have to pay demurrage fees. Besides, I am completely unfamiliar with the customs declaration process, and I do not know when to submit the declaration to customs, whether before or after the goods arrive at the port. What if the customs questions the declared price as too low during price review? I am very anxious that mistakes in this first operation will affect future cooperation, so I want to know the step-by-step procedure of import customs declaration and what details need attention to ensure smooth customs clearance. ## Answers ### Answer 1 — Best Answer When importing chemical raw materials for the first time，you should focus on verifying the completeness and accuracy of documents. In addition to basic documents including bill of lading，commercial invoice and packing list，epoxy resin is classified as a chemical product，so you must provide **MSDS** complying with GB/T 16483-2008 standard and certificate of origin (if you want to enjoy tariff preferences). You need to confirm that the component content listed in item 3 of the MSDS is consistent with the declaration information，and that the consignor and consignee information on the certificate of origin fully matches the information on the bill of lading，to avoid application rejection due to document inconsistency. The customs declaration process should be synchronized with logistics nodes. You can submit **pre-declaration** via the single window 3 days before the goods arrive at the port. At this time，you need to upload all documents and check whether the HS code is accurate - the HS code for epoxy resin is usually 3907300000，and you need to confirm whether commodity inspection is required. After the pre-declaration is approved，you can directly exchange the bill of lading and pick up the goods once they arrive at the port. If the pre-declaration is rejected，you need to revise and resubmit it within 24 hours to avoid missing the optimal declaration window. In case of customs price review disputes，you should immediately provide supporting documents including purchase contracts，foreign exchange payment vouchers，and past transaction records of the same batch of goods to prove the reasonableness of the declared price. If the goods are subject to inspection，you should cooperate with on-site inspection officers by providing samples and MSDS to ensure the goods are consistent with the declaration. In addition，you should reserve 10%-15% of the budget to cover demurrage fees or expedited processing fees，to avoid capital chain pressure. After customs clearance，you should print the customs declaration form and tax bill in time，complete tax payment，and keep all documents for at least **5 years** (the period for customs inspection). For cross-border e-commerce or general trade businesses，you should apply for **VAT deferral** according to your enterprise type to reduce capital occupation costs. Finally，ensure all processes comply with the requirements of the latest revised version of the *Administrative Measures for Import Goods Declaration* issued by the General Administration of Customs in 2026. **status:** accepted **Author:** Daniel Xu **Date:** 2026-10-09 ### Answer 2 Customs price review disputes shall follow the principle of "authentic and reasonable price". If the declared price is questioned, you should provide detailed terms of the purchase contract (such as payment method, delivery terms), bank slips (to prove the actual foreign exchange payment amount), and transaction price data of similar products in the same industry during the same period. If direct evidence cannot be provided, you can apply for customs price consultation to explain the price composition (such as freight, insurance premium, commission, etc.) to avoid deleting the declaration and resubmitting. In 2026, the customs launched the "price review pre-ruling" service, which can be applied for 3 months before the import of goods to determine the dutiable value in advance and reduce the risk of disputes. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-09 ### Answer 3 Imported goods usually have a 7-day free storage period after arrival at the port (subject to the specific port policy). If you expect that customs clearance cannot be completed in time, you should contact the shipping company in advance to apply for an extension of the free storage period, or transfer the goods to a bonded warehouse for temporary storage. Epoxy resin can be temporarily stored in Shanghai Waigaoqiao Free Trade Zone, with a daily storage fee of about CNY 0.5 per cubic meter, which is much lower than the demurrage fee (about CNY 2 per cubic meter per day). In case of container rollover, you should replace the bill of lading and resubmit the declaration in time to avoid affecting the customs clearance progress. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-09 ### Answer 4 In 2026, both cross-border e-commerce imports and general trade can apply for VAT deferral (import value-added tax is temporarily exempted from payment, and shall be declared after the goods are sold). Application conditions include: the enterprise is a general taxpayer, has a customs consignor and consignee filing number, and has signed a deferral agreement with the tax authority. Taking epoxy resin as an example, the import VAT rate is 13%, and for goods worth CNY 1 million, CNY 130,000 of VAT can be deferred to ease capital pressure. However, you should pay attention to timely declaration during the deferral period to avoid late fees. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-09 ### Answer 5 Cross-border RMB payment through the CIPS system can enjoy exchange rate preferences. The message must include information such as customs declaration number and contract number to ensure "four-stream consistency". A single foreign exchange payment exceeding 50,000 US dollars requires advance filing. For foreign exchange payment via offshore accounts, you should keep payment vouchers and corresponding contracts for inspection by the State Administration of Foreign Exchange. According to the 2026 foreign exchange policy, receipt and payment of foreign exchange must strictly match the customs declaration information to avoid abnormal transactions being monitored. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-09 ### Answer 6 The bill of lading is a document of title. During import customs declaration, you need to confirm whether the endorsement is correct: the order bill of lading (To Order) requires endorsement and transfer by the consignor, and the straight bill of lading can be used directly to pick up goods. The purchase contract should clearly specify force majeure clauses. In case of delay caused by port strikes, you can be exempted from part of the liability according to the clauses. Customs recordation of intellectual property rights should be handled in advance to avoid goods being detained due to infringement. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-09 ### Answer 7 During customs inspection, you should cooperate with the unpacking inspection to ensure that the goods are consistent with the declaration. Epoxy resin should be stored in a ventilated and dry area, and damage and leakage should be avoided during unpacking. In case of abnormal X-ray inspection results (unknown objects shown in the image), you should provide MSDS and component test reports to explain the nature of the goods. After the inspection is completed, confirm that the seal is intact to avoid goods being swapped during transportation. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-09 ### Answer 8 Epoxy resin is classified as flammable liquid (UN number 1866), and must be packed in UN-certified dangerous goods packaging printed with UN number, dangerous goods mark and net content. The packaging must pass drop test and leakage test to ensure transportation safety. The MSDS must clearly specify the packaging material and specifications, which shall be consistent with the actual packaging. If the packaging does not meet the requirements, you need to repack the goods before customs declaration. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-09 ### Answer 9 When imported goods are used for export, you should keep the customs declaration form and input invoice for subsequent export tax refund applications. According to the 2026 export tax refund policy, document filing includes bill of lading, customs declaration form, contract, etc., and shall be completed within 15 days after export. If the import documents are inconsistent with the export filing records, the progress of the tax refund application will be affected. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-09 ### Answer 10 When importing, you need to conduct cost accounting before choosing CIF or FOB terms: under CIF terms, the seller is responsible for transportation and insurance, but the price is higher; under FOB terms, the buyer can independently choose the logistics provider, which can reduce transportation costs. Taking the route from Germany to Shanghai as an example, the logistics cost of FOB Hamburg is about 10% lower than that of CIF Shanghai, but the buyer needs to bear the risks during transportation. You should choose appropriate trade terms according to the value of the goods and your risk tolerance. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-09 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What are the precautions for key nodes in the full import customs declaration process in 2026?", "text": "I run a newly established chemical raw material import company. I ordered a batch of epoxy resin from Germany last week, and this is my first time handling import customs declaration. I already have the bill of lading, commercial invoice and packing list, but I heard that MSDS and certificate of origin are also required? I am worried that incomplete documents will lead to customs detention after the goods arrive at the port, and I will have to pay demurrage fees. Besides, I am completely unfamiliar with the customs declaration process, and I do not know when to submit the declaration to customs, whether before or after the goods arrive at the port. What if the customs questions the declared price as too low during price review? I am very anxious that mistakes in this first operation will affect future cooperation, so I want to know the step-by-step procedure of import customs declaration and what details need attention to ensure smooth customs clearance.", "answerCount": 10, "upvoteCount": 7, "datePublished": "2026-10-09T22:13:19Z", "dateModified": "2026-10-09T22:15:25Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "When importing chemical raw materials for the first time，you should focus on verifying the completeness and accuracy of documents. In addition to basic documents including bill of lading，commercial invoice and packing list，epoxy resin is classified as a chemical product，so you must provide MSDS complying with GB/T 16483-2008 standard and certificate of origin (if you want to enjoy tariff preferences). You need to confirm that the component content listed in item 3 of the MSDS is consistent with the declaration information，and that the consignor and consignee information on the certificate of origin fully matches the information on the bill of lading，to avoid application rejection due to document inconsistency. The customs declaration process should be synchronized with logistics nodes. You can submit pre-declaration via the single window 3 days before the goods arrive at the port. At this time，you need to upload all documents and check whether the HS code is accurate - the HS code for epoxy resin is usually 3907300000，and you need to confirm whether commodity inspection is required. After the pre-declaration is approved，you can directly exchange the bill of lading and pick up the goods once they arrive at the port. If the pre-declaration is rejected，you need to revise and resubmit it within 24 hours to avoid missing the optimal declaration window. In case of customs price review disputes，you should immediately provide supporting documents including purchase contracts，foreign exchange payment vouchers，and past transaction records of the same batch of goods to prove the reasonableness of the declared price. If the goods are subject to inspection，you should cooperate with on-site inspection officers by providing samples and MSDS to ensure the goods are consistent with the declaration. In addition，you should reserve 10%-15% of the budget to cover demurrage fees or expedited processing fees，to avoid capital chain pressure. After customs clearance，you should print the customs declaration form and tax bill in time，complete tax payment，and keep all documents for at least 5 years (the period for customs inspection). For cross-border e-commerce or general trade businesses，you should apply for VAT deferral according to your enterprise type to reduce capital occupation costs. Finally，ensure all processes comply with the requirements of the latest revised version of the *Administrative Measures for Import Goods Declaration* issued by the General Administration of Customs in 2026.", "upvoteCount": 7, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#acceptedAnswer", "datePublished": "2026-10-09T23:00:19Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Customs price review disputes shall follow the principle of "authentic and reasonable price". If the declared price is questioned, you should provide detailed terms of the purchase contract (such as payment method, delivery terms), bank slips (to prove the actual foreign exchange payment amount), and transaction price data of similar products in the same industry during the same period. If direct evidence cannot be provided, you can apply for customs price consultation to explain the price composition (such as freight, insurance premium, commission, etc.) to avoid deleting the declaration and resubmitting. In 2026, the customs launched the "price review pre-ruling" service, which can be applied for 3 months before the import of goods to determine the dutiable value in advance and reduce the risk of disputes.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#suggestedAnswer-2", "datePublished": "2026-10-09T22:58:32Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "Imported goods usually have a 7-day free storage period after arrival at the port (subject to the specific port policy). If you expect that customs clearance cannot be completed in time, you should contact the shipping company in advance to apply for an extension of the free storage period, or transfer the goods to a bonded warehouse for temporary storage. Epoxy resin can be temporarily stored in Shanghai Waigaoqiao Free Trade Zone, with a daily storage fee of about CNY 0.5 per cubic meter, which is much lower than the demurrage fee (about CNY 2 per cubic meter per day). In case of container rollover, you should replace the bill of lading and resubmit the declaration in time to avoid affecting the customs clearance progress.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#suggestedAnswer-3", "datePublished": "2026-10-09T22:53:20Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "In 2026, both cross-border e-commerce imports and general trade can apply for VAT deferral (import value-added tax is temporarily exempted from payment, and shall be declared after the goods are sold). Application conditions include: the enterprise is a general taxpayer, has a customs consignor and consignee filing number, and has signed a deferral agreement with the tax authority. Taking epoxy resin as an example, the import VAT rate is 13%, and for goods worth CNY 1 million, CNY 130,000 of VAT can be deferred to ease capital pressure. However, you should pay attention to timely declaration during the deferral period to avoid late fees.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#suggestedAnswer-4", "datePublished": "2026-10-09T22:52:03Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "Cross-border RMB payment through the CIPS system can enjoy exchange rate preferences. The message must include information such as customs declaration number and contract number to ensure "four-stream consistency". A single foreign exchange payment exceeding 50,000 US dollars requires advance filing. For foreign exchange payment via offshore accounts, you should keep payment vouchers and corresponding contracts for inspection by the State Administration of Foreign Exchange. According to the 2026 foreign exchange policy, receipt and payment of foreign exchange must strictly match the customs declaration information to avoid abnormal transactions being monitored.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#suggestedAnswer-5", "datePublished": "2026-10-09T22:51:17Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The bill of lading is a document of title. During import customs declaration, you need to confirm whether the endorsement is correct: the order bill of lading (To Order) requires endorsement and transfer by the consignor, and the straight bill of lading can be used directly to pick up goods. The purchase contract should clearly specify force majeure clauses. In case of delay caused by port strikes, you can be exempted from part of the liability according to the clauses. Customs recordation of intellectual property rights should be handled in advance to avoid goods being detained due to infringement.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#suggestedAnswer-6", "datePublished": "2026-10-09T22:44:39Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "During customs inspection, you should cooperate with the unpacking inspection to ensure that the goods are consistent with the declaration. Epoxy resin should be stored in a ventilated and dry area, and damage and leakage should be avoided during unpacking. In case of abnormal X-ray inspection results (unknown objects shown in the image), you should provide MSDS and component test reports to explain the nature of the goods. After the inspection is completed, confirm that the seal is intact to avoid goods being swapped during transportation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#suggestedAnswer-7", "datePublished": "2026-10-09T22:42:09Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "Epoxy resin is classified as flammable liquid (UN number 1866), and must be packed in UN-certified dangerous goods packaging printed with UN number, dangerous goods mark and net content. The packaging must pass drop test and leakage test to ensure transportation safety. The MSDS must clearly specify the packaging material and specifications, which shall be consistent with the actual packaging. If the packaging does not meet the requirements, you need to repack the goods before customs declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#suggestedAnswer-8", "datePublished": "2026-10-09T22:39:31Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "When imported goods are used for export, you should keep the customs declaration form and input invoice for subsequent export tax refund applications. According to the 2026 export tax refund policy, document filing includes bill of lading, customs declaration form, contract, etc., and shall be completed within 15 days after export. If the import documents are inconsistent with the export filing records, the progress of the tax refund application will be affected.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#suggestedAnswer-9", "datePublished": "2026-10-09T22:32:45Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "When importing, you need to conduct cost accounting before choosing CIF or FOB terms: under CIF terms, the seller is responsible for transportation and insurance, but the price is higher; under FOB terms, the buyer can independently choose the logistics provider, which can reduce transportation costs. Taking the route from Germany to Shanghai as an example, the logistics cost of FOB Hamburg is about 10% lower than that of CIF Shanghai, but the buyer needs to bear the risks during transportation. You should choose appropriate trade terms according to the value of the goods and your risk tolerance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-import-customs-declaration-key-nodes.html#suggestedAnswer-10", "datePublished": "2026-10-09T22:15:25Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Customs Declaration Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/"} ,{"@type": "ListItem", "position": 4, "name": "What are the precautions for key nodes in the full import customs declaration process in 2026?"} ] } ] ```