1.?Export Agency?What core documents are required for the declaration?

According to the latest regulations of the General Administration of Customs in 2025, a complete declaration must include:

• Basic trade documents
  • Power of Attorney for Application of (CO)
  • Commercial Invoice
  • Packing List
• Must-have Certificate for Customs Clearance
  • Export License (Specific Commodities)
  • ?Certificate of Origin?Book (CO/FTA Certificate)
  • Quality Inspection Certificate (for products under the commodity inspection catalog)
• transport documents
  • ?Ocean shipping?Bill of Lading/?Air freight?Invoice
  • Cargo Transportation Insurance Policy (CIF Terms)

II. What are the new changes in electronic customs declaration for 2025?

Since the launch of the "Smart Customs Declaration 2.0" system by the General Administration of Customs in 2024, special attention is required for declarations in 2025:

• New Regulations on HS Code Declaration
  • Newly added?E-commerce?Dedicated coding classification
  • Some mechanical and electrical products require supplementation.?3C certification?Electronic filing number
• Data interface requirements
  • The customs declaration form must be integrated with the company's ERP system data.
  • The consignor and consignee must complete the customs AEO certification data binding.

3. What are the common compliance risks during the declaration process?

According to the analysis of customs administrative penalty cases from 2023 to 2025, the following key areas require heightened vigilance:

• Incorrect commodity classification
  • A certain enterprise mistakenly reported smart wearable devices as ordinary electronic watches, resulting in the recovery of the tax difference.
  • It is recommended to pre-confirm using the General Administration of Customs Classification Inquiry System.
• False declaration of price
  • Starting from 2025, customs will intensify transfer pricing audits.
  • Related-party transactions must provide a price composition explanation.

IV. How to Avoid Having Your Tax Refund Claim Rejected?

2025?Tax Refund?Regulatory tightening, recommendations:

• Document consistency verification
  • The product names on the customs declaration form and the VAT invoice must be completely identical.
  • ?Forex Settlement?The amount must not deviate from the declared customs value by more than ±5%.
• Time node control
  • The payment must be completed within 90 days after the goods leave the country.
  • The export date must logically correspond with the customs declaration release date.

V. What should be noted when declaring special trade methods?

For processing trade, cross-border e-commerce, and other special models:

• Cross-border e-commerce B2B export
  • The platform transaction number must be filled in the "Remarks" column of the customs declaration form.
  • The 9710/9810 model requires the submission of overseas warehouse filing information.
• Temporarily?Import/export?carried by foreign transportation enterprises
  • A deposit or bank guarantee must be provided.
  • The time limit for re-exportation has been shortened to 6 months (originally 1 year).