Specifications for filling out the customs declaration form for import and export goods of the People's Republic of China

Original text: http://www.mofcom.gov.cn/article/b/g/201604/20160401307173.shtml

This specification is formulated in accordance with the Customs Law of the People's Republic of China and relevant regulations in order to standardize the declaration behavior of consignees and consignors of imported and exported goods, unify the requirements for filling out customs declaration forms for imported and exported goods, and ensure the data quality of customs declaration forms.

The "Customs Declaration Form for Import (Export) Goods of the People's Republic of China" is referred to as "customs declaration form", "import declaration form" and "export declaration form" in this specification.

The filling specifications for each column of the customs declaration form are as follows:

1. Pre-entry number
This column is used to fill in the number of the pre-entered customs declaration form. The pre-entered numbering rules are determined by the customs accepting the declaration.

2. Customs Number
This column is used to fill in the number that the customs assigns to the declaration form when accepting the declaration. One customs declaration form corresponds to one customs number.
The customs number of the declaration form is 18 digits, of which the 1st to 4th digits are the number of the customs accepting the declaration (the corresponding customs code in the "Customs Area Code Table" stipulated by the customs), the 5th to 8th digits are the calendar year when the customs accepts the declaration, the 9th digit is the import and export mark ("1" for import, "0" for export; "I" for import and "E" for export in the centralized declaration list), and the last 9 digits are sequential numbers.

3. Consignor and consignee
This column is for reporting the name and code of the legal person, other organization or individual in China that has signed and executed import and export trade contracts with foreign parties and registered with the customs. The code can be either the 18-digit unified social credit code of the legal person or other organization or the 10-digit customs registration code.
The requirements for filling in special circumstances are as follows:
(I) If the signatory and the executor of the import or export goods contract are not the same enterprise, fill in the enterprise that executes the contract.
(II) If a foreign-invested enterprise entrusts an import and export enterprise to import investment equipment and articles, the foreign-invested enterprise shall be reported as such and "entrusted an import and export enterprise to import" shall be indicated in the Mark Code and Remarks column, and the 18-digit unified social credit code of the legal person and other organizations of the entrusted enterprise shall be indicated at the same time.
(III) When a customs declaration company with the qualification of agent customs declaration acts as an agent for other import and export companies to handle import and export customs declaration formalities, it shall fill in the name of the entrusted import and export company.
(IV) For goods managed using the "Processing Trade Manual of the Customs of the People's Republic of China", electronic account books and their sub-volumes (hereinafter collectively referred to as the "Processing Trade Manual") issued by the Customs, the consignee and consignor shall be consistent with the "operating enterprise" in the "Processing Trade Manual".

IV. Import Port/Export Port
This column should be filled in with the name and code of the corresponding port customs in the "Customs Area Code Table" stipulated by the customs according to the port customs where the goods actually enter or leave the country. The requirements for filling in special circumstances are as follows:
For imported transit goods, the name and code of the customs where the goods enter the country should be filled in, and for exported transit goods, the name and code of the customs where the goods leave the country should be filled in. For cross-customs deep processing carry-over goods supervised by transit transportation, the name and code of the customs where the goods leave the country should be filled in on the export declaration form, and the name and code of the customs where the goods enter the country should be filled in on the import declaration form.
For goods transferred or allocated between different customs special supervision areas or bonded supervision places, fill in with the name and code of the customs where the other special supervision area or bonded supervision place is located.
For other goods that have not actually entered or left the country, fill in with the name and code of the customs office that accepts the declaration.

V. Import Date/Export Date
The import date should be filled in with the date when the means of transport carrying the imported goods is declared to enter the country.
The export date refers to the date on which the means of transport carrying the exported goods completes the exit formalities. This column is for the customs to issue and print the certificate of the customs declaration form and does not need to be filled in when declaring.
For customs declaration forms without actual entry or exit, fill in the date on which the customs accepts the declaration.
This column is 8 digits long and the order is year (4 digits), month (2 digits), day (2 digits).

6. Application Date
The declaration date refers to the date on which the customs accepts the declaration data of the consignor or consignee of import and export goods or the entrusted customs declaration company. If the declaration is made in the form of electronic data declaration form, the declaration date is the date recorded when the customs computer system accepts the declaration data. If the declaration is made in the form of paper declaration form, the declaration date is the date on which the customs accepts the paper declaration form and registers and processes the declaration form.
The declaration date is 8 digits, in the order of year (4 digits), month (2 digits), day (2 digits). This column is not required to be filled in when making a declaration.

VII. Consumption and use units/production and sales units
(I) Consumption and use unit: Fill in the name of the final consumption and use unit of the imported goods within the territory, including:
1. Entities that import goods from abroad on their own.
2. The unit that entrusts the import and export enterprise to import goods.
(II) Production and sales unit: Fill in the name of the production or sales unit of the exported goods within the country, including:
1. An entity that exports goods on its own.
2. The unit that entrusts the import and export enterprise to export goods.
This column can be filled in with any one of the 18-digit unified social credit code of legal persons and other organizations, the 10-digit customs registration code, or the 9-digit organization code. If there is no code, fill in "NO".
(III) For consumer and user entities/production and sales entities with a 10-digit customs registration code or an 18-digit unified social credit code for legal persons and other organizations or a processing enterprise code, this column should be filled in with their Chinese name and code; if there is no code, the Chinese name should be filled in.
For goods managed using the Processing Trade Manual, the consumer/production and sales unit should be consistent with the "processing enterprise" in the Processing Trade Manual; the consumer/production and sales unit on the tax exemption and reduction goods declaration form should be consistent with the "tax exemption and reduction applicant" on the "Certificate of Tax Exemption and Duty Exemption for Import and Export Goods of the Customs of the People's Republic of China" (hereinafter referred to as the "Tax Exemption and Duty Exemption Certificate").

8. Mode of transportation
Modes of transport include actual modes of transport and special modes of transport prescribed by the customs. The former refers to the mode of transport in which goods actually enter or leave the country, and is classified according to the means of transport used for entry or exit; the latter refers to the mode of transport in which goods do not actually enter or leave the country, and is classified according to the flow of goods within the country.
This column should be filled in with the corresponding mode of transport according to the actual mode of transport of goods entering or leaving the country or the category of goods flowing within the country, in accordance with the "Transport Mode Code Table" stipulated by the customs.
1. The reporting requirements for special circumstances are as follows:
1. For express cargo entering or leaving the country by non-mail means, fill in the form according to the actual mode of transportation;
2. Cargo carried by inbound and outbound passengers should be reported according to the means of transport the passengers take;
3. For import transit goods, fill in the form according to the means of transport that carries the goods to the place of entry; for export transit goods, fill in the form according to the means of transport that carries the goods to the place of exit;
4. For inbound and outbound exhibition items, items given as gifts and resale, etc. that are not transported in or out of the country but are kept for sale in the country (overseas), fill in "other transportation" (code 9);
(II) The reporting requirements when there is no actual inbound or outbound goods circulating within the country are as follows:
1. For goods transported from non-bonded areas to bonded areas or goods withdrawn from bonded areas within the country, fill in “non-bonded areas” (code 0);
2. For goods transported from bonded areas to non-bonded areas within the country, fill in “Bonded Area” (code 7);
3. For goods deposited into or withdrawn from export supervised warehouses within the territory of China, fill in “supervised warehouse” (code 1);
4. For goods transferred from bonded warehouse to domestic sales, fill in “bonded warehouse” (code 8);
5. For goods transported from outside the domestic bonded logistics center to the center or from the center to outside the domestic center, fill in "Logistics Center" (code W);
6. For goods transported from outside the domestic bonded logistics park to the park or from within the park to outside the domestic park, fill in "Logistics Park" (code X);
7. For goods entering or leaving special areas such as bonded port areas, comprehensive bonded areas, export processing zones, Zhuhai-Macao Cross-Border Industrial Zone (Zhuhai Park), and China-Kazakhstan Horgos Border Cooperation Zone (Chinese Supporting Zone) and the domestic (outside) areas (non-special areas and bonded supervision areas), enterprises within and outside the areas should fill in the information separately according to the actual mode of transportation, “Bonded Port Area/Comprehensive Bonded Area” (code Y), “Export Processing Zone” (code Z).
8. For goods transported from within the territory to the Hong Kong port area of the Shenzhen-Hong Kong Western Corridor, fill in “Border Special Customs Operation Area” (code H);
9. For goods transported to other areas through the second-line designated declaration channel of Hengqin New Area and Pingtan Comprehensive Experimental Zone (hereinafter referred to as the Comprehensive Experimental Zone), or entering the Comprehensive Experimental Zone from within the country through the second-line designated declaration channel, as well as goods in the Comprehensive Experimental Zone declared under selective tariff collection, fill in "Comprehensive Experimental Zone" (code T).
10. For other goods circulated within the country, fill in "other transport" (code 9), including the circulation and transfer of goods between special supervision areas, the circulation between special supervision areas and bonded supervision areas, and the carry-over of processing trade surplus materials, deep processing carry-over, and domestic sales outside special supervision areas.

IX. Name of the means of transport
This column is used to fill in the name or number of the means of transport carrying goods in and out of the country. The content filled in should be consistent with the corresponding content listed in the manifest (cargo list) reported by the transportation department to the customs. The specific filling requirements are as follows:

(I) The requirements for filling in the customs declaration form for handling customs formalities directly at the entry and exit points or using the regional customs clearance integrated customs clearance mode are as follows:
1. For water transport: fill in with the vessel number (for small vessels sailing between Hong Kong and Macao, the supervision book number) or the English name of the vessel.
2. Road transport: Before the road manifest is activated, fill in the domestic license plate number of the cross-border transport vehicle. For the Shenzhen advance customs declaration form, fill in the domestic license plate number + "/" + "advance customs declaration". After the road manifest is activated, it is not necessary to fill in the number.
3. For railway transport: fill in with the carriage number or the delivery note number.
4. For air transport: fill in with the flight number.
5. For mail transportation: fill in with the postal parcel number.
6. Other transportation: fill in with the specific mode of transportation, for example: pipeline, pack animals, etc.

(II) The requirements for filling in the customs declaration form for transit goods are as follows:
1. Import
(1) Water transport: direct transfer, advance customs declaration“@”+1613-digit pre-entry number of the transit declaration form (or 13-digit cargo manifest number); for transshipment, fill in the English name of the inbound vessel.
(2) Railway transportation: direct transfer, advance customs declaration“@”+16Fill in the pre-entry number of the transfer declaration form; fill in the carriage number for transfer.
(3) Air transport: direct transfer, advance customs declaration“@”+16In case of transshipment, fill in with “@”.
(4) Highway and other transportation: fill in“@”+1613-digit transit declaration form pre-entry number (or 13-digit cargo manifest number).
(5) For the above transportation modes, fill in the declaration form for goods that are declared in advance and transferred using the cargo manifest in Guangdong“@”+13Cargo manifest number.
2. Export
(1) Water transport: fill in if not in transit“@”+1613-digit pre-entry number of the transit declaration form (or 13-digit cargo manifest number). If multiple declaration forms need to be transited through one transit declaration form, fill in “@” in the transport vehicle name field.
For transshipment goods, fill in with the name of the barge for domestic water transport; fill in with the name of the vehicle (the 4-digit customs district code of the competent customs + "TRAIN") for domestic railway transport; and fill in with the name of the vehicle (the 4-digit customs district code of the competent customs + "TRUCK") for domestic road transport.
(2) Railway transportation: fill in“@”+1613-digit pre-entry number of the transit declaration form (or 13-digit cargo manifest number). If multiple declaration forms need to be transited through one transit declaration form, fill in with “@”.
(3) Air transport: fill in“@”+1613-digit pre-entry number of the transit declaration form (or 13-digit cargo manifest number). If multiple declaration forms need to be transited through one transit declaration form, fill in with “@”.
(4) Other modes of transportation: fill in“@”+1613-digit transit declaration form pre-entry number (or 13-digit cargo manifest number).
(III) Where the customs declaration formalities are handled by means of “centralized declaration”, this column of the declaration form shall be filled in with “centralized declaration”.
(IV) For customs declarations without actual entry or exit, this column does not need to be filled in.

10. Voyage Number
This column shall be filled with the voyage number of the means of transport carrying the goods in or out of the country.
The specific reporting requirements are as follows:

(I) Customs declaration form for customs clearance procedures directly at the entry and exit point or using the regional customs clearance integrated customs clearance mode
1. For water transport: fill in with the voyage number of the vessel.
2. Road transport: before the road manifest is used, fill in the 8-digit entry and exit date of the transport vehicle [in the order of year (4 digits), month (2 digits), day (2 digits, the same below]. After the road manifest is used, fill in the cargo transport batch number.
3. For railway transport: fill in with the entry and exit dates of the train.
4. Air transport: not required to fill in.
5. For mail transportation: fill in with the entry and exit dates of the means of transport.
6. Other modes of transport: not required to be filled in.

(II) Customs declaration form for transit goods
1. Import
(1) For water transport: fill in with “@” + voyage number of the inbound trunk vessel for transit or customs declaration. No filling is required for direct transfer or advance declaration.
(2) For road transport: not required.
(3) Railway transportation:“@”+8Date of entry.
(4) For air transport: not required.
(5) Other modes of transport: not required.
2. Export
(1) Water transport: non-transit goods are exempt from reporting. For transit goods: for domestic water transport, fill in with the barge voyage number; for domestic railway and road transport, fill in with the 6-digit departure date [in the order of year (2 digits), month (2 digits), day (2 digits)].
(2) Railway carpooling and containerized exports: not required to be reported.
(3) For air transport: not required.
(4) Other modes of transport: not required.

(III) For customs declarations without actual entry or exit, this column does not need to be filled in.

11. Waybill Number
This column shall be filled with the number of the import or export bill of lading or waybill.
Only one bill of lading or waybill number is allowed to be filled in on a customs declaration form. When one shipment corresponds to multiple bills of lading or waybills, they should be filled in separately.
The specific reporting requirements are as follows:

(I) Going through customs clearance formalities directly at the entry and exit points or using the regional integrated customs clearance mode
1. For water transport: fill in with the import and export bill of lading number. If there is a house bill of lading, fill in with the import and export bill of lading number + "*" + house bill of lading number.
2. Road transport: before the road manifest is activated, no filling is required; after the road manifest is activated, fill in the import and export master waybill number.
3. For railway transport: fill in with the waybill number.
4. For air transport: fill in with master waybill number+”_”+house waybill number. If there is no house waybill, fill in with the master waybill number.
5. For mail transportation: fill in with the mail parcel tracking number.

(II) Customs declaration form for transit goods
1. Import
(1) For water transport: fill in with the bill of lading number for direct transfer or transit. This number is not required for advance declaration.
(2) Railway transport: fill in with the railway waybill number for direct transfer or transit. This does not apply to advance declaration.
(3) For air transport: fill in with the master waybill number + “_” + house waybill number for direct or transit cargo. This number is not required for advance declaration.
(4) Other modes of transport: not required.
(5) For goods transported by the above modes and transshipped by road within Guangdong Province, fill in with the license plate number.

2. Export
(1) For water transport: fill in with the bill of lading number for transit goods. Non-transit goods are exempt from this requirement. For transit goods declared in advance by road transport within Guangdong Province, fill in with the license plate number of the transporting vehicle.
(2) Other modes of transport: Not required. For transit goods that are declared in advance by automobile transport within Guangdong Province, fill in with the license plate number of the transporting vehicle.
(III) Where the customs clearance procedures are handled by means of "centralized declaration", the import and export start and end dates of the centralized declaration list to be filled in on the customs declaration form shall be in the form of year (4 digits) month (2 digits) day (2 digits) year (4 digits) month (2 digits) day (2 digits)].
(IV) If there is no actual entry or exit, this column does not need to be filled in.

12. Applicants
If you do the customs declaration yourself, fill in the name and code of the import and export company in this column; if you entrust an agent to do the customs declaration, fill in the name and code of the customs declaration company in this column.
In this column, you can fill in either the 18-digit unified social credit code of legal persons and other organizations or the 10-digit customs registration code.
This column also includes the relevant columns at the bottom left of the customs declaration form for filling in relevant information of the declaring unit, including the signatures and seals of the customs declaration personnel and the declaring unit.

13. Supervision Methods
The supervision method is based on the transaction mode of import and export goods in international trade, and is a comprehensive management method of import and export goods set by the customs in combination with the taxation, statistics and supervision conditions of import and export goods. Its code consists of 4 digits, the first two digits are the classification code divided according to the customs supervision requirements and computer management needs, and the last two digits are the trade mode code compiled in reference to international standards.
This column should be filled in with the corresponding supervision method abbreviation and code according to the actual foreign trade situation and the "Supervision Method Code Table" stipulated by the customs. Only one supervision method is allowed to be filled in on a customs declaration form.
The requirements for reporting the supervision methods of processing trade goods under special circumstances are as follows:
(I) For import of a small amount of low-value auxiliary materials (i.e., low-value auxiliary materials with a value of less than USD 5,000 and within 78 categories), if the Processing Trade Manual is not used according to regulations, fill in "low-value auxiliary materials". If the Processing Trade Manual is used, fill in the form according to the supervision method in the Processing Trade Manual.
(II) For materials and parts imported by foreign-invested enterprises for processing products for domestic sale, if such processing is non-bonded, fill in “general trade”.
For finished products for export that are processed entirely from domestic materials by foreign-invested enterprises, fill in "general trade".
(III) Materials carried over from processing trade or goods carried over from further processing shall be reported in accordance with the approved supervision method.
(IV) For processing trade materials that are transferred to domestic sales, as well as finished products, defective products, and unfinished products that are transferred to domestic sales after import procedures are completed based on materials, an import declaration form should be filled in, and "domestic sales of supplied materials" or "domestic sales of imported materials" should be filled in; for processing trade finished products that are transferred to duty-exempt imported goods based on the "Tax Exemption Certificate", import and export declaration forms should be filled in separately, and this column of the export declaration form should be filled in with "duty reduction and exemption for finished products of supplied materials" or "duty reduction and exemption for finished products of imported materials", and this column of the import declaration form should be filled in according to the actual supervision method.
(V) If the finished products of processing trade export are returned for import or re-exported for some reason, fill in "return and exchange of finished products with supplied materials" or "return and exchange of finished products with imported materials"; if the imported materials of processing trade are returned for export or re-exported for material replacement, fill in "return and exchange of supplied materials" or "return and exchange of imported materials"; if the remaining materials and scraps generated in the process of processing trade are returned for export, or if the imported materials are returned for export due to quality, specifications, etc. and are not replaced with similar goods for import, fill in "return of supplied materials", "return of supplied scraps", "return of imported materials" or "return of imported scraps" respectively.
(VI) If the materials in the Processing Trade Handbook are transferred to the Processing Trade Handbook for processing and export, fill in "Processing with supplied materials" or "Processing with imported materials".
(VII) For the import and export of processing trade goods by bonded factories, fill in “processing with supplied materials” or “processing with imported materials” according to the Processing Trade Manual.
(VIII) For domestic sales of processing trade scraps and by-products, an import declaration form should be filled in, indicating "domestic sales of imported materials and scraps" or "domestic sales of imported materials and scraps".
(IX) If an enterprise does not obtain any income from the destruction and disposal of processing trade goods, and the destroyed and disposed goods are materials or defective products, fill in "destruction of materials"; if the destroyed and disposed goods are scraps or by-products, fill in "destruction of scraps".
If an enterprise derives income from the destruction and disposal of processing trade goods, it shall be reported as "domestic sales of imported materials and scraps" or "domestic sales of supplied materials and scraps".

14. Nature of the Exemption
This column should be filled in with the corresponding exemption nature abbreviation and code according to the actual situation and the "Exemption Nature Code Table" stipulated by the customs. If you hold the "Exemption Nature Certificate" issued by the customs, you should fill in the exemption nature annotated in the "Exemption Nature Certificate". Only one exemption nature is allowed to be filled in on a customs declaration form.
The customs declaration form for processing trade goods should be filled in according to the abbreviation and code of the tax exemption nature annotated in the "Processing Trade Manual" issued by the customs. The filling requirements for special circumstances are as follows:
(I) For processing trade conducted by bonded factories, fill in “processing with imported materials” or “processing with supplied materials” according to the Processing Trade Manual.
(II) For materials and parts imported by foreign-invested enterprises for processing products for domestic sale, if they are non-bonded processing, fill in "general taxation" or other corresponding tax exemption nature.
(III) For goods transferred from processing trade to domestic sales, fill in the form according to the actual situation (such as general taxation, scientific and educational supplies, other statutory taxes, etc.).
4. For materials returned for export and finished products returned for import, fill in with “other statutory provisions” (code 0299).
(V) Goods carried over from processing trade are exempt from filling in this column.

15. Registration Number
This column is used to indicate the numbers of the Processing Trade Manual, Tax Exemption Certificate or other filing and approval documents issued by the customs when the consignees or consignors of imported or exported goods, consuming and using units, or producing and selling units go through the filing and approval procedures for processing trade contracts or taxation, reduction or exemption filing and approval at the customs.
Only one registration number is allowed to be filled in for a customs declaration form. The specific filling requirements are as follows:
(I) For goods under processing trade, except for a small amount of low-value auxiliary materials which are not subject to the Processing Trade Handbook as required and are subject to domestic sales taxation through subsequent tax payment supervision, fill in the Processing Trade Handbook number.
If the off-site direct declaration sub-volume and off-site deep processing carry-over export sub-volume are used for customs declaration at a non-local port, the sub-volume number should be filled in this column; if the local direct declaration sub-volume and local deep processing carry-over sub-volume are limited to local customs declaration, the master volume number should be filled in this column.
Where the finished products of processing trade are converted into tax-exempt imported goods with the Tax Exemption Certificate, the number of the Tax Exemption Certificate shall be filled in on the import declaration form, and the number of the Processing Trade Manual shall be filled in on the export declaration form.
For the transfer of processing trade equipment, the transferring-in and transferring-out enterprises shall fill in the import and export declaration forms respectively, and fill in the Processing Trade Manual number in the "Record Number" column of the declaration form.
(II) For declaration forms involving the filing and approval of tax collection, reduction or exemption, fill in the number of the Tax Collection and Exemption Certificate.
(III) For declarations involving preferential trade agreements that implement network management of certificates of origin (such as Hong Kong CEPA and Macao CEPA), fill in the certificate of origin code "Y" and the certificate of origin number.
4. For the return of duty-exempt and tax-reduced goods for export, fill in with the number of the Certificate of Approval for Return of Import Duty-Exempt and Tax-Reduced Goods issued by the Customs of the People's Republic of China. For the import of duty-exempt and tax-reduced goods for which tax payment is due, fill in with the number of the Notice of Tax Payment Due on Duty-Exempt and Tax-Reduced Goods. For the import of duty-exempt and tax-reduced goods or the import (transfer-in) of duty-exempt and tax-reduced goods, fill in with the number of the Certificate of Tax Levy and Exemption. For the corresponding carry-over export (transfer-out), fill in with the number of the Contact Letter of the Customs of the People's Republic of China for the Carry-over of Import Duty-Exempt and Tax-Reduced Goods issued by the Customs of the People's Republic of China.

16. Trading Countries (Regions)
This column is used to fill in the country (region) of the foreign party that signs the trade contract with the domestic enterprise in foreign trade. For imports, fill in the country of purchase, and for exports, fill in the country of sale. If no commercial transaction occurs, fill in the country (region) of the owner of the goods.
This column should be filled in with the corresponding trading country (region) or the Chinese name and code of the trading country (region) according to the Country (Region) Code Table stipulated by the customs.
If there is no actual entry or exit, fill in "China" (code 142).

17. Departure Country (Region)/Destination Country (Region)
The country (region) of departure shall be filled in with the country (region) from which the imported goods are initially shipped to my country directly or arrive at my country without any commercial transactions in the transit country (place).
The country (region) of destination shall be filled in with the country (region) to which the exported goods are directly shipped after leaving my country’s customs territory or the country (region) to which they are finally shipped without any commercial transactions in the transit country (region).
For directly transported import and export goods without transshipment through a third country (region), the country (region) where the loading port of the imported goods is located is the country (region) of departure, and the country (region) where the designated port of export goods is located is the country (region) of destination.
For import and export goods that are transshipped through a third country (region), if commercial transactions occur in the transit country (region), the transit country (region) shall be regarded as the departure/destination country (region).
This column should be filled in with the corresponding Chinese name and code of the country (region) of departure or destination according to the Country (Region) Code Table specified by the customs.
If there is no actual entry or exit, fill in "China" (code 142).

18. Loading port/shipping port
The loading port shall be filled in with the last overseas port of loading of the imported goods before they arrive at the customs territory of my country.
The port of shipment refers to the final destination port of the exported goods shipped abroad. If the final destination port is unpredictable, fill in the port of destination that is as predictable as possible.
This column should be filled in with the corresponding Chinese name and code of the port according to the actual situation and the "Port Code Table" stipulated by the customs. If there is no Chinese name and code for the loading port/port in the "Port Code Table", the corresponding Chinese name or code of the country can be filled in.
If there is no actual entry or exit, this column should be filled in with "within China" (code 142).

19. Domestic destination/domestic source of goods
For domestic destination, fill in the known domestic place of consumption, use or final destination of the imported goods. The final destination is the area where the final user is located. If the final user is difficult to determine, fill in the location of the final consignee known at the time of import.
The domestic origin of the exported goods shall be filled in with the domestic origin or original place of shipment of the exported goods. If the origin of the exported goods is difficult to determine, fill in with the location of the unit that first shipped the exported goods.
In this column, fill in the corresponding domestic region name and code according to the Domestic Region Code Table prescribed by the customs.

20. License Number
This column should be filled with the numbers of the following licenses: import (export) license, import (export) license for dual-use items and technologies, export license for dual-use items and technologies (targeted), and temporary export license for textiles.
Only one license number is allowed on a customs declaration.

21. Transaction Method
This column should be filled in with the corresponding transaction method code based on the actual transaction price of imported and exported goods and the "Transaction Method Code Table" prescribed by the customs.
There is no actual entry and exit declaration form. CIF is reported for import and FOB is reported for export.

22. Freight
This column is used to report the transportation costs of imported goods before they are unloaded at the entry point within my country, and the transportation costs of exported goods after they are loaded at the export point within my country.
Freight may be reported in one of the three ways: unit price, total price or freight rate. The freight mark shall be indicated (freight mark "1" indicates freight rate, "2" indicates unit price per ton of goods, and "3" indicates total price of freight), and the corresponding currency code shall be selected and reported according to the Currency Code Table prescribed by the customs.

23. Premium
This column is used to report the insurance costs of imported goods before they are unloaded at the entry point within my country, and the insurance costs of exported goods after they are loaded at the export point within my country.
The premium may be reported in either of the two ways: total price or premium rate. The premium mark shall be indicated (the premium mark "1" indicates the premium rate, and "3" indicates the total price), and the corresponding currency code shall be selected and reported according to the Currency Code Table prescribed by the customs.

24. Miscellaneous Expenses
This column is used to report the expenses other than the transaction price that should be included in the dutiable price or deducted from the dutiable price in accordance with the relevant provisions of the "Regulations of the People's Republic of China on Import and Export Tariffs". It can be reported in either the total price of miscellaneous expenses or the miscellaneous expense rate, with the miscellaneous expense mark (miscellaneous expense mark "1" indicates the miscellaneous expense rate, and "3" indicates the total price of miscellaneous expenses), and the corresponding currency code should be selected and reported according to the "Currency Code Table" specified by the customs.
Miscellaneous expenses that should be included in the dutiable price should be reported as positive values or positive rates, while miscellaneous expenses that should be deducted from the dutiable price should be reported as negative values or negative rates.

25. Contract Agreement No.
This column is used to fill in the import and export contract (including agreement or order) number. It is not necessary to fill in if no commercial transaction occurs.

26. Number of items
This column is used to report the actual number of import and export goods with outer packaging. The reporting requirements for special circumstances are as follows:
(I) If the number of manifest pieces is containers, fill in with the number of containers.
(II) If the number of pieces in the manifest is in pallets, fill in the number of pallets.
This column must not be filled in as zero; for bare cargo, fill in as "1".

27. Packaging Types
This column should be filled in with the corresponding packaging type code based on the actual outer packaging type of the imported or exported goods and the "Packaging Type Code Table" specified by the customs.

28. Gross weight (kg)
This column shall be filled with the sum of the weight of the imported and exported goods and their packaging materials. The unit of measurement is kilogram. If the weight is less than one kilogram, fill in "1".

29. Net weight (kg)
This column is for reporting the gross weight of the import and export goods minus the weight of the outer packaging materials, that is, the actual weight of the goods themselves. The unit of measurement is kilograms. If it is less than one kilogram, fill in "1".

30. Container No.
This column is used to report the container information of import and export goods (including LCL goods). One record is required for each container, and the container number (globally unique number marked on the container), container specifications and container weight are reported separately. For non-containerized goods, fill in "0".

31. Accompanying Documents
This column is used to fill in the codes and numbers of other import and export licenses or regulatory certificates other than the licenses specified in Article 18 of these Regulations according to the "Regulatory Certificate Code Table" stipulated by the customs.
This column is divided into two columns: attached document code and attached document number. The code column should be filled in with the corresponding document code according to the "Code Table of Regulatory Documents" stipulated by the customs; the number column should be filled in with the document number.
(I) For the domestic sales tax declaration form for processing trade, fill in "c" in the column of attached document code, and fill in the domestic sales tax contact number approved by the customs in the column of attached document number.
(II) Import and export goods under preferential trade agreements
The requirements for filling out customs declaration forms under preferential trade agreements will be announced separately.

32. Marking and Remarks
The reporting requirements for this column are as follows:
(I) Text and numbers other than graphics in the marking code.
(2) The name of the import and export enterprise entrusted by the foreign-invested enterprise to import its investment equipment and articles.
(III) For any record number that is associated with this declaration and is required to be reported in accordance with the business management regulations, it shall be reported in the “Associated Record Number” column of the electronic declaration form.
For goods carried over from processing trade and goods transferred for domestic sale with the Tax Exemption Certificate, their corresponding registration numbers should be filled in the “Related Registration” column.
For import transfer of duty-free and tax-exempt goods, the column of “Related Records” on the declaration form should be filled in with the number of “Contact Letter of the Customs of the People’s Republic of China on Import Duty-Free and Tax-Exempt Goods Transfer” applied for this transfer of duty-free and tax-exempt goods.
When tax-exempt goods are carried over for export (transfer out), the "Related Registration" column of the customs declaration form should be filled in with the number of the "Tax Exemption Certificate" in the "Registration Number" column of the corresponding import (transfer in) customs declaration form.
(IV) If the customs declaration form is related to this customs declaration form and is required to be reported in the business management regulations, the customs declaration form number shall be filled in the "Related Customs Declaration Form" column in the electronic data customs declaration form.
For the customs declaration form for processing trade carry-over, the import customs declaration should be processed first, and the import customs declaration number should be filled in the "related customs declaration form" column of the export customs declaration form.
When handling the direct return procedures for imported goods, unless otherwise specified, the export declaration form should be filled in first, then the import declaration form, and the export declaration form number should be filled in the "Related Declaration Form" column of the import declaration form.
When tax-exempt goods are transferred for export (transfer out), import declaration should be processed first, and the import (transfer-in) declaration number should be filled in the "Associated Declaration" column of the export (transfer-out) declaration.
(V) For direct return of imported goods, this column should be filled with the number of the Form for Direct Return of Imported Goods or the Notice of Customs Ordering Direct Return of Imported Goods.
(VI) For goods entering or leaving a bonded supervision area, the code of the bonded supervision area shall be filled in the "Bonded/Supervised Area" column. If the goods are transferred between bonded supervision areas, the code of the other bonded supervision area shall be filled in this column.
(VII) If the processing trade goods are to be destroyed or disposed of, fill in the number of the Customs Declaration Form for Destruction and Disposal of Processing Trade Goods.
(VIII) When the supervision mode is "temporary import and export goods" (2600) and "exhibits" (2700), if the goods are re-entered or re-exported, fill in "re-entry" or "re-export" in this column of the import and export goods declaration form respectively.
(IX) For cross-border e-commerce import and export goods, fill in “cross-border e-commerce” in this column.
10. For domestic sales of processing trade by-products, fill in “domestic sales of processing trade by-products” in this column.
(XI) For formula-priced imported goods, the formula pricing registration number should be filled in the remarks column of the customs declaration form, in the format of: "Formula pricing" + registration number + "@". For multiple commodities under the same customs declaration form, if it is necessary to specify one or several commodities as formula pricing registration, the remarks column should be filled in as: "Formula pricing" + registration number + "#" + commodity serial number + "@".
(XII) For import and export goods that have obtained the "Preliminary Price Decision", the number of the "Preliminary Price Decision" should be filled in the remarks column of the customs declaration. The format is preliminarily reviewed price (P+2-digit commodity item number+decision number). If there are multiple commodities with preliminarily reviewed prices in the customs declaration, they must be written in sequence in brackets, such as: preliminarily reviewed price (P01VD511500018P02VD511500019).
13. For declarations containing pre-classified goods, the following information should be filled in the remarks column of the declaration: R-3-customs area code-year-sequential number, where the customs area code, year and sequential number are all 4 digits, for example R-3-0100-2016-0001.
14. For declarations containing classification rulings, the classification ruling number should be filled in the remarks column of the declaration form in the format of "c" + four-digit number, for example c0001.
15. Other matters that must be explained when filing a declaration should be filled in this column.

33. Item No.
This column is divided into two lines for filling in and printing. The first line is for the serial number of the goods in the customs declaration form; the second line is for goods that have been registered and approved for processing trade, tax reduction and exemption, etc., and the serial number of the goods in the "Processing Trade Manual" or "Tax Reduction and Exemption Certificate" and other registration and approval documents is filled in and printed.
The requirements for filling out customs declaration forms under preferential trade agreements will be announced separately.
For the customs declaration form of import and export goods under processing trade, the first line shall be filled with the serial number of the goods in the customs declaration form, and the second line shall be filled with the commodity number of the commodity in the "Processing Trade Manual" for verification of the quantity of materials or finished products under the corresponding item number. The requirements for filling in special circumstances in the second line are as follows:
(I) Goods carried over from further processing shall be reported according to the item numbers of imported materials and finished products and the item numbers of exported products in the Processing Trade Handbook.
(II) For goods carried over from materials (including materials, finished products and unfinished products), the export declaration form shall be filled in according to the item number of the imported materials in the Handbook of Processing Trade for export; the import declaration form shall be filled in according to the item number of the imported materials in the Handbook of Processing Trade for import.
(III) For goods with re-exported materials (including materials and scraps), the item number of imported materials in the Processing Trade Manual shall be filled in on the export declaration form; if the scraps correspond to more than one material item number, the main material item number shall be filled in. For goods with returned materials (including materials, excluding unfinished products), the item number of imported materials in the Processing Trade Manual shall be filled in on the import and export declaration form.
(IV) For returned or exchanged finished products, the return import declaration form and re-export declaration form shall be filled in according to the item number of the original exported finished product in the Processing Trade Handbook.
(V) For goods that are transferred from processing trade materials to domestic sales (as well as finished goods, defective goods and unfinished goods that are transferred to domestic sales and that go through import formalities based on materials), an import declaration form should be filled in, and the item number of the imported materials in the Processing Trade Handbook should be filled in; for the domestic sales of scraps and by-products of processing trade, the corresponding item number of the imported materials in the Processing Trade Handbook should be filled in. If the scraps or by-products correspond to more than one material item number, fill in the main material item number.
(VI) If the finished products of processing trade are converted into tax-exempt goods for import with the Tax Exemption Certificate, the import declaration formalities shall be handled first. The item number in the Tax Exemption Certificate shall be filled in the import declaration form, and the item number of the original exported finished product in the Processing Trade Manual shall be filled in the export declaration form. The quantity of goods in the import and export declaration forms shall be consistent.
(VII) For destruction of processing trade goods, this column should be filled in with the corresponding imported material item number in the Processing Trade Manual.
(VIII) For the return export and carry-over export of processing trade by-products, this column should be filled in with the export item number of the newly added changed by-product in the Processing Trade Handbook.
(IX) Enterprises that have been approved by the customs to implement online supervision of processing trade and need to declare a customs declaration list in accordance with the customs online supervision requirements should declare the "list" to the customs before submitting import and export (including formal import and export) declaration forms to the customs. One customs declaration list corresponds to one customs declaration form, and the goods on the customs declaration form are obtained by merging the customs declaration lists. The filling specifications for the columns such as item number, product name, and specification in the customs declaration form of the processing trade electronic account book shall refer to the "Processing Trade Manual".

34. Product Number
The commodity number filled in this column consists of 10 digits. The first 8 digits are the tariff number of import and export goods determined by the "Import and Export Tariff of the People's Republic of China", which is also the commodity code determined by the "Customs Statistical Commodity Catalogue of the People's Republic of China", and the last 2 digits are additional numbers that meet the customs supervision requirements.

35. Product name, specifications and model
This column is divided into two lines for filling and printing. The first line is filled with the standardized Chinese commodity name of the import and export goods, and the second line is filled with the specification model.
The specific reporting requirements are as follows:
(I) The commodity name and specification model shall be reported truthfully and shall be consistent with the contract, invoice and other relevant documents submitted by the consignee or consignor of the import or export goods or the entrusted customs declaration company.
(II) Commodity names should be standardized, and specifications and models should be sufficiently detailed to meet the requirements of customs classification, valuation and licensing management. The requirements for commodity names, specifications and models in the "Standardized Declaration Catalogue of Import and Export Commodities of the Customs of the People's Republic of China" may be referred to for filling in.
(III) For goods that have been filed for processing trade, the content filled in must be consistent with the commodity name of the goods under the same item number in the filing registration.
(IV) For vehicles that require the Customs to issue a Goods Import Certificate, the commodity name column should be filled in with "vehicle brand + displacement (specify cc) + model (such as off-road vehicles, sedans, etc.)". The displacement is not required for imported automobile chassis. The vehicle brand should be filled in according to the requirements of the "Endorsement Name" column in the "Chinese-English Comparison Table of Imported Motor Vehicle Manufacturer Names and Vehicle Brands". The specification model column can be filled in with "gasoline type" etc.
(V) If multiple types of imported goods that arrive at the same port at the same time by the same means of transport and belong to the same consignee and use the same bill of lading should be classified under the same commodity number according to the commodity classification rules, the relevant commodities should be classified under the same commodity number. The commodity name should be filled in with the commodity name after being classified together; the specification and model should be filled in with the specification and model of the commodities after being classified together.
(VI) For the domestic sales of leftover materials and by-products from processing trade and the re-export of leftover materials and by-products from processing trade, this column shall be filled in with the name and specification model of their inspection status.
(VII) When the consignee of imported goods declares the import of automobile production parts within the scope of the "List of Automobile Parts Required to be Declared in Detail" (Announcement No. 64 of the General Administration of Customs in 2006) in the form of general trade, the following requirements should be filled in:
1. Product Name: Fill in with the detailed Chinese product name and brand of the imported auto parts, with the Chinese product name and brand separated by “/”, and the English trade name can be added when necessary. For imported complete sets of loose parts or rough parts, the words “complete sets of loose parts”, “rough parts”, etc. should be added after the brand, and the brand should be separated by “/”.
2. Fill in the complete serial number of the automobile parts in the specification model. The letter "S" should be added before the part number and separated from the part number by "/". After the part number, the automobile brand and model that the part is suitable for should be filled in order.
If the auto parts are universal parts that can be used in multiple car models, the word "TY" should be added after the part number and separated from the part number by "/".
Other elements that need to be reported related to the specifications and models of imported auto parts, or other elements that need to be reported as required by the customs, such as "power", "displacement", etc., should be filled in after the model or "TY" and separated by "/".
If the automobile parts are reported as a complete set of loose parts, the part number of the final complete product after the complete set of loose parts is assembled should be filled in the "Marking Code and Remarks" column.
(VIII) When the consignee of imported goods declares the import of automobile repair parts within the scope of the "List of Automobile Parts Required to be Declared in Detail" (Announcement No. 64 of the General Administration of Customs in 2006) in general trade, when filling in the specifications and models, "W" should be added before the part number and separated from the part number by "/"; if the brand of the imported repair parts is inconsistent with the brand of the whole vehicle to which the parts are applicable, "WF" should be added before the part number and separated from the part number by "/". The rest of the declaration requirements are the same as the above.

36. Quantity and Unit
This column is divided into three lines to be filled in and printed.
(I) The first line should be filled in with the quantity and unit according to the first legal unit of measurement of the import and export goods. The legal unit of measurement shall be based on the unit of measurement specified in the Commodity Catalogue of Customs Statistics of the People's Republic of China.
(II) Where there is a statutory second unit of measurement, the quantity and unit shall be reported in the second row according to the statutory second unit of measurement. If there is no statutory second unit of measurement, the second row of this column shall be left blank.
(III) The transaction unit and quantity should be filled in and printed on the third line.
(IV) When reporting the quantity in "kilogram", the reporting requirements under special circumstances are as follows:
1. Goods packed in reusable containers should be reported according to their weight after deducting the weight of the containers, such as canned isotopes, canned oxygen and similar items.
2. Goods that use inseparable packaging materials and packaging containers should be reported according to their net weight (i.e. including the net weight of the inner direct packaging), such as canned goods, cosmetics, medicines and similar products in retail packaging.
3. Commodities that are priced based on gross weight according to commercial practice should be reported based on gross weight, such as undegreased wool, wool strips, etc.
4. Goods that are priced based on gross weight as net weight may be reported according to gross weight, such as bulk goods such as grain and feed.
5. For alcoholic beverages and drinks in retail packaging, the weight of the liquid portion should be reported.
(V) If complete sets of equipment or duty-exempt goods need to be imported in batches, the quantity should be determined according to the actual inspection status when the goods are actually imported.
(VI) For incomplete products or unfinished products that have the basic characteristics of complete or finished products and should be classified as complete products according to the classification rules of the Harmonized Commodity Description and Coding System, the actual quantity constituting the complete products shall be reported.
(VII) For goods under processing trade and other registered items, the transaction measurement unit must be consistent with the measurement unit of goods under the same item number in the Processing Trade Handbook. For processing trade scraps and by-products sold domestically or re-exported, this column shall be filled in with the measurement unit of their inspection status.
(VIII) The transaction measurement units of imported and exported goods under the preferential trade agreement must be consistent with the measurement units of the corresponding goods on the certificate of origin.
(IX) For gas cargoes whose legal measurement unit is cubic meter, the volume should be converted into that under standard conditions (i.e. zero degrees Celsius and 1 standard atmospheric pressure) for reporting.

37. Country (Region) of Origin
The country (region) of origin should be reported in accordance with the Regulations of the People's Republic of China on the Origin of Imported and Exported Goods, the Regulations of the Customs of the People's Republic of China on the Implementation of the Standard of Substantial Change in Non-Preferential Rules of Origin, and the origin determination standards stipulated in the General Administration of Customs' Regulations on the Administration of Origin of Various Preferential Trade Agreements. If the origins of the same batch of imported and exported goods are different, the country (region) of origin should be reported separately. If the country (region) of origin of imported and exported goods cannot be determined, fill in "Unknown Country" (code 701).
This column should be filled in with the corresponding country (region) name and code according to the Country (Region) Code Table stipulated by the customs.

38. Final Destination Country (Region)
The final destination country (region) shall be filled in with the country (region) of actual consumption, use or further processing of the known import and export goods. For goods that are directly transported without transiting through a third country (region), the final destination country (region) shall be the country (region) of arrival; for goods that are transited through a third country (region), the final destination country (region) shall be the final destination country (region). If the final destination countries (regions) of the same batch of import and export goods are different, the final destination countries (regions) shall be filled in separately. When the final destination country (region) of import and export goods cannot be determined, the final destination country (region) that is known as far as possible shall be the final destination country (region).
This column should be filled in with the corresponding country (region) name and code according to the Country (Region) Code Table stipulated by the customs.

39. Unit Price
This column shall be filled with the actual unit price of the import and export goods under the same item number. If there is no actual transaction price, this column shall be filled with the unit value.

40. Total Price
This column shall be filled with the total price of the actual transaction of import and export goods under the same item number. If there is no actual transaction price, this column shall be filled with the value of the goods.

41. Currency
This column should be filled in with the corresponding currency name and code according to the Currency Code Table specified by the customs. If the actual transaction currency is not available in the Currency Code Table, the actual transaction currency should be converted into the currency listed in the Currency Code Table at the foreign exchange conversion rate on the declaration date.

42. Exemption
This column should be filled in according to the Tax Levy and Exemption Certificate issued by the customs or relevant policy regulations, and for each commodity listed in the customs declaration form, the corresponding tax levy, reduction or exemption method in the Tax Levy, Exemption or Exemption Method Code Table specified by the customs should be selected.
The customs declaration form for processing trade goods should be filled in according to the tax exemption and levy regulations recorded in the Processing Trade Handbook. If the tax exemption and levy regulations recorded in the Processing Trade Handbook are "deposit" or "letter of guarantee", "full exemption" should be filled in.

43. Confirmation of Special Relationship
In accordance with Article 16 of the Measures of the Customs of the People's Republic of China for Determining the Dutiable Value of Imported and Exported Goods (hereinafter referred to as the "Measures for Determination of Value"), this column is filled in to confirm whether there is a special relationship between the buyer and the seller in the import and export activities. If any of the following circumstances exists, it shall be deemed that the buyer and the seller have a special relationship and "Yes" shall be filled in this column, otherwise "No" shall be filled in:
(1) The buyer and seller are members of the same family;
(2) The buyer and seller are each other's senior business officers or directors;
(3) One party is directly or indirectly controlled by the other party;
(iv) Both the buyer and the seller are directly or indirectly controlled by a third party;
(5) The buyer and seller jointly directly or indirectly control a third party;
(vi) one party directly or indirectly owns, controls or holds 5% or more (including 5%) of publicly issued voting stocks or shares of the other party;
(VII) One party is an employee, senior officer or director of the other party;
(8) The buyer and seller are members of the same partnership.
Where the buyer and seller are connected with each other in business and one party is the exclusive agent, exclusive distributor or exclusive assignee of the other party, they shall also be deemed to have a special relationship if the provisions of the preceding paragraph are met.

44. Confirmation of price impact
In accordance with Article 17 of the Valuation Methods, this column is used to confirm whether the special relationship between the buyer and the seller in the import and export activities affects the transaction price. If the taxpayer cannot prove that its transaction price is close to any of the following prices occurring at or about the same time, it shall be deemed that the special relationship has an impact on the transaction price of the import and export goods, and "Yes" should be filled in this column, otherwise "No" should be filled in:
(1) The transaction price of identical or similar import or export goods sold to domestic buyers with whom the two parties have no special relationship;
(ii) the dutiable value of identical or similar import or export goods determined in accordance with the provisions of the Valuation Method of the Valuation Appraisal Method;
(iii) the dutiable value of identical or similar import or export goods determined in accordance with the provisions of the Valuation Methods on price calculation.

45. Confirmation of Payment of Royalties
In accordance with Article 13 of the Valuation Methods, this column is used to confirm whether the buyer has paid royalties directly or indirectly to the seller or related parties during import and export transactions. Royalties refer to the fees paid by the buyer of imported and exported goods to obtain the license or transfer of patent rights, trademark rights, proprietary technologies, copyrights, distribution rights or sales rights from the intellectual property rights holder and the valid authorized person of the rights holder. If the buyer has paid royalties directly or indirectly to the seller or related parties during import and export transactions, "Yes" should be reported in this column, otherwise "No" should be reported.

46. Version Number
This column is applicable to the export declaration form of processing trade goods. This column should be consistent with the finished product unit consumption version recorded in the Processing Trade Manual, and can be extracted through the data recorded in the Processing Trade Manual or the export declaration list of the enterprise.

47. Article No.
This column is applicable to the import and export declaration form of processing trade goods. This column should be consistent with the material and finished product numbers registered in the "Processing Trade Manual" and can be extracted through the registered data in the "Processing Trade Manual" or the enterprise's export declaration list.

48. Data entry clerk
This column is used to record the name of the pre-entry operator.

49. Input Unit
This column is used to record the pre-entered unit name.

50. Customs Remarks and Signatures
This column is for customs to endorse during operations.
The punctuation marks and numbers such as angle brackets (<>), commas (,), hyphens (-), colons (:) and others mentioned in this specification must be filled in using half-width characters in non-Chinese language.

Meaning of relevant terms:
Customs declaration entry voucher: refers to the voucher filled in by the declaring unit in the format of the customs declaration form, which is used as the basis for pre-entry of the customs declaration form. The numbering rule of the voucher is determined by the declaring unit.
Pre-entered customs declaration form: refers to the customs declaration form that is entered and printed by the pre-entry unit according to the customs declaration form voucher filled in by the declaring unit and reported to the customs by the declaring unit, but the customs has not yet accepted the declaration.
Declaration form certification copy: refers to the document provided by the customs in the form of declaration form after verifying the actual entry and exit of goods, which is used as a certification document for the consignee and consignor of imported and exported goods to handle tax refund and foreign exchange verification procedures with the national tax and foreign exchange management departments.