I.Export customs clearanceWhat legal elements should an invoice contain?

According to the latest Regulations on the Administration of Declaration of Import and Export Goods of the Customs in 2025, a compliant export customs declaration invoice must include:

• Complete commodity description(In both Chinese and English)
• HS Code (8 - digit or 10 - digit)
• Transaction method (FOB/CIF, etc.)
• Currency and amount (must be consistent with the foreign exchange receipt voucher)
• Detailed information of both the buyer and the seller
• Contract number and trade terms
• Special markings(Indicate if it involves tax refund)

What is the difference between an agent customs declaration invoice and a commercial invoice?

In practical operations, special attention should be paid to the differences between the two:

• Different legal effects: The customs declaration invoice hasCustoms declarationeffect, and the commercial invoice belongs to a trade voucher
• Different format requirements: The customs declaration invoice must contain 26 elements required by customs supervision
• Way of amount presentation: The customs declaration invoice needs to break down additional costs such as freight and insurance premiums
• Difference in time nodes: The customs declaration invoice should be submitted 7 working days before shipment

How to avoid the inconsistency between the invoice amount and the customs declaration form?

Under the background of the General Administration of Customs strengthening price review in 2025, it is recommended to take the following measures:

• EstablishedThree - party verification mechanism(Trade contract, proforma invoice, letter of credit)
• Use exchange rate conversion tools recognized by the customs(Updated monthly)Valuation declaration of non - monetary transactions
• Special attentionDocumentation of price compositionValuation declaration
• Reserve is complete.Price composition documentation

What are the special requirements for cross - border e - commerce invoices?

For cross - border e - commerce models such as 9710/9810, attention should be paid to invoice issuance:

• Must be labeledName of the cross - border e - commerce platformandTransaction serial number
• adoptedItemized pricingMethod (commodity price + logistics fee + platform service fee)
• Need to attachElectronic transaction voucher(The screenshot should contain a timestamp)
• Returned goods need to be prepared separatelyReverse logistics invoice

How to handle the error in the invoice currency?

When it is found that the currency of the submitted invoice is incorrect, the following should be done immediately:

• in theBefore the customs accepts the declarationSubmit a written modification application
• ProvideProof of the banks foreign exchange quotation
• If tax refund is involved, the tax authority should be notified simultaneously
• For major errors (amount difference exceeding 5%), an application forDeleting the form and re - reporting

How to prevent the tax risks associated with invoices?

Based on the regulatory requirements of the "Golden Tax Phase IV" to be implemented in 2025, it is recommended that:

• EstablishedInvoice-Customs Declaration-Payment Receipt "Trinity" Verification System
• For cross - border payments exceeding $50,000, it is necessary to attachTax payment certificate
• Regularly checkMatch between the tax refund rate and HS code
• Retain the originalPrice negotiation recordFor at least 5 years

How can electronic invoices meet the customs declaration requirements?

According to Announcement No. 58 of the General Administration of Customs in 2025, electronic invoices must comply with:

• adoptedOFD format fileAnd affix an electronic signature
• throughInternational Trade Single WindowTransmission
• ContainBlockchain Evidence Preservation Coding
• Paper printouts need to be marked"Consistent with electronic data"Export customs declaration number (12 - digit).

In practical operations, it is recommended that enterprises establisha standardized invoice template library, regularly check the declaration elements with the customs brokerage company, and pay special attention to theGuide to Declaration Elementsupdated by the General Administration of Customs every quarter. For special trade methods (such as processing trade, temporary import and export, etc.), confirm the invoice preparation specifications with the customs broker in advance to avoid customs clearance delays due to document issues.