China Export Declaration Filling Rules: All 45 Clauses

DOC 03 · THE RULE ITSELF

45 clauses, written for both directions

The filing rule is the only authoritative statement of what belongs in each box, and it is written for imports and exports together. Read straight through, it tells an exporter to fill fields that do not exist on an export entry. The clauses are quoted here in order, with a line under each one on what it means when the goods are leaving China.

35 apply to an export

Of the 45 clauses, seven describe import-only boxes and three are expressly not filed on an export entry. The remaining 35 cover the export form.

Not all of those are mandatory

Filing number, license number, freight, insurance and miscellaneous charges are conditional. A blank box is correct when the shipment does not call for it.

Seven boxes that should stay empty

Import-only fields are the first sign that an export filing was built from an import template. They are also the easiest error for a reviewer to spot.

Parties and registrationsClauses 1 to 7 Licenses, contracts and countriesClauses 8 to 13 Ports and crossingsClauses 14 to 17 Packaging, weight and priceClauses 18 to 25 Attached documents and marksClauses 26 to 27 Goods itemsClauses 28 to 36 Origin, destination and reliefClauses 37 to 41 The four price confirmationsClauses 42 to 45

PART 1 OF 8

Parties and registrations

Clauses 1 to 7

Consignor and consignee in China

Enter the name and code of the Chinese legal person or other organization that signed and performed the import or export contract, as registered with customs. The code is the 18-digit unified social credit code; where the entity has none, enter its customs registration code.

On export

On an export entry the box reads Consignor, and it is you, the seller. Name plus the 18-digit code, both. This is the party that claims the VAT refund and answers for the declaration.

Customs district of entry or exit

Enter the name and code of the port customs office where the goods actually enter or leave the country, taken from the Customs District Code List.

On export

Fill the district that supervises the port of actual departure, not the one where you filed. Cargo declared in Shenzhen and flown out of Hong Kong leaves under a different district.

Filing reference number

Enter the number issued by customs for a processing trade manual, a bonded account book for a special customs supervision area or bonded supervision premises, a duty exemption certificate, or other filing and approval document. One declaration carries one filing number only.

On export

Blank on ordinary general trade. Only manuals, bonded account books and duty exemption certificates carry a number, and a second one needs its own declaration.

Overseas consignor and consignee

Enter the name and code of the overseas consignor or consignee. The overseas consignee is normally the buyer, or the party the contract names as receiver. The name is normally in English; where inspection and quarantine require another language, add it after the English name in half-width brackets. For enterprises in countries with AEO mutual recognition, enter the AEO code in the published format, for example SG123456789012 for Singapore and KR1234567 for Korea. For other cases the code may be left blank.

On export

The buyer under the contract, in English, spelled exactly as on the invoice and the sales contract. A company suffix present on one document and missing on the other is enough to trigger a review query.

Place of storage, importImport only

Enter the premises where the goods are kept after entry: a customs supervision operation premises, distribution warehouse, designated processing plant, isolation and quarantine yard, or the enterprise's own warehouse.

On export

An export entry has no such box. Warehouse addresses that turn up on export paperwork come from reusing an import template.

Consumer or user unit, importImport only

Enter the known final consumer or user of the imported goods in China: the unit importing on its own account, or the unit that appointed an import and export enterprise to import for it.

On export

Import only. The export counterpart is the producer and seller unit in the next clause.

Producer and seller unit, exportExport only

Enter the name of the unit in China that produces or sells the exported goods: either the unit exporting on its own account, or the unit that appointed an import and export enterprise to export for it.

On export

Always filled on export. Export on your own account and it is you; export through a trading company and it is the principal, which is the party the refund is paid to. Getting this wrong hands the refund to someone else.

PART 2 OF 8

Licenses, contracts and countries

Clauses 8 to 13

License number

Enter the number of the import or export license, the dual-use items and technology license, the targeted dual-use export license, the temporary textile export license, the processing trade export license or the border trade export license. One declaration carries one license number only.

On export

Only for goods that need a license. Where one license covers several items, split the declaration: a single field holds a single number, and the system reads the first one.

Port of departure, importImport only

Enter the first overseas port of loading before the goods arrive in China's customs territory.

On export

Import only. The export counterpart is the port of destination in clause 15.

Contract or agreement number

Enter the number of the contract, agreement or order for the goods. Leave blank where no commercial transaction took place.

On export

The contract number, identical to the reference on the contract itself and on the packing list. Several purchase orders in one container: consolidate to one master contract number before filing.

Trade country or region

Where a commercial transaction took place, enter the country of purchase on an import and the country of sale on an export. Where no commercial transaction took place, enter the country of the party that owns the goods.

On export

The country you sold to, which is where the buyer sits. Filing the final destination, or a transit country, here leaves a mismatch against the payment that funds the shipment.

Country of departure, importImport only

Enter the country or region from which the goods were first dispatched and shipped directly to China, or shipped to China without any commercial transaction in a transit country. Where a commercial transaction did take place in a transit country, that transit country becomes the country of departure or arrival.

On export

Import only. The test it applies is the same one that decides country of arrival on an export.

Country of arrival, exportExport only

Enter the country or region the goods reach after leaving China's customs territory, either directly or, where no commercial transaction took place in a transit country, as the last country reached. Where a commercial transaction did take place in a transit country, that transit country becomes the country of arrival.

On export

One test decides it: did a commercial transaction happen in the transit country. If not, the country of arrival stays the final destination. If yes, it becomes the transit country.

PART 3 OF 8

Ports and crossings

Clauses 14 to 17

Transit port, importImport only

Enter the last overseas port of loading before the goods arrive in China's customs territory.

On export

Import only. The export counterpart is the port of destination in clause 15.

Port of destination, exportExport only

Enter the final destination port abroad. Where the final destination port cannot be known, enter the port that can be known as nearly as possible.

On export

The final destination port abroad. Never China, never Shenzhen. Where it genuinely is unknown, file the port you can reasonably predict and state the assumption in the remarks field.

Port of entry, importImport only

Enter the Chinese name and code of the first domestic port where the goods are unloaded from the cross-border carrier. For multimodal carriage, the domestic port of final discharge. For goods in transit, the first port of entry. From a special customs supervision area or bonded premises, the name and code of that area or premises. For goods with no physical entry, the city where the goods are located. Use the Domestic Port Code List.

On export

Import only. The export counterpart is the port of exit in clause 17.

Port of exit, exportExport only

Enter the Chinese name and code of the first domestic port where the cross-border carrier leaves the country. For multimodal carriage, the first domestic port of departure. For goods in transit, the first port of exit. From a special customs supervision area or bonded premises, the name and code of that area or premises. For goods with no physical exit, the city where the goods are located. Use the Domestic Port Code List.

On export

The first Chinese port the goods leave from, name plus code. Multimodal cargo uses the first domestic port of departure; cargo out of a special supervision area uses the area name and code.

PART 4 OF 8

Packaging, weight and price build-up

Clauses 18 to 25

Type of package

Enter every packaging material used for the goods, transport packaging and other packaging alike, choosing the name and code from the Package Type Code List. Transport packaging is the packaging that corresponds to the package count on the transport document; other packaging includes the various inner packagings and plant-based dunnage.

On export

Every packaging material, transport packaging and otherwise, wooden dunnage and pallets included. Wood that is not declared is wood that quarantine stops.

Number of packages

Enter the number of transport packages. Where the manifest counts containers, enter the number of containers; where it counts pallets, enter the number of pallets. The figure may not be zero: goods with no packaging are entered as 1.

On export

Count transport packages, never zero; bare cargo is 1. Containers on the manifest means container count, pallets means pallet count. It has to equal the total on the packing list.

Gross weight in kilograms

Enter the combined weight of the goods and their packaging, in kilograms. Anything under one kilogram is entered as 1.

On export

Goods plus packaging, in kilos, minimum 1. The recurring error is entering metric tons in a kilo field, which multiplies the declared weight by a thousand.

Net weight in kilograms

Enter the gross weight less the outer packaging, which is the actual weight of the goods themselves, in kilograms. Anything under one kilogram is entered as 1.

On export

Gross weight less the outer packaging. A net weight above the gross weight will not pass the system, so reconcile the line items on the packing list before adding them up.

Terms of transaction

Choose the code from the Terms of Transaction Code List that matches the price terms actually agreed. For goods with no physical entry or exit, enter CIF on an import and FOB on an export.

On export

The Incoterm you actually traded on. FOB, CIF or CFR decides whether freight and insurance are filed at all, and that decides whether the price arithmetic closes.

Freight

Enter the transport cost of imported goods up to the place of unloading in China, or of exported goods after loading at the place of shipment in China. File it as a unit price, a total or a rate, stating the freight marker: 1 for a rate, 2 for a unit price per metric ton, 3 for a total. Choose the currency code from the Currency Code List.

On export

Freight after the goods leave China. On FOB the buyer pays it and the field usually stays empty. Rate, unit price per metric ton or total, with the marker and the currency code.

Insurance

Enter the insurance cost of imported goods up to the place of unloading in China, or of exported goods after loading at the place of shipment in China. File it as a total or a rate, stating the insurance marker: 1 for a rate, 3 for a total. Choose the currency code from the Currency Code List.

On export

Insurance after the goods leave China. Needed on CIF, filed as a rate (marker 1) or a total (marker 3). Freight plus insurance has to reconcile to the CIF value on the invoice.

Miscellaneous charges

Enter charges outside the transaction price that must be added to or deducted from the dutiable value under the Regulations on Import and Export Duties. File as a total or a rate, stating the marker: 1 for a rate, 3 for a total, with the currency code. Additions take a positive value or rate, deductions a negative one.

On export

Commission, discount, tooling paid by the buyer: anything outside the transaction price that belongs in the value or must come out of it. Positive to add, negative to deduct. An omission here is a misstatement of price.

PART 5 OF 8

Attached documents and marks

Clauses 26 to 27

Attached documents and numbers

Choose the code from the Regulatory Document Code List and the Attached Document Code List for every license, regulatory document or attachment other than the license filed under clause 8, and enter its number. The field has a code column and a number column; both are required.

On export

Code field and number field, both. A code without a number is the same as nothing filed, and every document listed here has to be in the attachment pack.

Shipping marks and remarks

Filing numbers connected to this declaration that business rules require to be recorded go in the related filing field of the electronic declaration. Container information covers the container number as marked on the box, the container specification, the item numbers loaded in that container separated by half-width commas, and the container weight in kilograms, which is tare plus cargo.

On export

Beyond the marks: container numbers, sizes, which item numbers sit in each box, and the weight including tare. On a consolidated multi-container shipment a vague remark field is what makes an inspection open the wrong container.

PART 6 OF 8

Goods items

Clauses 28 to 36

Item number

Filed on two lines. The first line is the item sequence number on the declaration. The second line is the filing sequence number, used only for processed, bonded or duty-exempt goods that have been filed or approved, and gives the position of that item in the manual or duty exemption certificate. Declarations under preferential trade agreements follow the separate GACC requirements.

On export

Two lines. The first is the item sequence on the declaration; the second is the filing sequence for processed, bonded or duty-exempt goods. An empty second line is normal on general trade.

Commodity code

Enter the 13-digit commodity code. The first eight digits come from the Customs Tariff and the Statistical Commodity Catalog; digits 9 and 10 are the regulatory suffix; digits 11 to 13 are the inspection and quarantine suffix.

On export

Thirteen digits: eight tariff, two regulatory, three inspection and quarantine. Ten digits, or 000 padding in the last three, switches off inspection on goods that are in scope.

Description and specification

Filed on two lines. The first line is the normalized Chinese product name; the second line is the specification and model.

On export

Two lines: the normalized product name, then the specification and model. The name has to resolve back to the code and the model has to match the goods. Accessories and samples, filed as such, come straight back.

Brand type

Mandatory on every item. Choose no brand, domestic own brand, domestic acquired brand, foreign brand under OEM production, or foreign brand other. Domestic own brand means a brand developed by a Chinese enterprise that holds the intellectual property. Domestic acquired brand means an originally foreign brand acquired by a Chinese enterprise. Foreign brand under OEM production means a foreign brand used in contract manufacturing. Foreign brand other means a foreign brand used outside an OEM arrangement.

On export

A closed list of five, and code 0 exists so unbranded goods can still be declared rather than skipped. OEM production for a foreign buyer is code 3, not code 1.

Export preference status

Mandatory on an export declaration. Choose whether the goods do not enjoy a preferential tariff in the final destination country, do enjoy one, or cannot be determined. Not filed on an import declaration.

On export

Tied to whether a certificate of origin is issued: preference claimed, not claimed, or undetermined. Undetermined is an answer, but answering it because nobody checked stops the certificate from being issued.

Quantity and unit

Filed on three lines. The first line carries the quantity and unit in the legal first unit of measure taken from the Statistical Commodity Catalog. Where a legal second unit is listed, the second line carries the quantity and unit in that unit; where none is listed, the second line is left empty. The transaction unit and quantity go on the third line.

On export

Three lines: legal first unit, legal second unit where one exists, then the transaction unit. Where the transaction unit differs from the legal unit, convert. Filing the transaction unit alone leaves the statistical quantity wrong.

Unit price

Enter the unit price actually agreed for the goods under that item number. Where there is no actual transaction price, enter the unit value.

On export

The unit price actually paid for that item. Unit price times quantity equals total, and that multiplication is the first arithmetic check a reviewer runs.

Total price

Enter the total price actually agreed for the goods under that item number. Where there is no actual transaction price, enter the value.

On export

The total for that item; the sum of the items equals the invoice total. Putting the whole shipment value on one line and leaving the others blank doubles the declared value immediately.

Currency

Choose the currency name and code from the Currency Code List. Where the actual currency is not in the list, convert it at the exchange rate of the filing date into a currency that is listed.

On export

From the currency code list. A currency outside the list is converted at the filing-date rate, and the conversion basis stays in the attachment pack.

PART 7 OF 8

Origin, destination and relief

Clauses 37 to 41

Country of origin

Determine origin under the Regulations on the Origin of Import and Export Goods, the rules on the substantial transformation criterion in non-preferential origin, and the origin rules for each preferential trade agreement. Where items in one consignment have different origins, file them separately. Where origin cannot be determined, enter origin unknown.

On export

China for goods made in China. Filling the destination country here is the classic directional error, and a refund reviewer sees it in one glance.

Final destination country

Enter the known country or region where the goods are finally consumed, used or further processed. Goods shipped directly without transiting a third country take the country of arrival as the final destination; goods transshipped through a third country take the last country reached. Where items differ, file them separately. Where the destination cannot be determined, use the last country reached as far as it can be predicted.

On export

Country of arrival says where the transport went; final destination says where the goods are consumed or used. They can differ, but only with a real transshipment or resale behind the difference.

Domestic destination, importImport only

Enter the known place of consumption or use in China, or the place of final delivery, which is the location of the final user. Where the final user cannot be identified, enter the location of the last consignee known at the time of import.

On export

Import only. The export counterpart is the domestic source of goods in clause 40.

Domestic source of goods, exportExport only

Enter the place in China where the goods were produced or from which they were first dispatched. Where the place of production cannot be determined, enter the location of the unit that first shipped the goods.

On export

Where the goods were made or first dispatched from. It is cross-checked against the issuing location on the VAT purchase invoice, so goods invoiced in Dongguan and declared out of Shenzhen need a written explanation.

Duty relief

For each item, choose the duty relief method from the Duty and Tax Relief Code List, in line with the duty exemption certificate issued by customs or the applicable policy. Processing trade entries follow the relief provision recorded in the manual; where the manual records a deposit or a letter of guarantee, enter full exemption.

On export

Per item, from the relief code list. Claiming full exemption without the certificate behind it is a false declaration, and the refund review is where it surfaces.

PART 8 OF 8

The four price confirmations

Clauses 42 to 45

Special relationship confirmationNot filed on export

Not filed for export goods, and not filed for processing trade or bonded supervision goods other than bonded goods sold on the domestic market. Under Article 16 of the Measures on Customs Valuation, the field confirms whether buyer and seller are related. Answer yes where any of the following applies: both are members of the same family; each is a commercial officer or director of the other; one directly or indirectly controls the other; both are directly or indirectly controlled by a third party; together they directly or indirectly control a third party; one directly or indirectly owns, controls or holds 5 percent or more of the publicly issued voting shares of the other; one is an employee, officer or director of the other; both are members of the same partnership. A sole agency, sole distribution or sole concession arrangement that meets these tests is also treated as a relationship.

On export

Not filed on export. It is a dutiable value confirmation built for imports, and copying No onto an export entry declares an answer to a question nobody asked.

Price influence confirmationNot filed on export

Not filed for export goods, and not filed for processing trade or bonded supervision goods other than bonded goods sold on the domestic market. Under Article 17 of the Measures on Customs Valuation, the field confirms whether the declarant can show that a relationship did not influence the price. Answer no where the price is close to the transaction price of identical or similar goods sold to an unrelated buyer in China, to the dutiable value of identical or similar goods determined under Article 23, or to that value determined under Article 25; otherwise answer yes.

On export

Not filed on export, for the same reason: it only means anything where a related-party import price is being tested.

Royalty payment confirmationNot filed on export

Not filed for export goods, and not filed for processing trade or bonded supervision goods other than bonded goods sold on the domestic market. Under Articles 11 and 13 of the Measures on Customs Valuation, the field confirms whether the buyer pays a royalty, directly or indirectly, to the seller or a related party in connection with the imported goods, and whether that royalty sits outside the price actually paid or payable. Answer yes where such a royalty exists and is outside the price; answer yes also where it exists but the declarant cannot confirm whether Article 13 applies; answer no where Article 13 confirms the royalty is unrelated to the goods; answer no where no royalty exists or it is already included in the price.

On export

Not filed on export. Royalties are an element of import value, and an export shipment carries no such question.

Self-declaration and self-payment

Where the enterprise declares to customs under the self-declaration and self-payment model, entering and paying duty on its own account, answer yes; otherwise answer no.

On export

Yes means the company owns the classification and the price and customs audits afterwards. It is a statement about who carries the risk, not a preference.

WHERE FILINGS BREAK

Six errors, and the clauses behind them

Every one of these is caught by an automated comparison before an officer reads the entry, which is what makes them expensive: the container sits while the entry is corrected.

Failure	Clauses	What goes wrong
Copying an import template	Clauses 5, 6, 9, 12, 14, 16, 39	Seven boxes exist only on the import form. A warehouse address or a country of departure on an export entry means the filing was built from the wrong template.
Weight entered in metric tons	Clauses 20, 21	The field is in kilograms. A shipment entered as 18 instead of 18,000 fails the manifest comparison and the discrepancy is treated as a weight declaration error.
Ten-digit commodity code	Clause 29	Eight tariff digits plus two regulatory digits is the import habit. Export goods in the inspection catalog need the three-digit quarantine suffix, and 000 padding removes the inspection the goods require.
Item totals that do not add up	Clauses 34, 35	Unit price times quantity, and item totals against the invoice total. Both are checked before a human reads the entry.
Marks field with no container data	Clause 27	Container number, size, item numbers and gross container weight. Without them a multi-container inspection opens boxes at random until it finds the right one.
Filing to the wrong district	Clauses 2, 17	The customs district is not the port of exit. Declaration filed at one place, cargo leaving from another, and the manifest comparison returns the entry.

QUESTIONS

Five questions on the rule

Does an export declaration really use all 45 fields?

No. Seven clauses describe boxes that exist only on the import form: place of storage, consumer or user unit, port of departure, country of departure, transit port, port of entry, domestic destination. Three more are expressly not filed on an export entry: special relationship, price influence and royalty confirmation.

Of the rest, several are conditional rather than mandatory. A filing number, a license number, freight, insurance and miscellaneous charges are filled only when the shipment calls for them. The mistake that costs time is filling everything because the template offered the box.

Why are the three price confirmations not filed on export?

Those three fields exist to test an import dutiable value: whether buyer and seller are related, whether that relationship moved the price, and whether a royalty sits outside the price paid. Each one is defined by an article of the customs valuation measures aimed at imports.

China levies export duty on a short list of commodities and none of these value tests apply to an ordinary export shipment, so the rule states plainly that the fields are not filed. Entering No on an export entry is an answer to a question that was never asked.

What is the difference between the customs district and the port of exit?

The customs district in clause 2 identifies which customs office has jurisdiction, using the district name and code from the district code list. The port of exit in clause 17 identifies the physical domestic port the carrier leaves from, using the port name and code from the domestic port code list.

They often describe the same place in different words, which is why they get confused. Shekou Customs is a district; Shekou Port is a port. Swap them and the manifest comparison picks it up.

Why do the numbers inside the remarks clause look out of sequence?

Clause 27 gathers several separate filing requirements that the source rule spreads across the remarks field, so the internal numbering reads (3) and then (26). It is not a gap in the rule, just a consolidation of two different paragraphs into one box.

In practice the content sorts itself: connected filing numbers go into the related filing field, while container number, specification, item mapping and container weight go into the marks and remarks field.

Can a filed declaration be corrected?

Yes, by application to amend or cancel, with a written statement and supporting documents, subject to customs approval. Before release the process is routine. After release, and especially after the refund has been paid, the review is considerably stricter.

Every amendment leaves a trace in the system. An enterprise that amends repeatedly in a short period moves onto a watch list, and its inspection rate rises accordingly. Checking the invoice, packing list and contract against each other before filing is cheaper than amending after.

The rest of the set

DOC 01Export Declaration Form DOC 02Declaration Elements DOC 04Commercial Invoice DOC 05Packing List DOC 06Sales Contract DOC 07Power of Attorney

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