Specifications on Completion of People's Republic of China Customs Import Export Declaration Form (Revised in 2016)
Specifications on Completion of People's Republic of China Customs Import Export Declaration Form (Revised in 2016)
Specifications on Completion of People's Republic of China Customs Import/Export Declaration Form (Revised in 2016)
Announcement of the General Administration of Customs [2016] No.20
March 24, 2016
These Specifications are formulated pursuant to the Customs Law of the People's Republic of China and the relevant regulations for the purposes of regulating import/export declaration by consignees/consignors, standardizing the requirements for completing import/export declaration forms, and ensuring the quality of declaration data.
For purposes of these Specifications, China Customs Import/Export Declaration Form is referred to as Declaration Form, Import Declaration Form or Export Declaration Form.
The respective columns in the Declaration Form shall be completed as follows:
I. Pre-entry Number
This column shall state the pre-entry declaration form number, the rules of which shall be specified by the Customs accepting the declaration.
II. Customs Number
This column shall state the number assigned by the Customs to the declaration form when the declaration is accepted. Each declaration form shall have a unique Customs number.
The number shall be of 18 digital, of which, the first four indicate the code of the Customs accepting the declaration (i.e. the Customs code in the Customs Area Code Table specified by the Customs), the next four digits identify the calendar year when the declaration is accepted by the Customs, the 9th digit identifies import/export ("1" for import and "0" for export; in case of one-off declaration, "I" for import and "E" for export), and the last nine digits are the serial number.
III. Consignee/Consignor
This column shall state the name and code of the legal person, other organization or individual within China who is registered with the Customs, and enters into and performs the import/export trade contract. The code may be either the 18-digit unique social credit code for legal person and other organization, or the 10-digit Customs registration number.
Requirements for special circumstances:
1. Where the signatory of the import/export contract is different from the entity performing the contract, this column shall state the entity performing the contract.
2. Where a foreign-invested enterprise entrusts an import-export enterprise to import the invested equipment and articles, this column shall state the foreign-invested enterprise, meanwhile the Marks and Notes column shall state "an export-import enterprise is entrusted to import", together with the entrusted enterprise's 18-digit unique social credit code for legal person and other organization.
3. Where a qualified customs broker handles import/export declaration formalities on behalf of an export-import enterprise, this column shall state the export-import enterprise.
4. Where the goods are administered under the China Customs Processing Trade Registration Handbook, e-book and sub-handbook (hereinafter collectively referred to as the "Processing Trade Handbook") issued by the Customs are used, this column shall be consistent with the "Operating Enterprise" in the Processing Trade Handbook.
IV. Import Port/Export Port
This column shall state the name and code of the port Customs, through which the goods are actually imported or exported, in the Customs Area Code Table specified by the Customs. Requirements for special circumstances:
For import goods under Customs transit, this column shall state the name and code of the Customs at the place of entry; for export goods under Customs transit, state the name and code of the Customs at the place of exit; for cross-Customs further processing goods subject to transit transport regulation, state the name and code of the Customs of outward transit in the export declaration form, and state the name and code of the Customs of inward transit in the import declaration form.
For goods to be allocated or transferred among different special Customs supervision areas or bonded supervision premises, this column shall state the name and code of the Customs of the special supervision area or bonded supervision premise of the counterparty.
For other goods with no physical entry or exit, this column shall state the name and code of the Customs accepting the declaration.
V. Date of Import / Date of Export
Date of Import shall mean the date when entry of the transport vehicle carrying the import goods is declared.
Date of Export shall mean the date when formalities for exit of the transport vehicle carrying the export goods are completed. This column is used for the Customs to issue and print the proof copy of the declaration form, and may remain blank at the time of declaration.
In case of a declaration form for goods with no physical entry or exit, this column shall state the date the declaration is accepted.
This column shall be of 8 digital as year (4 digits), month (2 digits) and day (2 digits).
VI. Date of Declaration
This column shall state the date the Customs accepts the declaration data from the consignee/consignor or the entrusted customs broker. Where the declaration is made by way of an electronic declaration form, the date of declaration shall be the date the IT system of the Customs accepts declaration data. Where the declaration is made by way of a hard copy declaration form, the date of declaration shall be the date the hard copy declaration form is accepted and registered by the Customs.
The date of declaration shall be of 8 digital as year (4 digits), month (2 digits) and day (2 digits). This column may remain blank at the time of declaration.
VII. End Consumer or User / Manufacturer or Vendor
1. The End Consumer or User column shall state the name of the known entity within China that will consume or use the import goods, including:
(1) entities which import goods on their own.
(2) entities which entrust an import-export enterprise to handle importation.
2. The Manufacturer or Vendor column shall state the name of the entity within China which manufactures or sells the export goods, including :
(1) entities which export goods on their own.
(2) entities which entrust an import-export enterprise to handle exportation.
This column shall state any of the 18-digit unique social credit code for legal person or other organization, the 10-digit Customs registration number, or the 9-digit organization code; if no code is available, state "NO".
3. Where the end consumer or user/manufacturer or vendor has a 10-digit Customs registration number, or a 18-digit unique social credit code for legal person or other organization, or a processing enterprise code, this column shall state its Chinese name and code; if no code is available, state its Chinese name.
Where the goods are administered under the Processing Trade Handbook, the end consumer or user/manufacturer or vendor shall be consistent with the "Processing Enterprise" in the Processing Trade Handbook; the end consumer or user/manufacturer or vendor stated in the declaration form for goods enjoying tax reduction and exemption shall be consistent with the "Applicant" in the China Customs Import-Export Tax and Duty Levy/Exemption Certificate (hereinafter referred to as the "Tax Levy/Exemption Certificate").
VIII. Transport Mode
Transport mode includes actual transportation mode and special transportation mode stipulated by the Customs. The former refers to the transportation mode used for carrying the goods into and out of China, and is categorized by means of transport used; the latter refers to the transportation mode under the circumstances where there is no physical entry or exit of goods, and is categorized by flow of goods within China.
This column shall state the code of the corresponding transport mode in the Transport Mode Code Table specified by the Customs, based on the transportation mode used for carrying the goods into and out of China or the flow of goods within China.
1. Under special circumstances, this column shall:
(1) for express cargo brought into and out of China via non-postal method, state the actual transportation mode;
(2) for goods brought into and out of China by inbound and outbound tourists, state the means of transport used by tourists;
(3) for import goods under Customs transit, state the means of transport carrying the goods into the place of entry; for export goods under Customs transit, state the means of transport carrying the goods out of the place of exit;
(4) for inbound or outbound exhibition items and donation items which are not shipped out (in) but kept for sale inside (outside) China, state "others" (code: 9);
2. For goods that have no physical entry or exit, but transfer within China, this column shall:
(1) state "non-bonded zone" (code: 0) for transfer from a non-bonded zone within China to a bonded zone or release from a bonded zone;
(2) state "bonded zone" (code: 7) for transfer from a bonded zone to a non-bonded zone within China;
(3) state "supervised warehouse" (code: 1) for storage into or release from an export supervised warehouse;
(4) state "bonded warehouse" (code: 8) for transfer of goods in a bonded warehouse to domestic sale;
(5) state "logistics centre" (code: W) for transfer into or out of a bonded logistics centre within China;
(6) state "logistics park" (code: X) for transfer into or out of a bonded logistics park within China;
(7) state "bonded port/comprehensive bonded zone" (code: Y) or "export processing zone" (code: Z) based on the actual transportation mode for transfer between special areas such as bonded ports, comprehensive bonded zones, export processing zones, Zhuhai-Macau Cross-border Industrial Zone (Zhuhai Park), China-Kazakhstan Horgos International Border Cooperation Center (Chinese complementary area), and other areas within China (outside the special areas) (non-special areas, non-bonded supervision premises);
(8) state "border special customs operation zone" (code: H) for transfer from a location within Chinese mainland to HK-SWC Hong Kong Port area;
ix. state "comprehensive experimental zone" (code: T) for transfer from (to) Henqing New Area and Pingtan Comprehensive Experimental Zone (hereinafter collectively referred to as the "CEZ") to (from) other location of China outside the CEZ via designated tier-2 declaration channels, and for goods in the CEZ subject to selective collection of Customs duties;
x. state "others" (code: 9) for other transfer of goods within China, including transfer within special supervision areas, transfer between special supervision areas and bonded supervision premises, as well as transfer of remaining materials under processing trade, transfer for further processing, and transfer for domestic sale outside special supervision areas.
IX. Description of Means of Transport
This column shall state the name or number of the means of transport carrying the goods into or out of China. The content shall be consistent with that in the shipping bill (manifest) declared by the transportation department to the Customs. Completion requirements are as follows:
1. For declaration forms that declaration formalities are handled at the place of entry/exit or under the integrated regional Customs clearance system, this column shall:
(1) for waterway mode: state the vessel number (the register number for small vessels travelling between Chinese mainland and Hong Kong/Macau) or the English name of the vessel.
(2) for road mode: before the road manifest system is implemented, state the domestic license plate number of the cross-border transport vehicle; for declaration forms under Shenzhen advance declaration mode, state the domestic license plate number "/" "advance declaration". After the road manifest system is implemented, this column may remain blank.
(3) for railway mode: state the carriage number or delivery receipt number.
(4) for air mode: state the flight number.
(5) for mail: state the postal parcel receipt number.
(6) for others: state the name of the specific transportation mode, e.g. pipeline, pack animal etc.
2. For declaration forms for transit goods, this column shall:
(1) Import
A. for waterway mode: state "@" 16-digit pre-entry number of the transit declaration form (or 13-digit manifest number) for direct transfer and advance declaration; state the English name of the inbound vessel for transshipment.
B. for rail mode: state "@" 16-digit pre-entry number of the transit declaration form for direct transfer and advance declaration; state the carriage number for transshipment.
C. for air mode: state "@" 16-digit pre-entry number of the transit declaration form (or 13-digit manifest number) for direct transfer and advance declaration; state "@" for transshipment.
D.
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Announcement of the General Administration of Customs [2016] No.20
March 24, 2016
These Specifications are formulated pursuant to the Customs Law of the People's Republic of China and the relevant regulations for the purposes of regulating import/export declaration by consignees/consignors, standardizing the requirements for completing import/export declaration forms, and ensuring the quality of declaration data.
For purposes of these Specifications, China Customs Import/Export Declaration Form is referred to as Declaration Form, Import Declaration Form or Export Declaration Form.
The respective columns in the Declaration Form shall be completed as follows:
I. Pre-entry Number
This column shall state the pre-entry declaration form number, the rules of which shall be specified by the Customs accepting the declaration.
II. Customs Number
This column shall state the number assigned by the Customs to the declaration form when the declaration is accepted. Each declaration form shall have a unique Customs number.
The number shall be of 18 digital, of which, the first four indicate the code of the Customs accepting the declaration (i.e. the Customs code in the Customs Area Code Table specified by the Customs), the next four digits identify the calendar year when the declaration is accepted by the Customs, the 9th digit identifies import/export ("1" for import and "0" for export; in case of one-off declaration, "I" for import and "E" for export), and the last nine digits are the serial number.
III. Consignee/Consignor
This column shall state the name and code of the legal person, other organization or individual within China who is registered with the Customs, and enters into and performs the import/export trade contract. The code may be either the 18-digit unique social credit code for legal person and other organization, or the 10-digit Customs registration number.
Requirements for special circumstances:
1. Where the signatory of the import/export contract is different from the entity performing the contract, this column shall state the entity performing the contract.
2. Where a foreign-invested enterprise entrusts an import-export enterprise to import the invested equipment and articles, this column shall state the foreign-invested enterprise, meanwhile the Marks and Notes column shall state "an export-import enterprise is entrusted to import", together with the entrusted enterprise's 18-digit unique social credit code for legal person and other organization.
3. Where a qualified customs broker handles import/export declaration formalities on behalf of an export-import enterprise, this column shall state the export-import enterprise.
4. Where the goods are administered under the China Customs Processing Trade Registration Handbook, e-book and sub-handbook (hereinafter collectively referred to as the "Processing Trade Handbook") issued by the Customs are used, this column shall be consistent with the "Operating Enterprise" in the Processing Trade Handbook.
IV. Import Port/Export Port
This column shall state the name and code of the port Customs, through which the goods are actually imported or exported, in the Customs Area Code Table specified by the Customs. Requirements for special circumstances:
For import goods under Customs transit, this column shall state the name and code of the Customs at the place of entry; for export goods under Customs transit, state the name and code of the Customs at the place of exit; for cross-Customs further processing goods subject to transit transport regulation, state the name and code of the Customs of outward transit in the export declaration form, and state the name and code of the Customs of inward transit in the import declaration form.
For goods to be allocated or transferred among different special Customs supervision areas or bonded supervision premises, this column shall state the name and code of the Customs of the special supervision area or bonded supervision premise of the counterparty.
For other goods with no physical entry or exit, this column shall state the name and code of the Customs accepting the declaration.
V. Date of Import / Date of Export
Date of Import shall mean the date when entry of the transport vehicle carrying the import goods is declared.
Date of Export shall mean the date when formalities for exit of the transport vehicle carrying the export goods are completed. This column is used for the Customs to issue and print the proof copy of the declaration form, and may remain blank at the time of declaration.
In case of a declaration form for goods with no physical entry or exit, this column shall state the date the declaration is accepted.
This column shall be of 8 digital as year (4 digits), month (2 digits) and day (2 digits).
VI. Date of Declaration
This column shall state the date the Customs accepts the declaration data from the consignee/consignor or the entrusted customs broker. Where the declaration is made by way of an electronic declaration form, the date of declaration shall be the date the IT system of the Customs accepts declaration data. Where the declaration is made by way of a hard copy declaration form, the date of declaration shall be the date the hard copy declaration form is accepted and registered by the Customs.
The date of declaration shall be of 8 digital as year (4 digits), month (2 digits) and day (2 digits). This column may remain blank at the time of declaration.
VII. End Consumer or User / Manufacturer or Vendor
1. The End Consumer or User column shall state the name of the known entity within China that will consume or use the import goods, including:
(1) entities which import goods on their own.
(2) entities which entrust an import-export enterprise to handle importation.
2. The Manufacturer or Vendor column shall state the name of the entity within China which manufactures or sells the export goods, including :
(1) entities which export goods on their own.
(2) entities which entrust an import-export enterprise to handle exportation.
This column shall state any of the 18-digit unique social credit code for legal person or other organization, the 10-digit Customs registration number, or the 9-digit organization code; if no code is available, state "NO".
3. Where the end consumer or user/manufacturer or vendor has a 10-digit Customs registration number, or a 18-digit unique social credit code for legal person or other organization, or a processing enterprise code, this column shall state its Chinese name and code; if no code is available, state its Chinese name.
Where the goods are administered under the Processing Trade Handbook, the end consumer or user/manufacturer or vendor shall be consistent with the "Processing Enterprise" in the Processing Trade Handbook; the end consumer or user/manufacturer or vendor stated in the declaration form for goods enjoying tax reduction and exemption shall be consistent with the "Applicant" in the China Customs Import-Export Tax and Duty Levy/Exemption Certificate (hereinafter referred to as the "Tax Levy/Exemption Certificate").
VIII. Transport Mode
Transport mode includes actual transportation mode and special transportation mode stipulated by the Customs. The former refers to the transportation mode used for carrying the goods into and out of China, and is categorized by means of transport used; the latter refers to the transportation mode under the circumstances where there is no physical entry or exit of goods, and is categorized by flow of goods within China.
This column shall state the code of the corresponding transport mode in the Transport Mode Code Table specified by the Customs, based on the transportation mode used for carrying the goods into and out of China or the flow of goods within China.
1. Under special circumstances, this column shall:
(1) for express cargo brought into and out of China via non-postal method, state the actual transportation mode;
(2) for goods brought into and out of China by inbound and outbound tourists, state the means of transport used by tourists;
(3) for import goods under Customs transit, state the means of transport carrying the goods into the place of entry; for export goods under Customs transit, state the means of transport carrying the goods out of the place of exit;
(4) for inbound or outbound exhibition items and donation items which are not shipped out (in) but kept for sale inside (outside) China, state "others" (code: 9);
2. For goods that have no physical entry or exit, but transfer within China, this column shall:
(1) state "non-bonded zone" (code: 0) for transfer from a non-bonded zone within China to a bonded zone or release from a bonded zone;
(2) state "bonded zone" (code: 7) for transfer from a bonded zone to a non-bonded zone within China;
(3) state "supervised warehouse" (code: 1) for storage into or release from an export supervised warehouse;
(4) state "bonded warehouse" (code: 8) for transfer of goods in a bonded warehouse to domestic sale;
(5) state "logistics centre" (code: W) for transfer into or out of a bonded logistics centre within China;
(6) state "logistics park" (code: X) for transfer into or out of a bonded logistics park within China;
(7) state "bonded port/comprehensive bonded zone" (code: Y) or "export processing zone" (code: Z) based on the actual transportation mode for transfer between special areas such as bonded ports, comprehensive bonded zones, export processing zones, Zhuhai-Macau Cross-border Industrial Zone (Zhuhai Park), China-Kazakhstan Horgos International Border Cooperation Center (Chinese complementary area), and other areas within China (outside the special areas) (non-special areas, non-bonded supervision premises);
(8) state "border special customs operation zone" (code: H) for transfer from a location within Chinese mainland to HK-SWC Hong Kong Port area;
ix. state "comprehensive experimental zone" (code: T) for transfer from (to) Henqing New Area and Pingtan Comprehensive Experimental Zone (hereinafter collectively referred to as the "CEZ") to (from) other location of China outside the CEZ via designated tier-2 declaration channels, and for goods in the CEZ subject to selective collection of Customs duties;
x. state "others" (code: 9) for other transfer of goods within China, including transfer within special supervision areas, transfer between special supervision areas and bonded supervision premises, as well as transfer of remaining materials under processing trade, transfer for further processing, and transfer for domestic sale outside special supervision areas.
IX. Description of Means of Transport
This column shall state the name or number of the means of transport carrying the goods into or out of China. The content shall be consistent with that in the shipping bill (manifest) declared by the transportation department to the Customs. Completion requirements are as follows:
1. For declaration forms that declaration formalities are handled at the place of entry/exit or under the integrated regional Customs clearance system, this column shall:
(1) for waterway mode: state the vessel number (the register number for small vessels travelling between Chinese mainland and Hong Kong/Macau) or the English name of the vessel.
(2) for road mode: before the road manifest system is implemented, state the domestic license plate number of the cross-border transport vehicle; for declaration forms under Shenzhen advance declaration mode, state the domestic license plate number "/" "advance declaration". After the road manifest system is implemented, this column may remain blank.
(3) for railway mode: state the carriage number or delivery receipt number.
(4) for air mode: state the flight number.
(5) for mail: state the postal parcel receipt number.
(6) for others: state the name of the specific transportation mode, e.g. pipeline, pack animal etc.
2. For declaration forms for transit goods, this column shall:
(1) Import
A. for waterway mode: state "@" 16-digit pre-entry number of the transit declaration form (or 13-digit manifest number) for direct transfer and advance declaration; state the English name of the inbound vessel for transshipment.
B. for rail mode: state "@" 16-digit pre-entry number of the transit declaration form for direct transfer and advance declaration; state the carriage number for transshipment.
C. for air mode: state "@" 16-digit pre-entry number of the transit declaration form (or 13-digit manifest number) for direct transfer and advance declaration; state "@" for transshipment.
D.
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