What Is an Export Declaration?

The export goods declaration form refers to the document that the export enterprise fills in to the customs in accordance with the contents of the export license and export invoice when the product is exported. It has a certain legal effect after being confirmed by the customs. It is an important evidence for the declaration and departure of export products and an important certificate for applying for a tax refund for export products. The main contents of the export goods declaration form include the name, number of pieces, weight, unit, total price, name of the export port, name of the means of transport, operating unit, receiving unit, contract agreement, nature of trade, consumer country and other items. In order to facilitate enterprises to apply for export tax rebates, starting from October 1, 1989, the export goods declaration form has been specially added as a "Unused Export Tax Refund Application Unit". After the customs inspection and seal, the enterprises will accompany the export The tax refund application form is reported to the tax authority in charge of tax refund. This is one of the legal certificates for tax authorities to review the tax refund for export products. ^[1]

Export cargo declaration

Used to confirm whether the goods are actually exported or imported, issued by the customs

How to fill in the export goods declaration form

How to fill in the export goods and customs declaration form: The consignee or consignor of the export goods, or their agent (hereinafter collectively referred to as the "customs declaration officer"), fill in the "Import and Export Goods Declaration Form" when the goods are imported or exported, Customs declaration, and provide the approval documents for the export of goods and related freight and commercial documents, so that the customs can check whether the import and export of goods are legal, determine the collection or reduction of customs duties, and compile customs statistics.

The number of copies of the export goods declaration form is mainly based on the needs of customs declaration operations and customs supervision. In general

Export cargo declaration

For export declarations, you need to fill out four customs declaration forms; for export through processing trade, you need to fill out five customs declaration forms; for export through processing trade, you need to fill out six customs declaration forms. In addition, for goods that require customs supervision in the form of re-export and re-export, an additional declaration form is required.

Requirements for completing the declaration form for export goods

1. The items filled in the customs declaration form must be accurate, complete and clear. If there are any changes to the filled-in items, a check chapter should be affixed to the changed items;

2. Goods of different contracts cannot be filled in a customs declaration form;

3. If multiple goods are included in the same contract, it should be noted that the number of goods in the customs statistics commodity number filled in a customs declaration form should not exceed five;

4. The declaration form should be consistent with the attached contract, invoice, container list, etc. The content declared in the declaration form should be consistent with the actual exported goods.

Detailed steps and instructions for export cargo declaration

Here's how to fill in the "Declaration of Export Goods" item by item:

1. Export Port: Enter the name of China's frontier port for customs clearance of goods.

2. Business unit: Enter the name of the enterprise or unit in China that has signed or implemented an export trade contract (agreement).

3. Refers to the port (station): fill in the goods scheduled to be finally delivered to the port, airport or station.

4. Contract (Agreement Number): Fill in the detailed year, prefix and number of the contract agreement for this batch of goods and the number of the attachment.

5. Trade methods: Fill in "General trade", "Intermediate, United Nations and international organizations free aid materials and gifts", "Contributed goods from overseas Chinese, Hong Kong and Macao compatriots and foreign Chinese," "Compensation trade", "Processing with supplied materials" "Assembly trade" (except for counterpart contracts), "Incoming processing and matching trade for counterpart contracts", "Incoming processing trade", "Consignment, supply and marketing trade", "Border local trade and border area small trade", or "Other" . It cannot be simply reported as "assistance", "gift" or "processing and assembly".

6. Trading country (region): the country (region) where the goods are sold. Fill in the country where the contract (agreement) is signed with the enterprise and unit in China or the country (region) where the vendor is located.

7. Consumption country (region): Enter the country (region) where the actual consumption of the exported goods is filled. If the country of consumption cannot be determined, it should be shipped to the country of consumption as the last to be predicted. If the goods of one declaration form have different consumer countries, they should be indicated separately.

8. Consignee: Fill in the name and location of the company that last received the goods abroad.

9, the name and number of the means of transport: Jianghai Transport fill in the ship name, land transport fill in the car number, air and mail only fill in the "air" or "post".

10. Packing note or waybill number: shipping packing note number, land shipping packing number, postal tax declaration list (package note) number.

11. Collection and settlement methods: Fill in settlement methods such as telegraphic transfer (T / T), letter transfer (M / T), letter of credit (L / C), acceptance document (D / A) or payment document (D / P) .

12. Departure point: Fill in the departure point of the export goods and the area where the export goods are delivered. For example, the cargo will be shipped from Baoding, Hebei, to Tianjin Xingang for loading and export. The place of shipment should be Hebei Province. However, export goods that are traded and shipped by enterprises in the Special Economic Zone, Hainan Administrative Region, Economic and Technological Development Zone, and Economic Open Zone, regardless of where the goods were originally shipped, are based on the relevant Special Economic Zone, Hainan Administrative Region, Economic and Technological Development Zone, Economy The open area is the place of departure. As for the export goods shipped or sold by enterprises or units in other provinces, autonomous regions, and municipalities directly under the Central Government, if they pass or go to the Special Economic Zone, Hainan Administrative Region, Economic and Technological Development Zone, and Economic Opening Zone to temporarily store exports for export, the original province, autonomous region, The municipality is the place of departure of the exported goods.

13. Commodity statistics commodity number: Fill in according to the "People's Republic of China Customs Statistics Commodity Catalog".

14. Product name specifications and article numbers: The names and detailed specifications of the goods in Chinese and foreign languages should be filled in (don't fill in the local dialect). For example, the steel number should be specified for export steels, and the proportion of textile raw materials should be filled in the textiles. The article number is the commodity code prepared by the company.

15. Marking code: Fill in the actual marking code of the goods. If there is a place name, it should also be filled in.

16. Number of pieces and types of packaging: The types of packaging refer to bags, boxes, bales, bags, barrels, etc. If a batch of goods has multiple packages, the number of pieces must be reported separately.

17. Quantity: Enter the actual quantity and quantity unit of the goods (such as Taiwan, Taiwan, Taiwan, etc.). If the quantity unit stipulated in the contract is different from the measurement unit specified in the Customs Statistics Commodity Catalog, or the second quantity unit is required for statistical commodities (such as In addition to the number of generators, you need to fill in kilowatts; in addition to the number of internal combustion engines, you need to fill in horsepower), all must be filled in according to the number of units specified in the customs statistical commodity catalog. When the whole set of machinery is exported in batches, the words Shipment in batches shall be indicated in this column.

18. Weight: "Gross weight" fill in the total weight of this batch of goods; "Net weight" fill in the natural net weight after deducting the outer packaging. When there is no net weight on documents such as contract invoices, you can fill in the metric weight, net weight, etc. according to the habit of the commodity, or you can finally report the gross weight after deducting the estimated outer weight. For different types of goods, the net weight should be specified separately.

19. Transaction price: Fill in the contract unit price and total price conditions (such as CIF, FOB, etc.) specified in the contract, and indicate the foreign currency name. If the price conditions are CIF, C & F or include commissions and discounts, freight, insurance fees, commissions, discounts and other expenses shall be deducted separately when calculating the total transaction price, and the total FOB transaction price shall be stated.

20. FOB price: According to the unified internal conversion rates of various currencies approved by the State Administration of Foreign Exchange to the US dollar, the total FOB transaction price of item 19 shall be converted into US dollars and reported in the foreign currency column. FOB RMB is free. For postal and air freight export goods, the FOB price of the goods at the place of departure is used. FOB dollar prices are rounded to the nearest dollar.

21. Attached document: fill in the name of the document.

22. Declaration unit (seal): The official seal of the declaration unit, the seal of the customs officer and the date of declaration must be stamped.

23. Customs release date: The customs at the export place shall fill in the date after checking and releasing the goods, and stamp the customs release stamp.

The "Export Goods Declaration Form" should be submitted to the customs 24 hours before the export goods are loaded. If a customs clearance occurs after the export goods declaration form is submitted, the notifier should go through the change formalities with the customs within three days ^[2] .

24. Customs declaration

Notes on export cargo declaration

Meaning of customs declaration number:

Each customs declaration has a fixed number, a total of 18 digits, such as 424020090909038703.

Among them, 1-4 "4240" represents the customs area, is the Qingdao Customs Express Supervision Center, and 4227 represents Qingdao Dagang. Each customs area in the country has a different four-digit code; 5-8 digits "2009" represents the year; the 9th is a two-digit number 0 and 1, 0 represents the export declaration form, 1 represents the import declaration form; It is relatively fixed, each customs is different. For example, Qingdao Customs (4220), the tenth place of the export declaration form is "7", the import is "2", the tenth place of the export declaration form of Qingdao Huangdao customs (4218) is "6", and the import is "1". The tenth digit of the import declaration form of Qingdao Express (4240) is "4" and the export is "9"; the eleventh digit represents the last digit of the four-digit code of the customs area, such as "0" and Qingdao Customs Express Center (4240); the 12th digit represents the year, such as "9" in the example for 2009; the last six digits have no practical meaning and are serial numbers.