Enterprises must comply with the following legal documents when?Customs Declaration?submitting declarations: Customs Statistics Regulations of the Peoples Republic of China, Implementation Regulations of the Peoples Republic of China on Customs Administrative Penalties, Administrative Measures for the Amendment and Cancellation of Customs Declarations for Import and Export Goods of the Peoples Republic of China, Customs Declaration Form Filling Standards for Import and Export Goods of the Peoples Republic of China, and Procedural Regulations for Handling Administrative Penalty Cases by the Customs of the Peoples Republic of China.?Import/export?Common error cases in export customs declaration

Discover the most frequent export customs declaration errors that lead to delays and penalties. Learn how to prevent these common mistakes and ensure smooth international shipments. Master customs compliance today.

Decimal point errors in total price: Enterprises may misplace the decimal point when declaring the total price. For example, $54,643.68 might be mistakenly declared as $5,464,368. Such errors can significantly impact tax calculations and statistical accuracy.

Extra digit in total price: This error occurs when an additional digit is added, such as declaring $24,248 as $248,248. It may lead to overcalculation of taxes, causing unnecessary financial losses.

Incorrect currency declaration: Enterprises may select the wrong currency, such as declaring USD transactions in CNY. This can result in tax calculation errors or inaccurate statistics.

To avoid these errors, enterprises must carefully verify the total price and currency during declaration. Regular reviews and optimization of declaration processes can also reduce error likelihood.

Gross and net weight

Logical errors: These involve miscalculations of gross and net weight. For example, the total weight (gross or net) of a single item may not match the total weight listed in the declaration header due to calculation, entry errors, or misunderstanding of weight definitions.

Swapped gross and net weight: A common error where enterprises mix up the positions of gross and net weight. For instance, net weight might be entered in the gross weight field, and vice versa, causing issues for tax calculations and customs oversight.

To prevent such errors, enterprises must clearly understand the definitions of gross and net weight and their correct positions in the declaration form. Gross weight includes the product and packaging, while net weight refers only to the product itself. Accurate entry in the correct fields is essential.

Quantity and unit

Mismatched units between declared and actual quantities: For example, an enterprise may declare goods in sets on the customs form but list them as pieces on the VAT invoice. Inconsistent units between documents can lead to

1. The unit of reported transaction quantity does not match the actual unit of the goods: For example, a company declared the unit of goods quantity as "set" in the customs declaration form, but in the subsequently obtained VAT invoice, the unit of the same goods is "piece". Due to the inconsistency in quantity units between the customs declaration form and the VAT invoice, it may lead to?Tax Refund?Blocked.

Failure to declare the statutory primary and secondary units in accordance with the provisions of the Statistical Commodity Directory of the Peoples Republic of China: For example, when filling in quantities and units, enterprises may overlook or misunderstand the regulations on statutory primary measurement units and statutory secondary measurement units in the Statistical Commodity Directory of the Peoples Republic of China, leading to declaration errors.

To avoid such errors, enterprises must ensure strict compliance with the provisions of the Filling Specifications for Customs Declaration Forms for Import and Export Goods of the Peoples Republic of China when reporting quantities and units. Specifically, the first line for statistical quantities should be filled in according to the statutory primary measurement unit of the goods, with the statutory measurement unit based on the Statistical Commodity Directory of the Peoples Republic of China. For goods with a statutory secondary measurement unit specified, the second line should report the quantity and unit according to the statutory secondary measurement unit. If there is no statutory secondary measurement unit, the second line should be left blank. The transaction measurement unit and quantity should be reported in the third line.

Final destination country

A common error is reporting China (142) as the final destination country under general trade terms, which is clearly a logical error.

To avoid such errors, enterprises must select the correct country (region) name and code for the final destination country (region) based on actual circumstances and ensure it aligns with the trade terms.

Duty exemption method

1. The logical correspondence between the regulatory method and the exemption method is incorrect: For example, a company declared the regulatory method for export as "processing trade with imported materials," but the record number was "empty," which is logically inconsistent. In reality, the company's regulatory method should be "general trade."

2. An enterprise declared the "bonded warehousing goods" as the supervision method for export, but reported the "duty payment according to regulations" (Customs code 1) as the duty collection method. In reality, the enterprise's duty collection method should have been "full exemption" (Customs code 3).

In cases of non-direct return and where taxes have already been deducted, reporting the duty exemption nature as full exemption (Customs code 3) is incorrect if the conditions for exemption are not met. The correct method should be duty levied (Customs code 1).

To avoid these errors, enterprises must select the correct duty reduction or exemption method based on actual circumstances and ensure it aligns with the supervision method.

The above content is sourced from the customs.?Zhong Shen?As a one-stop import?Export Agency?Service providers can provide customized import and export solutions for various industries. If you need?Foreign trade?import-export agency services, please contact us for business consultation. Hotline: 139-1787-2118.