In order to unify the requirements for filling in the customs declaration form for imported and exported goods and ensure the data quality of the customs declaration form, this specification is formulated in accordance with the Customs Law and relevant regulations.

This specification generally uses the terms "customs declaration form" or "import customs declaration form" and "export customs declaration form". When different requirements need to be explained separately, the following terms are used respectively:

1. Customs declaration form entry voucher: refers to the voucher filled out by the declaring unit in the format specified by the customs, which is used as the basis for pre-entry of the customs declaration form (the current customs declaration form can be enlarged and used).

2. Pre-entry customs declaration form: refers to the customs declaration form entered and printed by the pre-entry company, and the entered data is transmitted to the customs through the network, and the declaration unit declares to the customs.

3. EDI customs declaration form: refers to the customs declaration form in the form of electronic messages declared to the customs by the declaring unit using EDI, and the written customs declaration form printed and submitted for review afterwards.

4. Declaration form certification copy: refers to the certificate provided by the customs in the form of the declaration form after verifying the actual entry and exit of the goods, which is used as a certification document for enterprises to complete relevant procedures with the tax and foreign exchange management departments.

The filling specifications of each column of the import and export goods declaration form are as follows:

1. Pre-entry number

It refers to the number of the declaration form filled in and entered by the declaring unit or the pre-entry unit for the unit, which is used between the unit and the customs to quote the declaration form that has not been approved for release after its declaration.

The numbering rules of the declaration form entry voucher are determined by the declaring unit. The pre-entry numbers of the pre-entry declaration form and the EDI declaration form are determined by the customs that accepts the declaration, and the computer automatically prints them.

2. Customs number

It refers to the number given to the declaration form by the customs when accepting the declaration.

The customs number is determined by each customs in the declaration acceptance link and should be marked on each copy of the declaration form.

The customs number of the declaration form is a 9-digit number, of which the first two are the branch customs (office) number, the third is customized by each customs, and the last six are sequential numbers. Each directly affiliated customs shall number the import declaration form and export declaration form separately, and ensure that each declaration form in the customs area can be uniquely identified as import and export in the same calendar year.

The declaration forms of each directly affiliated customs shall be numbered separately according to the import and export declaration forms.

III. Import port/export port

Refers to the name of the customs port where the goods actually enter (exit) my country's customs territory.

This column should be filled in with the corresponding port customs name and code in the "Customs Area Code Table" according to the port customs where the goods actually enter (exit).

If the port specified or designated in the "Registration Manual" (or sub-volume, the same below) issued by the customs for the processing trade contract does not match the actual port of entry and exit of the goods, the registration manual should be changed at the customs in charge of contract filing and then reported.

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 and transfer 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 other goods that have not actually entered or exited the country, the name and code of the customs that accepts the declaration should be filled in.

IV. Registration Number

It refers to the number of the "Registration Manual for Processing with Imported Materials", "Registration Manual for Processing with Supplied Materials and Small and Medium-sized Compensatory Trade", "Registration Manual for Imported Materials and Processed Export Finished Products of Foreign-Invested Enterprises Fulfilling Product Export Contracts" (hereinafter referred to as "Registration Manual"), "Import and Export Tax Exemption Certificate" (hereinafter referred to as "Tax Exemption Certificate") or other relevant registration and approval documents given by the customs when the import and export enterprises go through the registration of processing trade contracts or the approval and registration of tax reduction, exemption and tax exemption at the customs.

Only one registration number is allowed to be filled in on a customs declaration form.

The specific filling requirements are as follows:

1. For goods under processing trade contracts, except for a small amount of low-value auxiliary materials that are not required to use the "Registration Manual" according to regulations, the 12-digit code of the "Registration Manual" must be filled in in the registration number column of the customs declaration form.

If the finished products of processing trade are converted into imported goods enjoying tax reduction and exemption with the "Tax Exemption Certificate", the number of the "Tax Exemption Certificate" shall be filled in on the import customs declaration form, and the number of the "Registration Manual" shall be filled in on the export customs declaration form.

2. For all declarations involving tax exemption and reduction filing and approval, this column shall be filled with the number of the "Tax Exemption and Reduction Certificate" and shall not be left blank;

3. For declarations without filing and approval documents, this column is exempt from filling.

The length of the filing number is 12 digits, of which the first digit is the marking code. The marking code of the filing number must be coordinated with the "trade mode" and "exemption nature" columns. For example: if the trade mode is processing with supplied materials, the exemption nature should also be processing with supplied materials, and the marking code of the filing number should be "B".

V. Import date/export date

The import date refers to the date on which the means of transport carrying the declared goods is declared to enter the country. The date filled in this column must be consistent with the entry date of the corresponding means of transport.

The export date refers to the date on which the means of transport carrying the declared goods completes the exit procedures. This column is used by the customs to print the declaration form certificate. Pre-entered customs declarations and EDI customs declarations are exempt from filling.

For declaration forms without actual entry or exit, fill in the date of declaration formalities.

This column is 6 digits, in the order of year, month, day, 2 digits each.

VI. Declaration date

Refers to the date when the customs accepts the application of the consignee, consignor or their agent for import (export) formalities of goods for import (export).

If the date declared to the customs in the pre-entry and EDI declaration forms is inconsistent with the actual situation, the customs officer who examines the form shall modify the annotation according to the actual date.

This column is 6 digits, in the order of year, month, day, 2 digits each.

VII. Business unit

Business unit refers to the enterprise or unit in China that signs and executes import and export trade contracts with foreign countries.

This column should be filled in with the name of the business unit and the business unit code. The business unit code is a ten-digit number, which refers to the registration code set by the customs for the import and export enterprise when the import and export enterprise goes through the registration formalities at the local competent customs.

The principles for determining the business unit under special circumstances are as follows:

1. For aided, donated, or donated goods, fill in the unit that directly receives the goods.

2. If import and export enterprises act as agents for each other, or if an enterprise without import and export rights entrusts an enterprise with import and export rights to act as an agent for import and export, fill in the agent.

3. If a foreign-invested enterprise entrusts a foreign trade enterprise to import investment equipment and goods, fill in the foreign-invested enterprise.

VIII. Mode of transport

Refers to the classification of transportation tools used to carry goods in and out of the customs territory.

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