I. Preliminary preparation and entrustment: laying a solid foundation for customs declaration 📋

Entrustment and document preparation: In practice, most enterprises choose to entrust professional customs clearance companies or freight forwarders to handle customs clearance business. They need to complete electronic entrustment procedures and prepare a full set of compliant customs declaration documents, including proforma invoices, packing lists, trade contracts, and draft customs declaration forms, ensuring that all information in the documents is true, accurate, and logically consistent, laying the foundation for subsequent declaration.

Commodity classification: This is a crucial step in the customs declaration for sea export, and it is of utmost importance. It is necessary to accurately determine the HS code of the exported goods, as it not only affects the regulatory conditions of the goods but also directly relates to core rights and interests such as export tax rebates. If the classification is incorrect, it may lead to declaration violations and tax rebate obstacles, so it requires extreme rigor.

Arrange transportation and obtain documents: Complete cargo booking in advance, coordinate and arrange cargo transportation, and upon the goods being gathered at the port, promptly obtain the ocean bill of lading or shipping order. These two types of documents are the core vouchers for customs declaration and handover of goods, and must be properly kept and verified as correct.

II. Core declaration and review: control the key to compliance ⚠️

Electronic data declaration: Customs declaration data must be accurately entered and submitted through systems recognized by customs, such as the "single window", to ensure that the declaration information is consistent with the actual situation of the documents and goods. In practice, customs declaration companies or freight forwarders are generally entrusted to handle customs declaration business, which can maximize the timeliness and compliance of the declaration.

Customs document review: After submitting electronic data, the customs system will conduct a comprehensive review of the declared data, focusing on verifying the consistency of document information, the accuracy of HS codes, and the reasonableness of declared prices. If the review is passed, the process will proceed to the next step; if any issues are found during the review, the declaration needs to be revised and improved according to customs requirements before being re-declared.

Goods inspection: Customs will issue inspection instructions for some export goods based on risk control rules. The inspection methods include machine inspection or manual unpacking inspection. If inspection occurs, the customs broker will usually assist the shipper in handling inspection-related matters and will charge the corresponding inspection service fee according to regulations. Enterprises need to actively cooperate with customs inspection to ensure a smooth inspection process.

Payment of taxes and fees (if applicable): According to China's relevant customs regulations, the vast majority of export goods are exempt from export duties, but a small number of specific goods are subject to legal taxation. After generating a tax invoice in the customs system, the taxes must be fully paid within the prescribed time limit and must not be overdue.

Customs clearance: After completing all the above procedures and ensuring no abnormalities, the customs will stamp the "Customs Clearance Seal" on the loading list and issue a clearance notice. This is the core document proving that the goods can be loaded and exported normally. Relevant documents need to be promptly confirmed and handed over.

III. Subsequent release: Complete the close loop of the pass✅

Customs clearance and issuance of tax refund form: After the goods have actually been loaded onto the ship and departed from the country, the customs will verify the manifest data against the customs declaration data. Once confirmed as correct, the customs clearance procedures will be completed. Upon completion of customs clearance, the customs will issue a special customs declaration form for export tax refund. The enterprise can use this form and relevant documents to handle subsequent export tax refund matters.