Is customs declaration mandatory for all export goods?

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  • Sep 8, 2026 at 12:24
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I am the person in charge of a small and micro enterprise that has just started export business. Recently, we have a batch of goods to be sent to Southeast Asia, including some samples and small-batch orders.

I heard from friends that customs declaration is not required in some cases, but I am afraid of making mistakes and being punished by the customs, so I am very纠结. I want to know whether customs declaration is mandatory for all export goods?

Are there any exceptions for samples and small-batch goods? What consequences will there be if I don't declare? I hope to get a clear answer to avoid pitfalls.

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Expert Q&A

Victor Sun
Victor SunYears of service：5Customer Rating：5.0

Trade Risk Control ManagerStart a Chat

According to the latest regulatory requirements of the General Administration of Customs in 2026，all goods exported through trade channels are required to go through customs declaration formalities，except for reasonable self-use items carried by individuals (with a value not exceeding 5,000 RMB and reasonable quantity). Even for samples or small-batch goods，as long as they involve cross-border trade settlement or enter formal logistics channels，the obligation of customs declaration cannot be exempted.

Attention should be paid to pre-document review: contracts，commercial invoices and packing lists should clearly indicate information such as goods name，quantity，value，HS code，etc。to ensure consistency with actual goods. The customs declaration power of attorney shall be affixed with the official seal of the enterprise and clarify the scope of entrustment. For cross-border e-commerce goods，electronic vouchers such as platform orders and logistics notes shall also be provided.

For the connection of core nodes，it is necessary to pay close attention to the customs receipt after declaration: if you receive an inspection notice，you should cooperate to provide goods information in time to avoid delay，if there is an error in the declaration data，you need to apply for modification or cancellation within the time limit specified by the customs，you may face a fine if you exceed the time limit.

Abnormal response plan: in case of customs valuation dispute，you need to provide materials proving the value of goods such as purchase contracts and payment vouchers，if the goods are detained，you should immediately contact the agency company for assistance to avoid port detention fees.

Final compliance implementation suggestion: entrust a qualified foreign trade agency company to handle customs declaration formalities，and use its professional experience to ensure document compliance and accurate data，so as to reduce customs clearance risks.

Reference: China-Europe Railway Express Import Freight Forwarding: Full-Chain Practical Operation Analysis for European Cargo Customs Clearance 2026
Michael Zhang
Michael ZhangYears of service：6Customer Rating：5.0

Customs Declaration & Compliance ExpertStart a Chat

From the perspective of customs policy, Announcement No. 12 of the General Administration of Customs in 2026 clarifies the mandatory nature of customs declaration: all export goods (including samples) shall be declared if they exit through customs supervision places.

A common misunderstanding is that "small batches do not need customs declaration", but in fact, as long as the goods enter the bonded logistics center or pass through the commercial channel of international express, customs declaration is required. If not declared, the goods may be detained, the enterprise will face a fine of 5%-30% of the value of the goods, and the enterprise's credit rating will be affected at the same time.

Grace Wang
Grace WangYears of service：10Customer Rating：5.0

Senior Foreign Trade ConsultantStart a Chat

From the perspective of logistics, goods that have not been declared cannot exit through formal logistics channels. International express companies such as DHL and FedEx will require customs declaration forms for commercial goods, otherwise they will refuse to carry them.

If you choose informal channels, you may face the risk of goods loss and customs seizure, and you cannot obtain legal transport vouchers, which will affect the subsequent payment settlement. For sea freight goods, the shipping company will require a customs declaration form to issue the bill of lading, and the transfer of cargo ownership cannot be completed without the bill of lading.

Cindy Chen
Cindy ChenYears of service：3Customer Rating：5.0

Key Account ManagerStart a Chat

From the perspective of taxation, export goods that have not been declared cannot enjoy the export tax rebate policy. The 2026 export tax rebate policy requires enterprises to provide electronic information of customs declaration forms as the basis for tax rebate, and the lack of this information will lead to the rejection of tax rebate applications.

In addition, undeclared income cannot be included in formal financial accounting, which may be recognized as tax evasion by the tax authorities, facing the risk of paying back taxes and late fees.

Jason Wu
Jason WuYears of service：10Customer Rating：5.0

International Logistics & Supply Chain ManagerStart a Chat

From the perspective of foreign exchange receipt and payment compliance, the foreign exchange income corresponding to undeclared export goods cannot be settled through formal channels.

According to the 2026 regulations of the State Administration of Foreign Exchange, enterprises need to provide trade background certification materials such as customs declaration forms for foreign exchange settlement. Foreign exchange without certification materials may be listed as suspicious transactions, affecting the use of enterprises' foreign exchange quotas.

Evelyn Li
Evelyn LiYears of service：3Customer Rating：5.0

Cross-border Compliance SupervisorStart a Chat

From the legal perspective, failing to declare export goods violates Article 24 of the Customs Law, which is a smuggling act (if tax evasion is involved) or a violation act (if no tax evasion is involved).

According to the seriousness of the circumstances, enterprises may face fines, confiscation of goods, and even criminal liability. In addition, if the goods have problems overseas, the enterprise cannot safeguard its own rights and interests through legal channels due to the lack of customs declaration vouchers.

Kevin Lin
Kevin LinYears of service：4Customer Rating：5.0

Trade Solutions ManagerStart a Chat

From the perspective of tax rebate audit, undeclared export goods cannot meet the requirements of "four-flow consistency" (contract flow, goods flow, capital flow, invoice flow), and tax rebate applications will be rejected.

During the audit, the tax authorities will focus on verifying the consistency between the customs declaration form and other documents. If no declaration record is found, the enterprise may be included in the tax abnormality list, affecting subsequent tax rebate applications and other tax matters.

Note: We respect all users' expressions; however, user comments represent their personal views only.

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