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What Core Documents and Special Supporting Materials Are Required for Import Customs Declaration under General Trade Mode?
or complex compliance issues.
clearance and fund security.
I am a purchasing manager at a newly established imported food business based in Shanghai. Last week, I imported a batch of organic cheese from Europe for the first time. I thought only a bill of lading, commercial invoice and packing list were enough, but my forwarder notified me that the EU certificate of origin and official sanitary certificate were missing just before customs declaration, which almost led to port delay of the cargo.
I spent great effort to get the overseas supplier to send the documents urgently, and paid an extra of nearly 2000 yuan for express delivery. I am really overwhelmed now. Next, I will also be responsible for importing a batch of Spanish extra virgin olive oil, a batch of German dried pet treats, and three containers of pre-packaged snacks transferred from Yangshan Bonded Zone to general trade.
I am very anxious that I will miss key documents again, leading to cargo detention, high port storage fees and container detention fees. I would like to ask in detail what necessary materials are required for import customs declaration for different trade modes and different commodity categories?
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
First of all，pre-audit shall be conducted by dividing into general materials and exclusive materials according to trade mode and commodity category: General materials are required for all import customs declarations，including original ocean/air bill of lading，commercial invoice，packing list，and customs declaration power of attorney，Exclusive materials need to match specific scenarios. For example，general trade import of food requires certificate of origin，official sanitary certificate，and Chinese label filing certificate，conversion from bonded zone to general trade requires additional bonded zone exit certificate and customs filing manual，pet food requires additional entry animal and plant quarantine permit.
Attention shall be paid to the core node: pre-audit all documents 72 hours in advance to ensure that the customs broker and forwarder synchronize document information，avoid missing documents caused by information asymmetry，if it involves transshipment from special supervision areas，complete the verification of exclusive materials 1 day before the cargo exits the bonded zone，connect the information entry of the customs transshipment system to ensure consistent data.
For contingency plans，if the overseas supplier cannot provide exclusive materials in time，you can submit a bank guarantee to apply for customs clearance first，and supplement the materials within 10 working days as required by the customs，if there is already a risk of port delay，you can present the document pre-audit certificate issued by the customs broker to the terminal to apply for a 1-2 day buffer period of free port storage，to reduce cost losses.
After the final compliance implementation，all customs declaration materials shall be retained for no less than 5 years，ensure that the materials fully match the customs supervision code，so as to avoid compliance problems in subsequent customs audits.
Cindy ChenYears of service：3Customer Rating：5.0
Key Account ManagerStart a Chat
Among import customs declaration materials, the compliance of the certificate of origin directly affects tariff calculation and valuation results. Many enterprises easily fall into the misunderstanding that "any certificate of origin can enjoy preferential tariff". In fact, it is necessary to ensure that the certificate of origin complies with the rules of the corresponding free trade agreement.
For example, the certificate of origin under the China-EU Free Trade Agreement needs to be marked with "EU", and the proportion of original components of the goods is not less than 40%. Otherwise, the customs will impose tariffs at the most-favored-nation rate, and even initiate a valuation investigation due to inaccurate declaration, leading to customs declaration delay.
In addition, the customs declaration power of attorney must be affixed with the enterprise's official seal and legal representative's seal, and the entrustment period must cover the entire customs declaration cycle. If an electronic customs declaration power of attorney is used, it is necessary to ensure that the enterprise's customs credit rating is general credit or above, otherwise it cannot pass the electronic system verification.
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
The bill of lading in import customs declaration materials must be strictly endorsed in accordance with trade terms. If it is under FOB terms, the bill of lading must be endorsed by the shipper before being transferred to the consignee.
If it is under CIF terms, it is necessary to ensure that the consignee information on the bill of lading is consistent with the operating unit on the customs declaration form, otherwise the terminal will refuse to release the cargo, leading to port delay. In addition, the weight, number of packages and shipping marks on the packing list must fully match the manifest information.
If the error exceeds 5%, the customs will initiate a manifest verification procedure, and the goods need to be moved to the inspection area for verification, resulting in additional container moving fees and inspection fees. It is recommended that the forwarder synchronize the manifest information and compare it with the packing list 3 days before the cargo arrives at the port, and correct errors in advance.
Daniel XuYears of service：10Customer Rating：5.0
Director of Import & Export OperationsStart a Chat
The certificate of origin and customs payment memorandum in import customs declaration materials directly affect the enterprise's tax cost and compliance. If you apply for VAT deferred deduction, you need to additionally provide the enterprise's general VAT taxpayer qualification certificate and VAT deferred application form, and ensure that the taxable amount on the customs declaration form is fully consistent with the commercial invoice, otherwise it cannot pass the deduction verification of the tax system.
In addition, if the imported goods are subject to anti-dumping duties, a certificate of origin of the goods needs to be provided to prove that the goods are not from anti-dumping involved regions, otherwise anti-dumping duties will be levied, increasing the enterprise's cost. It is recommended that the taxable information of the commercial invoice and customs declaration form be reviewed by a tax specialist before customs declaration to ensure consistent data.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
The foreign exchange payment and receipt copy of the customs declaration form and the certificate of origin are core vouchers for cross-border payment and receipt. If the RMB cross-border payment (CIPS system) is adopted, it is necessary to ensure that the currency on the customs declaration form is consistent with the payment currency, and the shipper information on the certificate of origin is consistent with the payment object, otherwise the bank will refuse to process the payment procedure, leading to the enterprise's failure to pay the payment on time and affecting cooperation with overseas suppliers.
In addition, if the imported goods are prepaid, the advance payment filing form shall be submitted to the bank before customs declaration, and the pre-entry information of the customs declaration form shall be synchronized to ensure that the payment and receipt quota matches. It is recommended that the customs declaration materials and payment vouchers be verified by a compliance specialist before payment to avoid abnormal payment and receipt.
Lucas LiuYears of service：8Customer Rating：5.0
Senior Operations ConsultantStart a Chat
The Chinese label filing certificate and brand authorization letter in import customs declaration materials directly involve legal risks of intellectual property and product compliance. If imported pre-packaged food has not completed Chinese label filing, the customs will identify it as an unqualified product, detain the cargo or return it, and the enterprise may also face administrative penalties from the market supervision department.
In addition, if importing branded products, a legal authorization letter issued by the brand owner is required, and the authorization scope must cover the import and sales links in China, otherwise the enterprise will be complained by the intellectual property right holder, leading to cargo seizure. It is recommended that the Chinese label and authorization letter be reviewed by a legal specialist before import to ensure compliance with Chinese laws and regulations.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
During on-site inspection for import customs declaration, additional supporting materials matching the cargo attributes shall be prepared. For food cargo, samples of the same batch shall be provided for customs sampling and testing, and the quantity of samples shall meet the testing requirements (generally 3-5 independent packages); for hazardous goods, MSDS (Safety Data Sheet) and UN packaging performance inspection report are required, and the hazard mark on the packaging must be fully consistent with the MSDS, otherwise the customs will not pass the inspection, and the cargo needs to be re-applied for inspection after rectification.
In addition, if the goods involve wooden packaging, the IPPC fumigation mark certificate shall be provided, otherwise the wooden packaging will be required to be destroyed, resulting in additional destruction costs.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
The packaging compliance certificate in import customs declaration materials directly affects the customs clearance and transportation safety of the goods.
For imported hazardous goods, UN dangerous goods packaging performance inspection report and use identification certificate are required, and the UN number and hazard category mark on the packaging must be consistent with the MSDS, otherwise the customs will determine that the packaging is unqualified and the goods cannot be cleared; for imported moisture-prone food (such as organic cheese, dried pet treats), the packaging moisture resistance test report shall be provided to prove that the packaging can effectively prevent the food from getting damp and deteriorated, otherwise if moisture signs are found during on-site inspection, the goods will be required for inspection, resulting in additional inspection costs and delays. It is recommended that the overseas supplier provide the packaging compliance certificate before shipment for pre-verification.