The customs clearance secrets for making aquatic pets swim smoothly into overseas markets

Regulatory compliance: Accurately handling export declarations, re-import customs clearance and other customs supervision processesProcess efficiency: On average reducing repair cycles by over 30% (based on General Administration of Customs 2022 statistics...Special attention should be paid to the new green customs clearance surcharge added in 2025, where goods using new energy transportation tools and eco-friendly packaging can enjoy a 30% rate reduction.customs clearanceNotably, the Customs-Enterprise Express policy implemented in 2025 allows qualified agencies to help companies obtain AEO certification through fast-track channels.

• This article details the income recognition standards, declaration processes, and cross-border settlement points under agency export models, analyzing 2025 VAT...
• The "domestic consignor" on the customs declaration form must be consistent with the tax registration of the entrusting party.
• How to determine the timing of agency export income recognition in 2025?

As a 20-year veteran old salt in foreign trade, Ive seen too many companies run aground due to not understanding the special requirements for aquatic animal exports. Today, lets explain this seemingly complex business in the most straightforward way.

The timing of revenue recognition follows the "transfer of control over goods" principle, and in practice, it is processed according to the following milestones:

• How does cross-border settlement affect income declaration?
• Electronic customs declaration completion: Revenue recognition based on customs release date
• Handling in special circumstances:
  • FOB terms: Based on the date of shipment completion
  • CIF terms: Recognition after deducting freight and insurance costs

Which aquatic treasures can go abroad?

Year 2025 new declaration system requires submission of:

• Export agency agreement (requires notarization and filing)
• Electronic customs declaration ledger (including principals unified social credit code)
• Foreign exchange receipt documents (SWIFT messages must indicate trade background)
• Proof of correspondence between proforma invoice and commercial invoice

Customs definition of exported aquatic animals...

In 2025, the State Administration of Foreign Exchange will implement "integrated domestic and foreign currency" supervision, requiring special attention to:

• RMB settlements still require international balance of payments declarations
• Third-party payments require fund flow explanation documents
• Cross-border e-commerce receipts must distinguish between platform service fees and goods payments

Why do you need professional agencies to handle equipment export repairs?

State Taxation Administration Announcement No. 45 clarifies:

• Cancellation of paper Export Agency Certificate submission
• Added the "Cross-Year Tax Refund Adjustment" module (with a 3-year retroactive period).
• Export tax refundIntelligent audit system launch (requires advance filing of electronic documents)

When quality issues occur with exported equipment, the value of professional repair agencies is reflected in four aspects:

Year 2025 inspection priorities include:

• Incorrectly including agency fees in export revenue
• Failure to distinguish trade methods (general trade/market procurement)
• Incorrect timing of cross-year revenue recognition
• Exchange rate conversion not using the daily midpoint rate

Recommended monthly compliance checks for principals:

• Analysis of discrepancies between customs declaration amounts and book revenue
• Verification of matching between foreign exchange receipts and declared revenue
• VAT declaration forms andExport tax refundSystem data comparison