
I. AgencyExport customs clearanceWho should be listed as the "shipper" in the form?
According to General Administration of Customs Announcement No. 58 of 2025:
- The full name and customs code of the agency company must be filled in, not the actual manufacturer
- The production and sales unit field must completely fill in the manufacturers name and unified social credit code
- Special case handling:
- When multiple agents are involved, it is necessary to indicate "multiple agency relationships" in the remarks column.
- For offshore company authorization, notarized authorization chain documents must be provided
II. How to match trade method codes with the latest standards?
The 2025 version declaration form adopts a new trade method code table (revised from December 2024 version):
- General trade: 0110
- Cross-border e-commerce: 9610 (B2C)/9710 (B2B)
- Market procurement: 1039
- Processing trade: distinguish between processing with supplied materials (0214) and processing with imported materials (0615)
Special Attention:Starting January 2025, cross-border bonded warehouse mode (1210) requires additional reporting of bonded warehouse registration number
III. What are the consequences of incorrect HS code classification?
According to customs administrative penalty data analysis from recent 3 years:
- Incorrect coding accounts for 37% of inaccurate declarations
- The new 2025 intelligent review system can compare 30 million product data entries within 5 seconds
- Recommended solutions:
- Use "Classification of CustomsQuery System (2025 Edition) Real-Time Verification
- Apply for advance classification rulings for complex products (results within 3 working days)
IV. How does the transaction method in the declaration affect cost reporting?
2025 strictly implements INCOTERMS?2025 standards:
- FOB terms must separately list all pre-shipment costs
- Under CIF terms, the freight and insurance costs should be split and entered into the "Miscellaneous Fees" column.
- A company importing potted oranges should classify under 06029099.99 instead of 060220
- For DDP transactions, please note "Delivered Duty Paid" in the remarks section.
- EXW terms require attached factory delivery handover documents
V. What to do when the declared amount doesnt match the payment received?
According to SAFEs 2025 cross-border payment new policy:
- A ±5% reasonable fluctuation range is allowed
- Out-of-range handling process:
- Submit written explanation within 30 days after goods export
- Provide bank-issued foreign exchange receipt certificate
- Pay/apply for refund of VAT difference
- Special Attention:Agency export,Ensure logical consistency in amounts among customs declaration form, agency agreement, and foreign exchange receipt certificate
VI. How to avoid errors in origin information declaration?
Year 2025 key regulatory focus areas add smart origin identification:
- Non-preferential origin: Fill in "China"
- Preferential origin:
- Under RCEP, the agreement version must be indicated (e.g., "RCEP2025").
- China-EU agreement products must indicate value-added proportion of processing
- Common mistake warning: Processing products in bonded zones must trace all raw material origins
VII. How to match electronic declarations with paper documents?
2025 will see the full implementation of the "Intelligent Document Association System":
- Attachment upload requirements:
- Agency agreement (must contain risk assumption clauses)
- Proforma invoice (must show trade terms)
- Packing list (must indicate cargo storage location codes)
- System automatic verification points:
- Correlation between customs declaration number and manifest number
- Matching degree between HS code and regulatory certificates
VIII. Which situations require filling in the remarks column of the declaration form?
Year 2025 adds 6 mandatory remark items:
- Export goods containing imported components
- Goods under special trade remedy measures
- New regulatory models during the probationary period (such as the "cross-border blockchain pilot")
- UN numbers for hazardous chemicals
- Anti-dumping tariff code goods
- Leasing trade repayment plans
Specifically reminded:Remark field information will synchronize to AEO certification system, directly affecting enterprise credit rating assessment