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Are all imported goods required to make customs declaration? Are there any exceptions?
or complex compliance issues.
clearance and fund security.
I am the person in charge of a food trading company that has just started import business. Last week, we shipped a batch of olive oil from Europe, and our freight forwarder suddenly asked me to confirm the customs declaration method, but I previously thought the freight forwarder would take care of all related procedures. Now the goods are about to arrive at the port, and I am a bit flustered.
I heard that some small-batch goods do not need customs declaration? But my goods are worth more than RMB 100,000 and are imported under general trade terms. Will the goods be detained if they enter the port without customs declaration?
Besides, we do not have a professional customs broker, what documents do we need to prepare if we hire an agent? Will incomplete documents lead to extra costs caused by port detention? I am really worried about problems with this first import, and I want to know under what circumstances customs declaration is mandatory, and how to avoid potential pitfalls.
Daniel XuYears of service：10Customer Rating：5.0
Director of Import & Export OperationsStart a Chat
First of all，it should be clarified that all goods (including personal items exceeding the allowable limit) entering the country through customs-supervised ports are required to go through customs declaration，with no exceptions. Your olive oil worth RMB 100,000 is imported under general trade，so formal customs declaration is mandatory.
Attention shall be paid to pre-document review: 1. The commercial invoice shall indicate the actual transaction price to avoid price review disputes，2. Certificate of origin (for example，EU certificate of origin can enjoy tariff preferences)，3. Health certificate (mandatory for food products，which must comply with Chinese national standards)，4. The packing list shall be consistent with the bill of lading information (container number，gross weight and number of pieces must not be wrong).
Core node connection: 3 days before the goods arrive at the port，the agent shall complete the advance declaration (the policy promoted by the customs in 2026 can shorten customs clearance time)，after the customs passes the document review，pay customs duties and value-added tax，go through inspection (the probability is about 5%，and food products are mainly inspected for labels and health certificates)，then pick up the goods after release.
Abnormal contingency plan: If documents are incomplete，you can apply for guaranteed release (security deposit is required)，if port detention exceeds 3 days，you need to apply to the terminal for extension of the free storage period (the free storage period for general trade is 3-7 days)，in case of price review disputes，provide supporting materials such as procurement contracts and foreign exchange payment vouchers.
Compliant implementation: It is recommended to entrust a qualified customs declaration agent (you need to check its customs registration code)，and submit all documents 3 days in advance to ensure accurate information. For first-time import of food，you need to complete consignee filing in advance，which can be handled by the entrusted agent.
Cindy ChenYears of service：3Customer Rating：5.0
Key Account ManagerStart a Chat
From the perspective of customs policy, according to Article 24 of the Customs Law, the consignee of imported goods shall make declaration within 14 days from the date when the means of transport is declared to enter the territory. Overdue declaration will be subject to a late declaration fee of 0.05% of the cargo value per day. For your olive oil, if you fail to make declaration, the customs will detain the goods according to law, and may impose a fine of 5%-30% of the cargo value. In addition, attention shall be paid to the "price declaration specification" when declaring.
If the declared price is lower than the price of similar goods in the same period, the customs will launch a price review procedure and require supplementary supporting materials such as letters of credit and order emails. When entrusting a customs declaration agent, it is recommended that you require the agent to provide a "customs declaration pre-entry draft" for verification to ensure the accuracy of the commodity code (HS code). The HS code for olive oil is 1509100000, with a tariff rate of 10% (the EU GSP is still applicable in 2026). Wrong code may lead to incorrect application of tax rate and subsequent tax supplementary risks.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
From the perspective of logistics, failure to declare after the goods arrive at the port will incur container detention fees (charged by shipping companies, generally USD 100-200 per day) and port detention fees (charged by terminals, CNY 300-500 per day). Your olive oil is a food product, so you need to pay attention to the connection of cold chain logistics.
If the cold chain is interrupted due to port detention, the goods may deteriorate. It is recommended to choose the "direct shipping + advance declaration" scheme: direct shipping can reduce delays in transit links, and advance declaration (3 days before the arrival of the goods) allows the customs to review documents in advance, so that the goods can be inspected and released immediately after arrival.
In addition, the bill of lading endorsement shall be accurate: if you are the consignee, you need to affix the official seal and sign on the back of the bill of lading to ensure smooth transfer of cargo rights. If the freight forwarder holds the bill of lading, you need to confirm whether it has your power of attorney to avoid cargo right disputes.
Evelyn LiYears of service：3Customer Rating：5.0
Cross-border Compliance SupervisorStart a Chat
From the perspective of taxation, customs duties and value-added tax (VAT rate is 13%) shall be paid when making import customs declaration. For general trade imports, you can apply for VAT deduction. You need to obtain the "Special Customs Payment Voucher for Import VAT" issued by the customs, and upload it to the VAT Invoice Comprehensive Service Platform for deduction within the declaration period (before the 15th of the following month).
If you are a small-scale taxpayer, you cannot deduct the VAT, and the tax shall be included in the cost. In addition, if you plan to import for a long time, you can consider the "VAT deferral" policy (applicable to some pilot regions in 2026), that is, you do not need to pay VAT temporarily when importing, and declare and pay it after sales, which can ease capital pressure. However, the following conditions shall be met: the enterprise is a general taxpayer, has a fixed business place, and has completed customs filing, etc.
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
From the perspective of payment and foreign exchange compliance, you need to go through foreign exchange payment procedures with the customs declaration form after import declaration. According to the Regulations on Foreign Exchange Administration, you need to complete foreign exchange payment within 90 days after the goods are imported, and the payment amount shall be consistent with the amount on the customs declaration form.
If you use an offshore account to pay foreign exchange, you need to ensure that the SWIFT message information matches the customs declaration form, such as bill of lading number and contract number. In addition, the CIPS system has been fully promoted in 2026.
It is recommended to give priority to RMB cross-border payment, which can avoid exchange rate fluctuation risks and has a simpler process. If the bank fails to pass the review during payment, you need to provide materials such as customs declaration form, commercial invoice and payment application form to ensure the authenticity and compliance of the transaction background.
Lucas LiuYears of service：8Customer Rating：5.0
Senior Operations ConsultantStart a Chat
From a legal perspective, failure to declare imported goods is an act of "violating customs supervision regulations". According to Article 18 of the Regulations on Customs Administrative Penalties, a fine of 5%-30% of the value of the goods may be imposed.
If you entrust a freight forwarder to make customs declaration, you need to sign a written entrustment agreement to clarify the responsibilities of both parties. If the freight forwarder fails to declare on time due to negligence, it shall bear losses such as container detention fees and port detention fees. In addition, food imports must comply with the Food Safety Law.
If the label does not meet Chinese national standards, such as no Chinese ingredient list marked, the customs will not release the goods, and rectification shall be completed before re-declaration. It is recommended that you add a "label compliance clause" to the contract, requiring the seller to provide a label design draft that meets Chinese standards to avoid subsequent rectification costs.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
From the perspective of on-site inspection, olive oil is a food product, and the key points of customs inspection include: 1. Whether the label complies with GB7718 (General Rules for Labels of Prepackaged Food); 2. Whether the health certificate is issued by the official agency of the exporting country; 3.
Whether the quantity of goods is consistent with the customs declaration form; 4. Whether there are signs of deterioration. In case of inspection, you need to cooperate and provide materials such as certificate of origin, health certificate and label filing certificate, etc. If the label is unqualified, you can apply for "label rectification", which shall be carried out in the place designated by the customs, and re-inspection shall be conducted after the rectification is completed.
In addition, pay attention to whether the seal is intact during inspection. If the seal is damaged, you need to notify the freight forwarder and customs immediately to avoid being suspected of smuggling.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
From the perspective of packaging, olive oil is a liquid food, and the packaging shall have moisture-proof and leak-proof functions. If your goods are packed in iron drums, you need to ensure that there are no traces of damage or leakage on the drum body. In addition, the packaging shall be marked with information such as product name, specification, net content, place of origin and production date, which shall be consistent with the customs declaration form.
If the packaging does not meet the requirements, the customs may require repackaging, resulting in port detention. It is recommended that you require the seller to provide a packaging test report before shipment to ensure that it meets Chinese import standards.
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
Although you are currently engaged in import business, please note that if you re-export the imported olive oil later, you can apply for "export tax refund". You need to keep materials such as import customs declaration form (export tax refund copy), special VAT payment voucher and export customs declaration form, etc. The export tax refund rate is 13%, which is consistent with the import VAT rate.
However, please note that the exported goods must be declared for export within 1 year after import, and shall meet the conditions of "deemed self-produced goods", such as being related to the production and operation of your enterprise. If you do not keep complete documents, you will not be able to apply for tax refund, resulting in losses.
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
From the perspective of supply chain, import customs declaration is a key node, which needs to be linked with logistics, procurement and financial links. It is recommended that you establish a "pre-review mechanism for customs declaration materials": after the procurement department signs the contract, it immediately submits commercial invoices, certificates of origin and other materials to the customs declaration agent for pre-review; the logistics department provides bill of lading information simultaneously; the financial department prepares tax funds in advance.
In addition, for long-term imported goods, you can adopt the "centralized customs declaration" mode, which requires application to the customs, and you can make a summary declaration once a month, reducing the frequency of customs declaration and lowering costs. However, centralized customs declaration shall meet the following conditions: fixed type of goods, stable cargo value, and the enterprise credit rating is Class A, etc.