Standards on Completion of Customs Declaration Forms for Import/Export Goods
08/26/2005
The Standards of the Customs of the People's Republic of China for Completion of Customs Declaration Forms for Import/Export Goods (hereinafter referred to as the “Standards”) are formulated in accordance with the Customs Law of the People's Republic of China and relevant regulations, in order to standardize the filling requirements for the Import/Export Declaration Form and ensure the quality of data in the Declaration Forms.
For the purpose of the Standards, “Declaration Form”, “Import Declaration Form” or “Export Declaration Form” is used generally, and when different requirements need to be specified separately, the following terms are applied respectively:
1. The Entry Voucher of Declaration Form refers to the voucher to be filled out by the declarer unit in the format prescribed by the Customs, which is used as the basis for pre-entry of declaration form.
2. The Pre-entry Declaration Form refers to the Declaration Form submitted by the declarer unit to the Customs that has been typed and printed by pre-entry unit.
3. The Certificate of Declaration Form refers to the certificate provided by the Customs in the format of Declaration Form upon verification of the actual entry and exit of goods, which is used as documentary evidence by the enterprise to complete the relevant formalities at taxation and foreign exchange management departments.
The standards for completing each column of the Customs Declaration Form for Import/Export Goods are as follows:
I. Pre-entry number
It refers to the number pre-entered by the pre-entry unit into a declaration form; this number is used by the declarer unit and the Customs to refer to the declaration that has been made but not yet been accepted.
The pre-entry number is subject to the numbering rules of the Customs accepting the declaration. The numbering rules on the entry voucher of declaration form are determined solely by the declarer unit itself.
II. Customs number
It refers to the number given to a declaration form by the Customs when accepting a declaration, which shall be specified on each page of the declaration form.
A. H883/EDI customs clearance system
The customs number of a declaration form is a 9-digit number, of which the first two digits refer to the number of the Customs that accepted the declaration (the last two digits of the corresponding customs code in the Customs District Code Table), and the third digit is the last digit of the four-digit number of calendar year when the Customs accepted the declaration, and the last six digits are the sequence number.
The Import Declaration Form and the Export Declaration Form shall be numbered respectively to ensure that each declaration form of the customs district can be uniquely identified by import and export within the same calendar year.
B. H2000 customs clearance system
The customs number of a declaration form is a 18-digit number, of which the first four digits refer to the number of the Customs that accepted the declaration (the corresponding customs code in the Customs District Code Table), and the fifth to eighth digits refer to the calendar year when the customs accepted the declaration, and the ninth digit is the mark for import or export (“1” for import and “0” for export), and the last nine digits are the sequence number.
During the transition period from the H883/EDI customs clearance system to the H2000 customs clearance system, numbering rules for the last nine digits are identical to the requirements of the H883/EDI customs clearance system.
III. Import/export port
Import/export ports refer to the names of the Customs at the border ports in China through which goods are actually imported/exported.
This column shall be filled in with the name and code of Customs at the corresponding port specified in the Customs District Code Table, according to the Customs at the port through which goods are actually imported/exported.
For the imported goods transferred between customs, the name and code of the Customs at the entry place of goods shall be applied, while for the exported goods transferred between customs, the name and code of the customs at the exit place of goods shall be applied. For the cross-customs goods transfer for further processing under the supervision based on customs transfer transport, the name and code of the Customs at the place where goods are moved out shall be indicated in the export declaration form, and the name and code of the Customs at the place where goods are moved in shall be indicated in the import declaration form.
For goods transferred between different export processing zones, the name and code of the Customs at the export processing zones of other party shall be specified.
For other goods with no physical entry or exit, the name and code of the Customs accepting declaration shall be indicated.
IV. Registration number
The registration number refers to the number of Registration Handbook of Processing with Imported Materials, Registration Handbook of Processing with Client-Offered Materials and Small & Medium Compensation Trade, Registration Handbook of Imported Materials and Parts and Processing of Exported Finished Products for Foreign-Invested Enterprises to Fulfill Export Contracts, electronic account book and parts thereof (hereinafter collectively referred to as the “Handbook of Processing Trade”), Tax Imposition/Exemption Certificate for Import/Export Goods (hereinafter referred to as the “Tax Imposition/Exemption Certificate”) or other relevant registration and approval documents, granted by the Customs, when the import and export enterprises file processing trade contracts, or complete approval and registration formalities for tax imposition, reduction or exemption at the Customs.
One declaration form is only allowed to have one registration number. There are 12 characters in the column of registration number, of which the first one is the markup code.
For the declaration form without registration and approval documents, there is no need to fill in this column.
The specific filling requirements are described below:
A. For the goods under processing trade contracts, the number of Handbook of Processing Trade shall be indicated, except for a small number of low-value auxiliary materials for which the Handbook of Processing Trade is not applied as per the provisions.
B. For the declaration form involving registration and approval of duty imposition, reduction or exemption, the number of Duty Imposition/Exemption Certificate shall be indicated.
C. For bonded goods in and out the export processing zones, the registration number of electronic books with markup code of "H" shall be indicated; for tax-levying and tax-exempt goods in and out the export processing zones, the registration number of electronic books with markup code of "H" and the sixth digital of "D" shall be indicated.
D. In case of applying to customs at non-local port by using non-local direct declaration separation book and export separation book of transfer for non-local further processing, the number of separation book shall be filled in this column; in case that local customs declaration is required as specified by local direct declaration separation book and separation book of transfer for local further processing, the number of combined book shall be filled in this column.
E. In case the finished goods of processing trade become the imported goods enjoying tax deduction or exemption on the strength of Tax Imposition/Exemption Certificate, the number of Tax Imposition/Exemption Certificate shall be filled in the import declaration form and the number of Handbook of Processing Trade shall be filled in the export declaration form.
F. For the transfer between tax-relief equipment and processing trade equipment, the enterprises, where equipment are transferred to and from, shall fill in the import and export declaration forms respectively, and mark the number of Handbook of Processing Trade or the number of Duty Imposition/Exemption Certificate in the “registration number” column of declaration form, or there is no need to complete this column.
G. For the goods subject to the networking management on the certificate of origin under the preferential trade agreement, "Y" code and number of the certificate of origin shall be indicated; for goods beyond the networking management on certificate of origin, there is no need to fill in this column.
V. Contract agreement number
The first initial of all words and number of an import (export) contract (agreement) shall be filled in this column.
VI. Import date /export date
A. Import date
It refers to the date when the means of transport carrying the goods declared applies for entry. The date given in this column must be consistent with the entry date of the corresponding means of transport.
When it is impossible to know exactly the actual entry date of the corresponding means of transport, this column is not applicable.
B. Export date
It refers to the date when the means of transport carrying goods declared completes the formalities for exit. This column is used for the Customs to print the certificate copy of the declaration form, and exempt from completion at the time of declaration.
For the declaration form indicating no physical entry and exit, fill in this column with the date when the declaration formalities are handled, and the date shall be subject to the date when the customs accept the declaration.
C. In the H883/EDI customs clearance system, this column is a 6-digit number, arranged in the following order: year (2 digits), month (2 digits) and day (2 digits); in the H2000 customs clearance system, this column is an 8-digit number, arranged in the following order: year (4 digits), month (2 digits) and day (2 digits).
VII. Declaration date
It refers to the date when the Customs accept the application of the consignee or consignor of imported or exported goods, or their entrusted broker.
In case the declaration is made in electronic data, the declaration date is the date when the Customs computer system accepts and records the declaration data. In case the declaration is made in paper forms, the declaration date is the date when the Customs accepts the paper declaration form and starts the registration process.
In the H883/EDI customs clearance system, this column is a 6-digit number, in the order of year, month and day (two digits for each one); in H2000 customs clearance system, this column is an 8-digit number, arranged in the following order: year (4 digits), month (2 digits) and day (2 digits).
VIII. Business unit
Business units refer to Chinese domestic enterprises, units or individually-owned businesses entering into and performing import and export trade contracts with foreign companies.
This column shall be filled in with the name and code of the business unit.
The business unit code refers to the 10-digital code given by the Customs for registration when business unit goes through registration formalities at the Customs.
The following principles are used to determine the business units under special circumstances:
A. For aid, gift and donated goods, directly fill in with the units accepting the goods.
B. For the goods subject to mutual import and export agency of the import and export enterprises, fill in with the Agent.
C. In case the foreign-invested enterprises entrusted the import and export enterprises to import invested equipment and goods, fill in with the foreign-invested enterprises, and indicate the expression of “entrusting an import and export enterprise to import” in the mark yards and remarks column.
D. When the import and export enterprise with agency right of customs clearance deals with the import and export business in its own name or on behalf of other enterprises, fill in with the business unit code for the enterprise; when acting for other enterprises to complete customs clearance procedures for import and export, fill in with the business unit code of the Principal.
IX. Consignee/Consignor
A. Consignee
It refers to the final consumer and user of the known imported goods within the borders, including:
1. Any entity importing goods from outside China by itself.
2. Any entity entrusting the import and export enterprises to import goods.
B. Consignor
It refers to the production or sale entity of exported goods within the borders, including:
1. The entity exporting goods by itself.
2. The entity entrusting the import and export enterprises to export goods.
C. For the consignee or consignor holding a customs registration number or processing enterprise number, its business unit code or processing enterprises number shall be indicated in this column; otherwise, its Chinese name shall be indicated. The consignee or consignor completed in a declaration form on processing trade shall be consistent with the “owner unit” in the Handbook of Processing Trade; the consignee or consignor completed in a declaration form for goods enjoying tax reduction or exemption shall be in conformity with the “applicant unit” in the Tax Imposition/Exemption Certificate.
X. Declarer unit
It refers to an enterprise or unit that is directly responsible to the Customs for the authenticity of the contents of the declaration. For the self-declaration, the name and code of business unit of imported (exported) goods shall be indicated; for the agency declaration, the name and code of the declaration firm approved by the Customs shall be furnished.
There are several relevant sections under this column for completing the relevant information on the declarer unit at the lower left of the declaration form, consisting of the declarant, and address, zip code and phone number of the declarer unit.
XI. Transport mode
It refers to the classification of means of transport used for carrying the goods in and out of the customs territory, including actual transport mode and special transport mode stipulated by the Customs.
The appropriate transport mode shall be selected and indicated in this column according to the List of Transport Mode Codes as stipulated by the Customs.
The filling principles for transport mode under special circumstances are shown as follows:
A. In case the goods are imported and exported by non-postal courier, this column shall be furnished according to the actual transport mode.
B. For the goods carried by inward/outward passengers, this column shall be furnished according to the means of transport used by the passengers.
C. For imported goods in transit, this column shall be furnished according to the means of transport carrying the goods to arrive at the entry place; for exported goods in transit, this column shall be furnished according to the means of transport carrying the goods to depart from the exit place.
D. For goods transported into and out of the export processing zone, the enterprises within the zone shall fill in with "9", and enterprises outside the zone shall fill in with "Z".
E. For other goods with no physical entry or exit, this column shall be furnished according to the Code List of Transport Modes based on the actual situation, with selection from the following codes: "0" (transport from the non-bonded zone to the bonded zone and the return zone of bonded zone), "1" (domestically store in the export supervision warehouse and return warehouse of export supervision warehouse), "7" (transport from the bonded zone to the non-bonded zone), "8" (bonded warehouse to the domestic sale) or "9" (other transportation).
F. For the goods transferred and allocated between enterprises in the same export processing zone or different export processing zones, between export processing zones and other special customs-supervision zones, between the different bonded areas, between different enterprises in the same bonded area, and between bonded areas, export processing zones and other special customs-supervision zones, fill in with "9" (other transportation).
XII. Name of means of transport
It refers to the name or number of means of transport carrying the goods inbound and outbound.
The contents of this column shall be consistent with the contents indicated in the cargo manifest declared by the transportation department to the Customs.
The name of only one means of transport is allowed to be filled in one declaration form.
The specific filling requirements are described below:
A. Specific filling requirements for the declaration form for direct customs clearance procedures at the entry/exit place
1. H883/EDI customs clearance system:
(1) In case of water transport, fill in with the ship name or call sign (the regulatory book number for small vessels to and from Hong Kong and Macao) + "/" + voyage number.
(2) In case of vehicle transport, fill in with the domestic license plate number of the cross-border transport vehicle + "/" +entry/exit date [8 digits, arranged in the following order: year (4 digits), month (2 digits), day (2 digits), hereinafter the same].
(3) In case of rail transport, fill in with the train number (or carriage number) + "/" + entry/exit date.
(4) In case of air transport, fill in with flight number + the date of entry/exit + "/" + master waybill number.
(5) In case of postal transport, fill in with the postal parcel number + "/" + entry/exit date.
(6) In case of other transport modes, fill in with the specific name of transport, such as pipelines and pack animals.
2. H2000 customs clearance system:
(1) In case of water transport, fill in with the number of the ship (the regulatory book number of small vessels to and from Hong Kong and Macao) or the English name of the ship.
(2) In case of vehicle transport, fill in with the domestic license plate number of the cross-border transport vehicle; for declaration in advance in Shenzhen, fill in with the domestic license plate number + "/" + “declaration in advance” (four Chinese characters).
(3) In case of rail transport, fill in with the carriage number or interchange receipt number.
(4) In case of air transport, fill in with the flight number.
(5) In case of postal transport, fill in with the postal parcel number.
(6) In case of other transport modes, fill in with the specific name of transport, such as pipelines and pack animals.
(7) For goods to be subject to "release by list and centralized declaration”, fill in with the "centralized declaration" (four Chinese characters).
B. Filling requirements for the declaration of goods transferred between customs
1. Importation
(1) H883/EDI customs clearance system:
a. For ocean/river mode: fill in with the “@” +pre-entry number of the 16-digit transfer declaration form (or 13-digit cargo manifest number) for direct transfer; fill in with the English name of the inbound ship (in full compliance with those filled in the bill of lading and transfer declaration form) + “/” + “@” + the voyage number of the inbound ship for transshipment.
b. For rail mode: fill in with the “@” + pre-entry number of 16-digit transfer declaration form for direct transfer; and fill in with the car number + “/” + “@” + 8-digit entry date for transshipment.
c. For air mode: fill in with the “@” + pre-entry number of 16-digit transfer declaration form for direct transfer; fill in with the 8-digit house waybill for transshipment, and not applicable in case the house waybill is absent.
d. For road mode and for others: fill in the “@” + pre-entry number of the 16-digit transfer declaration form (or 13-digit cargo manifest number).
e. As for the above-mentioned various transport modes, fill in with the “@”+13-digit cargo manifest number for advance declaration by use of the cargo manifest for Guangdong Province, and filling is exempted for advance declaration by use of the cargo manifests for other regions.
(2) H2000 customs clearance system:
a. For ocean/river mode: fill in with the “@” + pre-entry number of 16-digit transfer declaration form (or 13-digit cargo manifest number) for direct transfer and advance declaration; fill in the English name of the inbound ship for transshipment.
b. For rail mode: fill in with the “@” + pre-entry number of 16-digit transfer declaration form for direct transfer and advance declaration; fill in with the car number for transshipment.
c. For air mode: fill in with the “@” + pre-entry number of 16-digit transfer declaration form (or 13-digit cargo manifest number) for direct transfer and advance declaration; fill in with “@” for transshipment.
d. For road mode and for others: fill in with the “@” + pre-entry number of 16-digit transfer declaration form (or 13-digit cargo manifest number).
e. As for the above-mentioned various transport modes, fill in with the “@” + 13-digit cargo manifest number for advance declaration by use of the cargo manifest for Guangdong Province, and filling is exempted for advance declaration by use of the cargo manifests for other regions.
2. Exportation
(1) H883/EDI customs clearance system:
a. For ocean/river mode: fill in with the “@” + pre-entry number of 16-digit transfer declaration form (or 13-digit cargo manifest number) for exportation of goods not in transshipment; transshipment: fill in with the barge name + “/” + “barge voyage number” for domestic shipment by river or sea; fill in with the train name [4-digit customs code + “TRAIN” (English word)] + “/” + 6-digit starting date of shipment for domestic transport by railway; fill in with the truck name [4-digit customs code + “TRUCK” (English word)] + “/” + 6-digit starting date of shipment for domestic transport by road; fill in with the truck name [4-digit customs code + “TRUCK” (English word)] + “/” + 6-digit starting date of shipment for domestic transport by road.
The above-mentioned “barge names”, “barge voyage numbers”, “train or truck names” and “dates” must be registered at the Customs in advance.
b. For rail mode: fill in with the “@”+ pre-entry number of 16-digit transfer declaration form; fill in with the “@” if several declaration forms require transfer between customs through one transfer declaration form.
c. For others: fill in with the “@” + pre-entry number of 16-digit transfer declaration form (or 13-digit cargo manifest number).
This column is blank, if no actual entry or exit occurs except for the above specifications.
(2) H2000 customs clearance system:
a. For ocean/river mode: fill in with the “@” + pre-entry number of 16-digit transfer declaration form (or 13-digit cargo manifest number) for non-transshipment. Fill in with the “@” in the section for the name of the means of transport, if several declaration forms require transfer between customs through one transfer declaration form.
Transshipment: fill in with the barge name for domestic shipment by river or sea; fill in with the train name [4-digit customs code of the local supervisory customs + “TRAIN” (English word)] for domestic transport by railway; fill in with the truck name [4-digit customs code of the local supervisory customs + “TRUCK” (English word)] for domestic transport by road.
b. For rail mode: fill in with the “@” + pre-entry number of 16-digit transfer declaration form (or 13-digit cargo manifest number), and fill in with the “@” if several declaration forms require transfer between customs through one transfer declaration form.
c. For air mode: fill in with the “@” + pre-entry number of 16-digit transfer declaration form (or 13-digit cargo manifest number), and fill in with the “@” if several declaration forms require transfer between customs through one transfer declaration form.
d. For other outbound transport modes: fill in with the “@” + pre-entry number of 16-digit transfer declaration form (or 13-digit cargo manifest number).
C. Declaration form for goods without actual entry and exit
1. Under the H883/EDI customs clearance system:
With respect to good transfer for further processing with materials and parts, the finished products of processing trade are changed to goods for which the importation tax is deducted or exempted on strength of the Tax Imposition/Exemption Certificate. The import declaration shall be firstly handled, and the customs district code (first two digits) and the import declaration number of the transferring party, namely, “XX (customs district code) XXXXXXXXX (number of the import declaration form /registration list)” shall be indicated in this column of the export declaration form, for goods transferred between bonded areas and non-bonded areas, goods transferred (allocated) between enterprises in the same bonded area or different bonded areas, goods transported between the export processing area and non-export processing area, as well as goods mutually transferred and allocated between enterprises in the same export processing area or different export processing areas. Complete the column as per relevant specifications on transfer, if the procedures for transfer are handled as per goods transferred between customs.
2. Under the H2000 customs clearance system, this column is not applicable.
This column is not applicable, if there is no actual entry/exit except for the above specifications.
XIII. Voyage number
It refers to the voyage number of the means of transport used for goods entry and exit. This column is only applicable to the form completion under the H2000 customs clearance system. Where the H883/EDI customs clearance system is used, the voyage number and the name of means of transport are consolidated for form completion purpose.
The specific filling requirements are as follows:
A. Declaration form for which the procedures are directly completed at the entry and exit places
1. For ocean/river mode: fill in with the voyage number of the ship.
2. For road mode: fill in the entry and exit dates for the truck in cross-border transportation [8 digits, arranged in the following order: year (4 digits), month (2 digits) and day (2 digits), the same below].
3. For rail mode: fill in with the entry/exit date.
4. For air mode: not applicable.
5. For mail: fill in with the entry/exit date.
6. For others: not applicable.
B. Declaration form for goods transferred between customs
1. Importation
(1) For ocean/river mode: fill in with the “@” + voyage number of the ship on the main inbound line for transshipment. Not applicable to direct transfer and advance declaration.
(2) For road mode: not applicable.
(3) For rail mode: “@” + entry/exit date. [8 digits, arranged in the following order: year (4 digits), month (2 digits) and day (2 digits)].
(4) For air mode: not applicable.
(5) For others: not applicable.
2. Exportation
(1) For ocean/river mode: not applicable for goods not to be transshipped. Goods to be transshipped: fill in with the barge voyage number for domestic water transport; fill in with the 6-digit number for the starting date of shipment for inbound railway and road transport, which is arranged in the following order: year (2 digits), month (2 digits) and day (2 digits).
(2) For bound exportation of containers by railway: not applicable.
(3) For air mode: not applicable;
(4) For others: not applicable.
C. This column is not applicable if there is no actual entry/exit except for the above specifications.
XIV. Bill of lading number or waybill number
It refers to the number of bill of lading or waybill for imported and exported goods.
The contents filled in this column shall be consistent with the corresponding contents in the cargo manifest declared by the transport department to the Customs.
Only one bill of lading number or waybill number is allowed for each declaration form, and it is required to complete the declaration forms separately if the goods on one invoice correspond to more than one bill of lading or waybill. The specific filling requirements are described below:
A. Declaration form for which procedures are directly handled at the entry and exit place
1. H883/EDI customs clearance system:
(1) For ocean/river mode: fill in with the import bill of lading number.
(2) For road mode: not applicable.
(3) For rail mode: fill in with the waybill number.
(4) For air mode: fill in with the house waybill number or the master waybill number if there is no house waybill.
(5) For mail: not applicable.
(6) This column is not applicable if there is no actual entry/exit.
2. H2000 customs clearance system:
(1) For ocean/river mode: fill in with the import and export bill of lading/waybill numbers. In case any house bills of lading/waybills are provided, fill in with the import/export bill of lading/waybill number + “*” + house bill of lading/waybill number.
(2) For road mode: not applicable.
(3) For rail mode: fill in with the waybill number.
(4) For air mode: fill in with the master waybill number + “_” (underline) + house waybill number. Fill in with the master waybill number if there is no house waybill.
(5) Fill in with the postal parcel number for mail.
(6) This column is not applicable if there is no actual entry/exit.
B. Declaration form for goods transferred between customs
1. Importation
(1) H883/EDI customs clearance system:
a. For ocean/river mode: fill in with the bill of lading number for direct transfer and transshipment, and not applicable to advance declaration.
b. For rail mode: fill in with the 11-digit master waybill number + “/” + 8-digit house waybill number for directly transferred goods, and fill in with the 11-digit master waybill number in case there is no house waybill number. Fill in with the “@” + master waybill number for transshipment, and not applicable to advance declaration.
c. For air mode: fill in with the 11-digit master waybill number + “/” + 8-digit house waybill number for directly transferred goods, and fill in with the 11-digit master waybill number if there is no house waybill numbers. Fill in with the “@” + master waybill number for transshipment, and not applicable to advance declaration.
d. For others, this column is not applicable.
e. Fill in with the vehicle plate number in case the inbound goods transported in the above-said transport modes are transferred by road in Guangdong Province.
(2) H2000 customs clearance system:
a. For ocean/river mode: fill in with the bill of lading number for direct transfer and transshipment, and not applicable to advance declaration.
b. For rail mode: fill in with the railway waybill number for direct transfer and transshipment, and not applicable to advance declaration.
c. For air mode: fill in with the master waybill number + “_” + house waybill number for direct transfer and transshipment, and not applicable to advance declaration.
d. For other transport modes, this column is not applicable.
e. Fill in with the vehicle plate number in case the inbound goods transported in the above-said shipment modes are transferred by road in Guangdong Province.
2. Exportation
(1) H883/EDI customs clearance system:
a. For ocean/river mode: fill in with the bill of lading number for goods transshipped; not applicable to goods not to be transshipped; fill in with the vehicle plate number for transferred under advance declaration in Guangdong Province.
b. For other transport modes: fill in with the vehicle plate number for transferred goods under advance declaration in Guangdong Province; not applicable to those in other regions.
(2) H2000 customs clearance system:
a. For ocean/river mode: fill in with the waybill number for goods transshipped; not applicable to goods not to be transshipped; fill in with the vehicle plate number for transferred goods under advance declaration in Guangdong Province.
b. For other transport modes: fill in with the vehicle plate number for transferred goods under advance declaration in Guangdong Province; not applicable to those in other regions.
XV. Trade mode (supervisory mode)
The corresponding abbreviation or the code of trade mode shall be selected and indicated in this column according to the actual conditions and the Codes of Trade Modes specified by the Customs.
In the Registration List for Inbound (Outbound) Goods in the Export Processing Area to be completed by enterprises within the export processing area, the abbreviation or code of the supervisory mode applicable to the export processing area shall be selected and indicated.
Only one trade mode is allowed to be indicated in each declaration form.
The special filling requirements for the declaration form of the processing trade are listed as follows:
A. Fill the “low-value auxiliary materials” in the auxiliary material import declaration form in case that the Handbook of Processing Trade is not used for a small amount of low-value auxiliary materials (less than USD 5,000 in value and no more than 78 categories). If the Handbook of Processing Trade is applied, complete this column as per the trade mode thereon.
B. Fill “normal trade” in the import declaration form for the materials imported by the foreign investment enterprises for processing products for domestic sales according to the domestic and foreign sales proportion.
Fill “normal trade” in the export declaration form for finished products, where the export contracts specify that the foreign-invested enterprises use the domestic materials for processing products to be exported.
C. For goods transfer for processing trade materials or further processing, fill in according to the approved trade mode.
D. For goods transferred from processing trade materials for domestic sale (and the transferred domestic sale goods, defect goods and semi-finished goods subject to the import formalities according to materials), the Import Declaration Form shall be completed, that is, this column is filled in with “domestic sales of (client-offered or imported materials) materials”; for finished products involved for processing trade which changed to imported goods enjoying tax deduction or exemption on strength of Tax Imposition/Exemption Certificate, the import and export declaration forms shall be completed separately, that is, this column shall be filled in with “tax deduction or exemption for finished products (client-offered and imported materials)”.
E. Fill in with the abbreviation or code for the supervisory modes for exchange and return corresponding to the one in the Handbook of Processing Trade, if any finished products of processing trade are withdrawn from importation and then re-exported due to some reasons, and the imported materials of processing trade are withdrawn from exportation and re-imported for material exchange.
F. For the materials in the spare material Handbook of Processing Trade carrying-forward to processing export, fill in with the corresponding processing trade mode for client-offered or imported materials.
G. For the processing trade export goods of a bonded factory, fill in with the corresponding processing trade mode for client-offered or imported materials according to the Handbook of Processing Trade.
H. For domestic sales of processing trade left-over bits and by-products, fill in the Import Declaration Form with ”domestic sale of left-over bits (of imported materials or finished products)”.
I. Where the processing trade materials or finished products are abandoned, fill in the Import Declaration Form with “abandonment (of imported materials or finished products)”.
XVI. Nature of tax levy and exemption
It refers to the category of the tax levy, tax reduction, and tax exemption management applied to the imported and exported goods by the Customs.
This column shall be completed in accordance with the nature of tax levy/exemption noted in the Tax Imposition/Exemption Certificate approved and issued by the Customs, or it shall be completed with the proper abbreviation or code for the nature of tax levy/exemption in accordance with the Code List of Nature of Tax Levy and Exemption specified by the Customs based on the actual situation.
For the processing trade declaration form, this column shall be completed with the corresponding abbreviation or code for the nature of tax levy/exemption according to the nature of tax levy/exemption noted in the Handbook of Processing Trade approved and issued by the Customs. The filling requirements for special circumstances are listed as follows:
A. For the processing trade operated by the bonded factory, fill in with “processing of imported materials” or “processing of client-offered materials” according to the Handbook of Processing Trade.
B. Where a foreign-invested enterprise imports materials for processing products to be sold in China according to the domestic/overseas sale proportion, fill in with “general tax levy” or other corresponding nature of tax levy/exemption.
C. For goods under processing trade for domestic sale, fill in according to the nature of tax levy/exemption to be enjoyed actually (such as general tax levy, articles for science and education, or otherwise subject to the law).
D. For goods under returned exported materials and returned imported finished products, fill in with “otherwise subject to the law” (code: 0299).
E. For goods transfer under processing trade, this column is blank.
Only one category of nature of tax levy/exemption is allowed to be indicated in each declaration form.
XVII. Tax rate/exchange settlement mode
A. Tax rate
Only applicable to the Import Declaration Form of the imported materials in the trade mode of the “processing of imported materials under non-counterpart contract” (code 0715). Fill in with the actual tax rate specified by the Customs, such as “5” for 5%, and “15” for 15%.
B. Exchange settlement mode
The Export Declaration Form shall be filled in with the exchange settlement mode, namely the mode of receiving and settling the foreign exchange by the consignor of the exported goods or its agent. This column shall be filled in with the corresponding exchange settlement mode name or code in accordance with the Code List of Exchange Settlement Modes specified by the Customs.
XVIII. License number
For the goods requiring an import (export) license, the number of the license of imported (exported) goods issued by the Ministry of Commerce or its authorized license-issuing authority shall be indicated in the column.
Only one license number is allowed to be indicated in each declaration form.
XIX. Country (Region) of departure/Country (Region) of destination
The country (region) of departure refers to the original country (region) from which imported goods are directly transported to China, or transported to China under the circumstance that no commercial transaction occurs in the country (place) of transshipment.
The country (region) of destination refers to the final country (region) to which imported goods are directly delivered after they leave Chinese customs area, or transported under the circumstance that no commercial transaction occurs in the country (place) of transshipment.
In case of any transited goods, the places of departure and destination remain the same if no commercial transaction occurs at the place of transshipment; otherwise, the place of transshipment shall be indicated as the country (region) of departure/destination.
The Chinese name or code of the corresponding country (region) of departure/destination shall be indicated in this column as per the Codes for Countries (Regions) specified by the Customs.
“China” (code: 0142) is applied if there is no actual entry/exit.
XX. Loading port/Port of destination
The loading port refers to the last loading port outside China before the imported goods arrive at the Chinese customs area.
The port of destination refers to the final port of destination for the goods transported out of China; where the final port of destination is unforeseeable, the port of destination that is foreseen as far as possible may be applied.
The corresponding Chinese name or code of the port shall be indicated in this column as per the Route Codes for Ports specified by the Customs.
“Within China” (code: 0142) shall be indicated in this column, if there is no actual entry/exit.
XXI. Domestic destination/Domestic source of goods
The domestic destination refers to the domestic place where the known imported goods are consumed, used or finally delivered.
The domestic source of goods refers to the place in China where the imported goods are produced or originally delivered.
The corresponding codes for regions within China shall be indicated in this column as per the consignee of imported goods and the manufacturer of exported goods, or the region in China where the consignor resides, as well as the codes for regions in China specified by the Customs.
XXII. Approval number
This column is completed with the number of the Paper for Verification of Export Earnings for the export declaration form.
XXIII. Transaction mode
The corresponding transaction mode code shall be indicated in this column as per the actual transaction price terms and the Code List for Transaction Modes specified by the Customs.
Fill in the CIF for import and FOB for export if there is no actual entry/exit.
XXIV. Freights
This column is applicable to imported goods with transaction price excluding freights, or exported goods with transaction price including freights. As for this, international transportation expenses of all goods shall be indicated in the declaration form. Any of the unit price, total price, and rate of freight may be completed in the declaration form, with freight mark indicated. The corresponding currency code shall be indicated according to the Currency Code List specified by the Customs.
Where freights and insurance charges are consolidated, the freights and insurance charges are indicated in this column.
Freight marks: “1” represents freight rate; “2” represents unit price of freight for each ton of goods; “3” represents total price of freights.
A. H883/EDI customs clearance system
1. Freight rate: directly fill in with the value of freight rate; for example, “5” refers to the freight rate of 5%.
2. Unit price of freight: fill in with freight currency value code + “/” + unit price of freight + “/” + mark of unit price of freight; for example, if the unit price of freight is USD 24, fill in with “502/24/2”.
3. Total price of freight: fill in with freight currency value code + “/” + total price of freight + “/” + mark of total price of freight; for example, if the total price of freight is USD 7,000, fill in with “502/7000/3”.
B. H2000 customs clearance system
1. Freight mark is indicated in the freight mark column.
2. Freight price is indicated in the freight price column.
3. Freight currency is indicated in the column of freight currency.
XXV. Insurance charges
This column is applicable to imported goods with transaction price excluding insurance charges, or exported goods with transaction price including insurance charges. For this purpose, international transportation insurance charges of all goods shall be indicated in the declaration form. Either total price or rate of insurance charges may be indicated, with insurance charge mark specified. The corresponding currency code shall be indicated according to the Currency Code List released by the Customs.
Where the freights and insurance charges are consolidated, the freights and insurance charges are indicated in the column of freights, and this column is left blank.
Insurance charge marks: “1” refers to insurance charge rate, and “3” refers to total price of insurance charges.
A. H883/EDI customs clearance system
1. Insurance charge rate: directly fill in with the value of insurance charge rate; for example, “0.3” refers to insurance charge rate of 3‰.
2. Total price of insurance charge: fill in with insurance charge currency value code + “/” + total price of insurance charge + “/” + mark of total price of insurance charge; for example, for a total price of insurance charges of HKD 10,000, fill in with “110/10000/3”.
B. H2000 customs clearance system
1. Insurance charge mark is indicated in insurance charge mark column.
2. Total price of insurance charge is indicated in the column for total price of insurance charges.
3. Insurance charge currency is indicated in the column for insurance charge currency.
XXVI. Incidentals
This term refers to charges beyond transaction price, which should be included in duty-paid value (DPV) or be deducted from DPV according to the Regulations of the People’s Republic of China on Import and Export Duties and Taxes. Either total price or rate of incidentals shall be specified, with incidentals mark indicated. Corresponding currency code shall be indicated according to the Currency Code List released by the Customs.
Incidentals to be included in duty-paid value (DPV) are positive value or rate. Incidentals to be deducted from DPV are negative value or rate.
Incidentals marks: “1” refers to rate of incidentals, and “3” refers to total price of incidentals.
A. H883/EDI customs clearance system
1. Rate of incidentals: directly fill in with the value of rate of incidentals; for example, “1.5” for the incidentals rate of 1.5% to be included in DPV; “-1” for the incidentals rate of 1% to be deducted from DPV.
2. Total price of incidentals: incidentals currency value code + “/” + total price of incidentals + “/” + total price mark of incidentals; for example, for incidentals (total price) to be included in DPV of GBP 500, fill in with “303/500/3”.
B. H2000 customs clearance system
1. Incidentals mark is indicated in incidentals mark column.
2. Total price of incidentals is indicated in the column for total price of incidentals.
3. Incidentals currency is indicated in the column for incidentals currency.
XXVII. Number of pieces
Actual number of pieces of imported (exported) goods with outer packaging shall be specified in this column. The filling requirements under special circumstances are listed as follows:
A. If the number of pieces of manifest is involved with container, the number of containers shall be indicated.
B. If the number of pieces of manifest is involved with pallet, the number of pallets shall be indicated.
Zero shall not be applied in this column. Fill in with “1” for nude packing goods.
XXVIII. Packaging type
Code of packaging type shall be indicated in this column according to the actual outer packaging of import and export goods as per the Code List for Packing Types released by the Customs.
XXIX. Gross weight (kg)
This term refers to the total weight of the goods and the packing material.
The actual gross weight of imported (exported) goods shall be indicated in this column. The measuring unit is kg. Fill in with “1” if the gross weight of goods is less than 1 kg.
XXX. Net weight (kg)
This term refers to the weight obtained by deducting the gross weight of goods with the weight of outer packing material, namely the actual weight of commodity.
The actual net weight of imported (exported) goods shall be indicated in this column. The measuring unit is kg. Fill in with “1” if the net weight of goods is less than 1 kg.
XXXI. Container number
Container number refers to the unique global number of container marked on both sides of each container.
This column is designed to have the number and quantity of the container completed and printed. The quantity of container is rounding-off integer. “0” shall be applied to this column if goods are not transported in container.
A. H883/EDI customs clearance system
Fill in with container number + “*” + quantity of container + “(converted number of standard container)”
For example, TEXU3605231*1(1) refers to 1 standard container.
TEXU3605231*2(3) stands for 2 containers, which are converted to 3 standard containers. The number of one of the standard containers is TEXU3605231.
If there is more than one container, numbers of the remaining containers shall be printed in the column of Remarks or the attached list.
B. H2000 customs clearance system
Fill in the container list; one entry of record for one container; separately specify the number, specification and weight of the container.
XXXII. Attached documents
Attached documents refer to forms or files to be submitted together with the declaration form of imported (exported) goods to the Customs. However, contract, invoice, packing list, import/export license or other necessary attached documents are not specified in this column.
A. H883/EDI customs clearance system
The code of the corresponding certificate is indicated in this column according to the Code List of Names of Supervision Certificates released by customs. The certificate number is indicated in the latter half of the column “Shipping Mark and Remarks”.
B. H2000 customs clearance system
This column comprises the code and the number of attached documents. The code of the corresponding certificates shall be indicated in the column of code according to the Code List of Names of Supervision Certificates released by the Customs. The license number shall be indicated in the column of number.
C. Imported and exported goods under preferential trade agreement
“Y” refers to the code of certificate of origin. Select from “01”, “02”, “03” and “04” for code of preferential trade agreement:
“01” refers to imported goods under “Bangkok Agreement and China-Pakistan Preferential Trade Agreement”;
“02” refers to the “‘Early Harvest’ plan under the Framework Agreement on Comprehensive Economic Co-operation Between the People’s Republic of China and the Association of South East Asian Nations” (“Sino-ASEAN Early Harvest” for short), including imported goods under the “China-Thailand Agreement on Fruit and Vegetables”, as well as imported goods originally produced from Laos, Cambodia, and Myanmar;
“03” refers to imported goods under the “Mainland and Hong Kong Closer Economic Partnership Arrangement” (Hong Kong CEPA);
“04” refers to imported goods under “Mainland and Macao Closer Economic Partnership Arrangement” (Macao CEPA);
Detailed filling requirements are listed as follows:
1. If the network management of certificates of origin is applied, under the H2000 customs clearance system, “Y” shall be indicated for the item of the attached document code in this column, and the code for the preferential trade agreement shall be indicated in the “<>” under the item of the attached document number. For example, for imported goods under Hong Kong CEPA, fill in with “Y” and “<03>”. Under the H883/EDI system, contents relevant to the certificate of origin are not specified in this column.
2. If the network management of certificates of origin is not applied, then under the H2000 customs clearance system, “Y” shall be indicated for the attached document code in the “attached documents” column of the declaration form; the code for the preferential trade agreement + “:” + SN of certified goods shall be indicated in “<>” under the attached document number. For example, under the Bangkok Agreement, the first three items and the fifth item in the import declaration form stand for imported goods under a preferential trade agreement, and “<01:1-3, 5>” should be filled in accordingly. Under the H883/EDI system, contents relevant to the certificate of origin are not specified in this column.
As for exported goods under a preferential trade agreement, the code and number of certificate of origin are indicated in this column.
XXXIII. Purpose/Manufacturer
For completion of the purpose of imported goods, the corresponding code of purpose shall be specified according to the Code List of Purposes released by the Customs. For example, “13” refers to “Import Substitution”.
Manufacturer refers to the domestic manufacturing enterprise of exported goods. If necessary, this column may be filled in manually.
XXXIV. Shipping mark and remarks
A. H883/EDI customs clearance system
1. The upper part of this column is designed to print the information as follows:
(1) Non-graphical characters and numbers of the shipping mark;
(2) Name of the import and export enterprise importing investment equipment and goods under the authorization of a foreign-invested enterprise;
(3) As for goods transferred for processing trade, and goods under processing trade for domestic sale with the Tax Imposition/Exemption Certificate, the corresponding registration number shall be indicated in this column, namely “transferred to (from) XXXXXXXXXXXX handbook”.
(4) As for imported goods under preferential trade agreement with the network management of certificates of origin applied, fill in with “<” + “协” + “code of the preferential trade agreement” + “>”. For example, an import declaration form under Hong Kong CEPA shall be filled in with “<协03>”. As for imported goods under preferential trade agreement without network management of certificates of origin applied, fill in “<” + “协” + “code of the preferential trade agreement” + “:” + “SN of certified commodity” + “>”. For example, the first three items and the fifth item in the import declaration form under Bangkok Agreement stand for goods under preferential trade agreement, and “<协01:1-3, 5>” should be filled in accordingly.
(5) Matters required to be stated in other declarations.
2. The lower part of this column shall be filled in with the number of the supervision certificate in the column of attached documents, stating the following information:
(1) Supervision certificate code + “:” + supervision certificate number; multiple supervision certificates for one declaration form shall be listed one by one.
(2) If there are multiple containers for one parcel of goods, the remaining container numbers shall be printed in this column (160 bytes in maximum and the remaining container numbers shall be written down manually).
B. H2000 customs clearance system
1. Non-graphical characters and numbers of the shipping mark;
2. Name of the import and export enterprise importing investment equipment and goods under the authorization of a foreign-invested enterprise;
3. In case of the goods transfer under processing trade and commodities under processing transfer for domestic sale with the Tax Imposition/Exemption Certificate, for which a registration number is related to the declaration form and is required to be specified according to the business management regulations, the corresponding registration number shall be indicated in the column of “Related Registration”.
4. A declaration form number related to the declaration form and required to be specified according to the business management regulations shall be indicated in the column of “Related Declaration Form”.
As for a declaration form for goods transfer under processing trade, import customs declaration shall be handled first, and the number of the import declaration form will be specified in the column of related declaration form number in the export declaration form.
XXXV. Item number
This column is completed and printed in two lines.
The first line is for the serial number of the commodities in the declaration form.
The second line is for the goods that have been recorded, for example, goods for processing trade. The item number of the goods in the Handbook of Processing Trade shall be indicated in this column.
For inbound and outbound goods under any processing trade contract, the item number of the goods in the Handbook of Processing Trade shall be indicated. The item number is used to verify and cancel the quantity of materials or finished products under the corresponding item number. The requirements for filling under special circumstances are as follows:
A. For the goods to be transferred for further processing, the item number of imported materials and the item number of exported finished products shall be specified in accordance with the Handbook of Processing Trade.
B. For the materials to be transferred (including materials and materials converted from finished products and semi-finished product), the item number of the imported materials to be transferred out as specified in the Handbook of Processing Trade is indicated in the Export Declaration Form; the item number of the imported materials to be transferred in as specified in the Handbook of Processing Trade is indicated in the Import Declaration Form.
C. For materials to be re-exported (including materials, leftover materials, and materials converted from semi-finished products under processing with client-offered materials), the item number of imported materials in the Handbook of Processing Trade shall be indicated in the Export Declaration Form; for materials to be returned and exchanged (including materials and excluding semi-finished products), the item number of imported materials in the Handbook of Processing Trade shall be indicated in the Export Declaration Form.
D. For returned finished goods, the item number of the original outbound finished products specified in the Handbook of Processing Trade shall be indicated in the Declaration Form for Entry of Returned Goods and the Declaration Form for Exit of Re-exported Goods.
E. For goods under processing trade with materials and for domestic sale (and finished products, semi-finished products, and defective goods transferred for domestic sale with the import formalities made up for according to materials), the Import Declaration Form shall be completed, and in this column, the item number of the inbound materials in the Handbook of Processing Trade shall be specified. For leftover materials and by-products under processing trade for domestic sale, in this column, the corresponding item number of the material in the Handbook of Processing Trade shall be indicated. When there is more than one item number in the Handbook of Processing Trade for the leftover material or by-product, the item number of the main material shall be indicated.
F. For finished goods under processing trade transferred to be imported goods enjoying tax reduction or exemption on strength of the Tax Imposition/Exemption Certificate, the import declaration formalities shall be handled first. The column in the Import Declaration Form shall be filled in with the item number specified in the Tax Imposition/Exemption Certificate; the column in the Export Declaration Form shall be filled in with the item number of the original outbound finished products specified in the Handbook of Processing Trade. The quantity of the goods in the Import Declaration Form and in the Export Declaration Form shall be the same.
G. For abandonment of materials and finished products under processing trade, the item number specified in the Handbook of Processing Trade shall be indicated in this column. For abandonment of semi-finished products, the products shall be converted into materials according to the unit consumption, and the declaration shall be abandoned with the materials. In this column, the item number in the Handbook of Processing Trade for the materials shall be indicated.
H. For export after return, export after transfer or abandonment of by-products under processing trade, this column shall be filled in with the export item number newly added in the Handbook of Processing Trade for changed by-products.
I. In case an enterprise implementing networking supervision over processing trade upon approval of the Customs is required to declare the declaration list according to the requirements of the networking supervision of the customs, the enterprise shall declare the “list” to the Customs before declaring the import/export declaration form (including pro-forma import and export). One declaration list corresponds to one declaration form, and the commodities for the declaration form are obtained from consolidation of the declaration lists. The Handbook of Processing Trade applies mutatis mutandis to the completion of columns including item number, product name and specification in the declaration form of the electronic account book for processing trade.
Under any preferential trade arrangement, where the networked management of certificates of origin is applied, the column in the declaration form shall be filled in with two lines. The first line is for the serial number of the commodity in the declaration form. The second line is for the “goods item number” on the corresponding certificate of origin.
XXXVI. HS codes
HS codes refer to the commodity numbers for imported and exported goods determined according to commodity classification encoding rules. This column has two parts, one for HS code, and another for additional number. In the part for HS code, the tariff schedule number (8-digit) specified in the Customs Import and Export Tariff Schedule of the People's Republic of China; in the part for additional number, the 9th and 10th number (namely the additional number) of the HS code shall be specified. If the HS code in the Handbook of Processing Trade does not conform to the actual HS code, then the actual HS code shall be specified.
XXXVII. Name, specification and model of commodity
This column shall be completed and printed in two lines.
The first line is for standardized Chinese name of the imported or exported goods. The second line is for specification and model of the goods. If necessary, notes shall be provided.
The specific requirements for filling in the form are as follows:
A. The actual name, specification and model of goods shall be specified in good faith and be consistent with the name, specification and model of goods provided on the commercial invoice.
B. The name of the commodity shall be standardized. The specification and model of the goods shall be provided in detail to meet the requirements of customs classification, price-verification, and management of permits and licenses. According to properties of the goods, the contents to be specified in the column include product name, brand, specification, model, components, contents, grade, use and functions.
C. For the goods that have been recorded, in this column, the input contents shall be consistent with name, specification and model of the goods under the same item number recorded.
D. For vehicles that require the Certificate of Importation of Goods to be issued by the Customs, in the column of description of goods, “brand of vehicle + gas displacement (cc) + vehicle type (such as off-road vehicle and car)”. For importing of chassis of car, it is not necessary to provide the gas displacement. The brand of vehicle shall be provided according to the requirements of the column “endorsement name” of the Chinese and English Names of Manufacturers and Brands of Imported Motor Vehicles. In the column of "specification & model”, phrases including “gasoline-type” shall be indicated.
E. The imported goods arrived at the same time via the same vehicle for the same consignee shall be declared at the same time. These goods are deemed to have the same status of declaration, based on which the class is determined. If complete set of equipment and goods subject to tax reduction or exemption shall be imported in different batches, when goods are actually imported, the class shall be determined according to actual status of declaration.
F. When leftover materials and by-products for processing trade are transferred to sell in domestic market, and leftover materials are re-exported, the name, specification and model of the goods for declaration shall be filled in this column. When the goods are leftover materials, by-products, defective goods or disaster-hit bonded goods and it is required that notes shall be provided for describing the goods, the prescription words shall be filled out in this column.
XXXVIII. Quantity and unit
Quantity and unit refer to the actual quantity and measurement unit of imported/exported commodities.
This column shall be filled out and printed in three lines.
Specific filling requirements:
A. Imported/exported goods must be filled out in statutory customs measurement unit specified by the Customs. First legal unit of measurement and quantity shall be printed in the first line of the column.
B. Where the second unit of measurement is specified by the Customs, then the second unit of measurement and quantity of this commodity shall be declared and printed in the second line. When the second unit of measurement is not available, the second line shall be left blank.
C. Trading measurement unit and quantity shall be filled and printed in the third line.
D. Where statutory measurement unit is “kg”, filling requirements under special circumstances are as follows:
1. Weight of goods loaded in reusable packaging containers (such as canning isotope, canning oxygen and similar articles) is declared by net weight, and that of packaging containers shall be taken off;
2. Weight of goods using inseparable packaging materials and containers, such as wine, cans, cosmetics and similar articles using retail packaging, is declared by net weight (that is, net weight of inner immediate packaging materials is included);
3. Unit of commodities measured by conditioned weight in accordance with business practice, such as grease wool and wool tops, shall be declared by conditioned weight;
4. Unit of goods whose gross weight is measured for net weight, such as low-price agricultural byproducts like grain and feeds, may be declared by gross weight.
5. Where complete equipment and goods entitled to tax reduction or exemption are imported for several times, the quantity of those goods shall be determined in accordance with the real inspection application during actual import.
6. In accordance with HS classification rules, for components and parts classified as complete equipment, fill in “0.1” for first statutory quantity. When the second statutory quantity is available, such goods shall be declared by their actual net weight.
7. Incomplete goods and unfinished goods with essential features of complete goods or finished goods shall be classified as complete goods in accordance with HS classification rules. Quantity of such goods shall be declared by actual quantity of complete goods.
E. Trading measurement unit of registered goods like processing trade goods shall be consistent with that of goods with the same item number in the Handbook of Processing Trade. Processing trade leftovers and byproducts for domestic sale and re-export shall be declared in the measurement unit in consistence with that used in their inspection application.
XXXIX. Country (region) of origin/final country (region) of destination
Country (region) of origin refers to the country (region) where import goods are produced, exploited, processed and manufactured.
Final country (region) of destination refers to the country (region) where known exported goods are actually consumed, used or further processed and manufactured.
Relevant names or codes of countries (regions) shall be selected out and specified in this column in accordance with the Codes for Countries (Regions) specified by the Customs. Requirements for completing the Processing Trade Declaration Form under special circumstances are as follows:
A. For goods transfer with materials, the Export Declaration Form shall be filled out with “China” (code 0142) while the Import Declaration Form be filled out with the country where raw materials are produced.
B. For goods transfer for further processing, the Import/Export Declaration Form shall be filled out with “China” (code 0142).
C. For outbound goods with re-exported materials, actual final country of destination is declared; as to finished processing export goods returned to China for some reasons, fill in with “China” (code 0142), and actual final country of destination shall be indicated for re-exit.
D. In case of processing trade for domestic sale, final country (region) of destination shall be indicated in the following 2 ways:
1. For domestic sale of materials and parts, country (region) of origin shall be specified in consistence with the country where the materials are produced (namely country of origin where materials are imported from);
2. For domestic sale of finished processing goods, fill in with “China” (code 0142).
E. For domestic sale of finished processing goods, semi-finished goods, defective goods and byproducts, the column of Import Declaration Form shall be filled out with “China” (code 0142). For domestic sale of remaining materials, the Import Declaration Form shall be filled out with the country where the original materials are produced.
XL. Unit price
The column shall be filled out with the unit price of actual trading commodities under the same item number during import/export of goods.
During customs valuation, modification shall be made in the “customs unit price” column in H2000 Customs-Clearance System.
When the actual trading price is not available, this column shall be filled out with the value of the goods.
XLI. Total price
This column shall be filled out with total price of actual trading commodities under the same item number during import/export of goods.
During customs valuation, modification shall be made in the “customs total price” column in H2000 Customs-Clearance System.
When the actual trading price is not available, this column shall be filled out with the value of the goods.
XLII. Currency system
Currency system refers to the actual trading currency for import/export of goods.
This column shall be filled out with relevant currency name or code in accordance with actual trading and the Currency Code List specified by the customs. If the actual trading currency is not listed in the Currency Code List, this column needs to be filled out after conversion of the currency.
XLIII. Tax levy and exemption
Tax levy and exemption refer to actual operations by the Customs for tax levy, deduction, exemption or special case handling on imported/exported goods.
The corresponding mode of tax levy, deduction and exemption in the List for Tax Levy, Deduction and Exemption Codes provided by Customs shall be specified in the column for each commodity listed in the Declaration Form in accordance with the Tax Imposition/Exemption Certificate approved and issued by the Customs or relevant policies.
The Processing Trade Declaration Form shall be filled out in accordance with the tax levy and exemption provisions registered in Handbook of Processing Trade.
Where tax levy and exemption provisions registered in the Handbook of Processing Trade are defined as “guarantee funds” or “letter of guarantee”, this column shall be filled out with “tax free” in ignorance of registered tax levy and exemption provisions.
XLIV. Information on tax levy
The customs note the relevant information on tax levy, deduction and exemption for imported (exported) goods in this column.
XLV. Entry clerk
This column is designed to record and print names of pre-entry operators.
XLVI. Entry unit
This column is designed to record and print the name of the entry unit for the electronic declaration form.
XLVII. Date of completion
Date of completion refers to the date when the declaration form is filled out. The date of completion in an electronic declaration form is automatically printed by computer.
A. In the H883/EDI Customs Clearance System, this column consists of 6 digits arranged in the following order: year (2 digits), month (2 digits) and day (2 digits).
B. In the H2000 Customs Clearance System, this column consists of 8 digits arranged in the following order: year (4 digits), month (2 digits), and day (2 digits).
XLVIII. Comment column of Customs Form Examination
This column is used for making notes by the customs during their internal work and shall be manually completed in the pre-entry declaration form by customs officers.
The “release” field shall be filled out with the date on which the release decision is made by the Customs for declared inbound/outbound goods.
For the purpose of the Standards, all the punctuation marks including angle brackets (<>), comma (,), hyphen (-), colon (:) and numbers must be input in the form of half-width character in non-Chinese version.
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