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DOC 01 · THE MASTER DOCUMENT
What the declaration actually does
The export declaration is a summary, not a source. It restates the contract, the invoice and the packing list in the language customs reads, then proves whether those three agree with each other. Nothing on it should be new data.
Everything traces back to three documents
Buyer and country fields come from the contract and the invoice. Packages and both weights come from the packing list totals. Prices, currency and terms of trade come from the invoice. If a value on the declaration cannot be pointed at a source document, it is a guess.
The three fields people get wrong first
Port of destination versus port of exit — one is overseas, one is in China. Quantity and unit — three lines, not one. The three dutiable-value confirmations — exempt on exports, not "No".
SPECIMEN A
Header fields (32)
The numbered badges match the field notes below. Grey italics are sample data, not a real shipment. The table scrolls sideways on a phone.
Customs Export Declaration of the PRC
SPECIMEN · HEADER
| 1Pre-entry numberGenerated by broker system | 2Customs registration code (10 digits)Consignor registration number | 2Customs declaration numberIssued once customs accepts the entry | |||
| 3Consignor (domestic shipper)Shenzhen XX Technology Co., Ltd. | 4Customs office of exitSungang Customs | 5Export date2026-11-08 | 6Declaration date2026-11-02 | ||
| 7Record numberBlank on general trade | 8Overseas consigneeDUTCH TRADING B.V. | 9AEO codeOptional outside mutual-recognition countries | |||
| 10Mode of transportSea | 11Conveyance name and voyageEVER GIVEN / 1128E | 12Bill of lading numberCOSU6234567890 | |||
| 13Production or sales unitShenzhen XX Technology Co., Ltd. | 14Supervision modeGeneral trade | 15Nature of levyGeneral taxation | 16License numberNone | ||
| 17Contract numberSC20261102 | 18Trade countryNetherlands | 19Country of destinationNetherlands | 20Port of destinationRotterdam | 21Port of exitShekou | |
| 22Type of packageCarton | 23Packages20 | 24Gross weight (kg)300 | 25Net weight (kg)250 | 26Terms of tradeFOB | |
| 27FreightNot entered on FOB | 28InsuranceNot entered on FOB | 29Other chargesNone | |||
| 30Documents attached and numbersDocument code plus number, one line per document; contract, invoice and packing list ride along | |||||
| 31Marks, numbers and remarksN/M; container COSU1234567 / 40HQ / item 1 / container weight 3,620 kg | |||||
| 32Related-party confirmationExempt on exports | 32Price-influence confirmationExempt on exports | 32Royalty paymentExempt on exports | 32Self-declare, self-payYes / No | ||
Watch the direction: port of destination is the overseas port the cargo is delivered to; port of exit is where it leaves China. In the sample the cargo leaves through Shekou and arrives in Rotterdam, so one field is Shekou and the other is Rotterdam.
SPECIMEN B
Goods items (12 columns)
Item number, quantity and unit, and the unit price / total price / currency group are all three-line structures. None of them is filled on a single line, and each is a place where keying goes wrong.
Goods items
SPECIMEN · LIST OF GOODS
| 33Item no. | 34HS code | 35Description and specifications | 36Quantity and unit | 37Unit price 38Total price 39Currency | 40Country of origin | 41Final destination | 42Domestic source | 43Levy / exemption | 44Net weight | 44Gross weight | 44Packages |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 record seq. blank |
3926909090 102 |
E-book screen protector 3-layer PET with silicone adhesion layer, 7 inch |
580 pcs (legal unit 1) | 10.00 USD (unit price) | China | Netherlands | Shenzhen SEZ | Levied as prescribed |
250 | 300 | 20 |
| (legal unit 2, blank if none) | 5,800.00 USD (total price) | ||||||||||
| 580 pcs (transaction unit) | USD (currency) | ||||||||||
| 45Total | 580 pcs | 5,800.00 USD | 1 item | 250 | 300 | 20 | |||||
Three lines in quantity and unit: the first legal unit of measure, the second legal unit (blank when there is none), then the transaction unit. Lines two and three are not duplicates — leaving one out returns the entry.
FIELD NOTES
How to fill Written by the broker's pre-entry system after the data is keyed in. You never supply it; you only use it to check that the entry was not keyed twice. Example 530320261100123456 Watch out A pre-entry number that does not match the declaration number means the shipment was entered more than once. How to fill Customs issues the declaration number after accepting the entry: 18 digits, the first four being the customs district code. The 10-digit code is the consignor's own customs registration number. Example Declaration no. 530320261100123456 Cross-check Must match the consignor's registration record. Watch out Dropping the 10-digit registration code into the 18-digit field is one of the most common rejection causes. How to fill The Chinese legal entity that signed and executes the export contract, as registered with customs, plus its 18-digit unified social credit code. Example Shenzhen XX Technology Co., Ltd. / 91440300MA5XXXXXXX Cross-check Same entity as the seller on the contract, the issuer on the invoice and the principal on the power of attorney. Watch out Filing under a business unit with no customs registration — a factory holding only a business license, for instance — stalls at validation. How to fill The customs office at the port where the goods actually leave China, taken from the customs district code list. Example Shekou Customs / Sungang Customs Watch out Using the office where the container was stuffed, or where the entry is filed, contradicts the departure port on the bill of lading and flags the shipment. How to fill The date the conveyance completes exit formalities. Not the sailing date, not the date the bill of lading is issued. Example 2026-11-08 Cross-check Same day as, or one day after, the on-board date on the bill of lading and the manifest departure date. Watch out Pre-filling a future date, or drifting far from the manifest, surfaces during the tax refund comparison. How to fill The date customs accepts the entry. Recorded by the system; nothing to type. Example 2026-11-02 Watch out A declaration date later than the export date is back-dated paperwork and gets close attention in a refund review. How to fill Only for goods under processing trade, bonded operations or duty relief that carry a filing: the processing trade handbook number, the duty exemption certificate number and similar. One entry carries one record number. Example B5XXXXXXXXXXX (handbook) Cross-check Matches the handbook or the exemption certificate. Watch out General trade leaves this blank. Writing "none" or an invented number is an error. How to fill The buyer that signed and executes the contract, or the consignee named in it. Normally the English name; where inspection rules require another script, add it in half-width brackets after the English name. Example DUTCH TRADING B.V. Cross-check Identical to Sold-to on the invoice, the customer field on the packing list and the buyer on the contract — letter for letter. Watch out Naming the forwarder's overseas agent, or the end user instead of the contracting buyer, is treated as a document mismatch. How to fill Only for parties in countries with mutual AEO recognition. Format follows the GACC announcement — Singapore SG plus 12 characters, Korea KR plus 7. Optional elsewhere. Example NL123456789 (illustrative) Watch out If you do not know whether the buyer is AEO-certified, leave it empty. A wrong code causes more trouble than a blank one. How to fill Taken from the mode-of-transport code list: sea, rail, road, air, mail and so on. Example Sea Cross-check Consistent with the bill of lading type — an ocean bill of lading means sea. Watch out Declaring road because a truck hauled the box to the terminal is the most frequent error in this field. How to fill Vessel name, a slash, then the voyage number. Air shipments take the flight number; road shipments take the plate number. Example EVER GIVEN / 1128E Cross-check Character for character with the bill of lading and the manifest, including spaces and the slash. Watch out A Chinese vessel name, or a placeholder such as TBN from the booking stage, will fail the manifest match. How to fill The bill of lading or air waybill number. One entry maps to one transport document; a multi-container shipment still has a single master bill number. Example COSU6234567890 Cross-check Matches the bill of lading, the manifest and the power of attorney. Watch out A house bill number or a forwarder's internal reference will not match the customs manifest, so the container never releases. How to fill The domestic producer or seller of the goods: your own company for a self-operated export, the principal for an agency export. Example Shenzhen XX Technology Co., Ltd. Cross-check Same party that issued the VAT invoice and claims the refund. Watch out This field decides who claims the refund. Naming a forwarder or a trading intermediary moves the refund with it. How to fill From the supervision mode code list: general trade (0110), processing with imported materials (0615), processing with supplied materials (0214) and so on. Example General trade Cross-check Matches the nature of the contract and the handbook type. Watch out Declaring general trade while a handbook is open gives up the bonded treatment and breaks the later reconciliation. How to fill From the levy nature code list: general taxation (101), processing with supplied materials (201), processing with imported materials (503) and so on. Example General taxation Cross-check Paired with the supervision mode — general trade goes with general taxation. Watch out A supervision mode that does not pair with the levy nature, such as general trade plus supplied materials, is rejected by the system. How to fill The number of the import-export license, the dual-use items and technology license, the temporary textile export license and similar. One entry carries one license number. Example 26-XX-XXXXXX Cross-check Matches the original certificate and sits inside its validity window. Watch out One license covering several products means splitting the entry. Two numbers in one field is an automatic rejection. How to fill The import-export contract, agreement or order number. Left blank where no commercial transaction took place. Example SC20261102 Cross-check Matches Contract No. on the contract and the contract field on the packing list. Watch out Spaces or full-width characters inside the number break the match with the original. Several contracts on one shipment need one master contract number. How to fill For an export, the country or region the goods are sold to — where the contracting buyer sits. Example Netherlands Cross-check Matches the country in the buyer's address on the contract. Watch out Entering the final destination or a transit country disrupts foreign-exchange reconciliation and country statistics. This field tracks where the money comes from. How to fill Where the goods are delivered after leaving Chinese territory, or the last country reached when no commercial transaction occurs in a transit country. Example Netherlands Cross-check Matches the country of the port of discharge on the bill of lading. Watch out Cargo transshipped through Hong Kong without being resold there still has the Netherlands as destination country. Resell it in Hong Kong and the destination becomes Hong Kong. This field answers whether a deal happened in transit. How to fill The final overseas port the goods are shipped to. Where that port is not yet known, use the best known destination. Example Rotterdam Cross-check Matches the port of discharge on the bill of lading and the packing list routing line. Watch out Writing "China" or "Shenzhen" is a clear error. The port of destination is always outside China. How to fill The first Chinese port where the loaded conveyance leaves the country, in Chinese with its code. For multimodal transport, the first domestic port of departure. Example Shekou / Shenzhen Bay Cross-check Matches the departure port on the manifest. Watch out Filling in the origin city such as Sungang, or the overseas destination, fails the manifest comparison. How to fill Every packaging material from the package type code list, including transport packaging and other packaging such as plant-based dunnage. Example Carton / wooden pallet / steel case Cross-check Matches the package unit on the packing list and the cargo description on the power of attorney. Watch out Declaring cartons when the goods sit on wooden pallets gets the shipment stopped at the wood-packaging quarantine step. How to fill Counted by transport package. Where the manifest counts containers, enter the container count; where it counts pallets, enter pallets. Never zero; bulk cargo counts as 1. Example 20 (cartons) Cross-check Matches the packing list total and the PCS / CTNS marks on the cartons. Watch out Zero is an automatic rejection, and a package count that differs from the manifest blocks loading. How to fill Goods plus all packaging, in kilograms, rounded up to 1 kg when under 1 kg. Example 300 Cross-check Matches the packing list G.W. total. Watch out Entering metric tons as kilograms inflates the weight 1,000 times and the container gets rolled when the manifest fails. How to fill Gross weight less the outer packaging, in kilograms, rounded up to 1 kg when under 1 kg. Example 250 Cross-check Matches the packing list N.W. total. Watch out Net weight above gross weight is impossible and the system rejects it at validation. How to fill The actual price term of the sale from the terms-of-trade code list. Where no goods physically cross the border, export entries use FOB. Example FOB / CIF / CFR Cross-check Matches the trade term on the invoice and the contract. Watch out Declaring FOB on a CIF contract leaves freight and insurance out of the value. That is a misdeclaration of price. How to fill For exports, the transport cost of the goods after loading at the domestic point of departure. Enter as a rate (marker 1), a cost per metric ton (marker 2) or a total (marker 3), with the currency code. Example 3 / 1,800 / USD (total method) Cross-check Required on CIF and CFR sales, and it must agree with the forwarder's invoice. Watch out FOB sales normally leave it blank because the buyer pays freight. Filling it in inflates the declared value. How to fill For exports, the insurance cost after loading. Enter as a rate (marker 1) or a total premium (marker 3), with the currency. Example 0.3 / USD (rate method) Cross-check On CIF sales it matches the insured amount on the policy. Watch out Freight plus insurance that does not reconcile with the CIF invoice total is a contradiction in the declared price. How to fill Costs outside the transaction price that the customs duty regulations require to be added to, or deducted from, the dutiable value. Enter as a rate (marker 1) or a total (marker 3); positive to add, negative to deduct. Example -500 / CNY Cross-check Corresponds to commission and discount clauses in the contract. Watch out Omitting commission or buyer-supplied tooling costs is a misdeclaration of price. How to fill Split into a code column and a number column: regulatory documents other than licenses, and attached documents, coded from the regulatory certificate and attached document code lists. Example Code A + number XXXX Cross-check One-to-one with the contract, invoice, packing list and certificates actually enclosed. Watch out A code without a number, or a certificate declared but not actually attached, stalls at document review. How to fill The shipping marks, then in the remarks block: container number, container size and type, the goods item numbers in that container (comma separated), and the container weight including tare, in kilograms. Related record numbers go here too. Example N/M; COSU1234567 / 40HQ / 1,2 / 3,620 Cross-check Matches the marks on the packing list and the container numbers on the bill of lading. Watch out When several containers are involved and the item mapping is unclear, the inspection team cannot find the right box and release slows down. How to fill The first three are dutiable-value confirmation items and are exempt on exports, as they are for processing trade and bonded goods other than bonded goods sold domestically. Self-declare, self-pay records whether the entry uses the self-assessment, self-payment model: Yes or No. Example Related party: blank; self-declare: Yes Cross-check — Watch out Writing "No" in those three fields looks harmless but is a redundant declaration. The rules say exempt. How to fill Two lines: the sequential item number on the first, the record sequence number on the second. That second line applies only to processing trade, bonded and duty-relief goods already filed in a handbook or exemption certificate. Example 1 / (second line blank) Cross-check Follows the order of the attached document list. Watch out Skipping numbers, or mixing the record sequence into the first line, is read as an item-number error. How to fill 13 digits: the first 8 from the tariff and statistical nomenclature, digits 9 and 10 the regulatory suffix, digits 11 to 13 the inspection and quarantine suffix. Example 3926909090 + 102 (quarantine suffix) Cross-check Matches the HS code and quarantine suffix in the declaration elements. Watch out Entering only 10 digits, or padding the last three with 000, changes the inspection and licensing outcome. How to fill Two lines: the normalized product name on the first, specifications and model on the second. The name has to resolve to the code, and the model has to match the product and its packaging. Example E-book screen protector / 3-layer PET with silicone adhesion layer, 7 inch Cross-check Matches the invoice description, the packing list goods name and the declaration elements. Watch out Generic names such as "accessories", "samples" or "machine" always come back for correction. How to fill Three lines: the legal unit of measure and quantity on the first, the second legal unit (blank if none) on the second, the transaction unit and quantity on the third. Legal units come from the customs statistical nomenclature. Example 580 pcs / (blank) / 580 pcs Cross-check Converted from the invoice and packing list quantities on the same basis. Watch out When the transaction unit differs from the legal unit — sets against kilograms, for instance — convert to the legal quantity. Entering only the transaction unit is not enough. How to fill The actual unit transaction price under that item number. Where no transaction price exists, the unit value. Example 10.00 Cross-check Unit price on the invoice. Watch out Unit price times quantity not equalling the total is the most direct price logic failure. How to fill The actual total transaction price under that item number. Where no transaction price exists, the total value. Example 5,800.00 Cross-check Invoice amount; the sum of item totals equals the invoice total. Watch out Putting the whole shipment total on the second item with the first left blank doubles the declared total. How to fill The currency name and code from the currency code list. Where the transaction currency is not listed, convert at the exchange rate published for the declaration date. Example US dollar / USD Cross-check Matches the currency on the invoice and the contract. Watch out A USD invoice declared in RMB without a conversion basis triggers a request for explanation during the refund review. How to fill Determined under the origin regulations and the non-preferential origin rules. Goods made in China are declared as China; where origin cannot be established, declare unknown. Example China Cross-check Matches the origin marking on the product and the purchase voucher used for the refund. Watch out Declaring the destination country — the Netherlands — as origin is the classic directional error on export entries. How to fill The country where the goods are finally consumed, used or further processed, where known. For direct shipments this equals the country of destination; after transshipment through a third country, the last country of shipment. Example Netherlands Cross-check Has to connect geographically with the destination country and the port of destination. Watch out A Netherlands destination with Germany as final destination, and no transshipment note, is a broken chain. How to fill Where the goods were produced or first dispatched domestically. Where the place of production is unclear, where the earliest dispatching unit sits. Example Shenzhen SEZ Cross-check Matches the place of invoice issuance and the refund filing location. Watch out A source region that does not match the purchase invoice triggers a request for supplementary explanation at refund. How to fill Per item, from the levy and exemption code list: levied as prescribed, fully exempt, half rate and so on. Processing trade follows the handbook filing; where the filing says deposit or guarantee, enter full exemption. Example Levied as prescribed Cross-check Consistent with the nature of levy in the header. Watch out Claiming full exemption per item with no exemption certificate behind it is a false declaration. How to fill The net weight, gross weight and package count for each item. On multi-item entries, apportion by item, and the item totals must equal the header totals. Example Net 250 / gross 300 / 20 packages Cross-check Equal to header fields 23 to 25 and to the packing list breakdown. Watch out Loading all the gross weight onto the last item balances the total but distorts every item, which fails an item-by-item inspection. How to fill The total row sums item count, total value, net weight, gross weight and packages. The declaring entity signs at the foot, the declarant signs, and the declaration date is noted. Example 1 item / 5,800.00 USD / 250 / 300 / 20 Cross-check Equal to the total rows on the invoice and packing list, line by line. Watch out Electronic mandates have largely replaced wet seals, but the consignor still answers for the accuracy of the data. Delegating the filing does not delegate the liability.
Every field, one note each
Numbering is local to the declaration. Where a note references a filling rule clause, the clause number points to the filling instructions page.
Header · parties and carriageFields 1 to 16
2
Customs declaration number / registration code
3
Consignor (domestic shipper)Required
4
Customs office of exitRequired
5
Export date
6
Declaration date
7
Record numberConditional
8
Overseas consigneeRequired
9
AEO codeConditional
10
Mode of transportRequired
11
Conveyance name and voyage
12
Bill of lading numberRequired
13
Production or sales unit
14
Supervision modeRequired
15
Nature of levy
16
License numberConditional
Header · countries and portsFields 17 to 21
17
Contract numberRequired
18
Trade countryRequired
19
Country of destinationRequired
20
Port of destinationRequired
21
Port of exitRequired
Header · packages, weight and priceFields 22 to 32
22
Type of packageRequired
23
PackagesRequired
24
Gross weight (kg)
25
Net weight (kg)Required
26
Terms of tradeRequired
27
FreightConditional
28
InsuranceConditional
29
Other chargesConditional
30
Documents attached and numbers
31
Marks, numbers and remarks
32
Related-party / price-influence / royalty / self-declareConditional
Goods items and totalsFields 33 to 45
33
Item numberRequired
34
HS codeRequired
35
Description and specifications
36
Quantity and unitRequired
37
Unit priceRequired
38
Total priceRequired
39
CurrencyRequired
40
Country of originRequired
41
Country of final destinationRequired
42
Domestic source regionRequired
43
Levy or exemptionRequired
44
Item net weight / gross weight / packages
45
Total row and signature
SOURCES
Where each block of data comes from
Line these up before keying. Correcting a draft takes minutes; correcting a released entry takes a working day and leaves a record.
| Declaration field | Source | If it does not reconcile |
|---|---|---|
| Consignor / production unit | Business license, customs registration, VAT invoice | Refund claimed by the wrong party, or rejected |
| Overseas consignee / trade country | Buyer block on the contract, Sold-to on the invoice | Payment country does not match the declared country |
| Destination country / port / port of exit | Port of discharge, port of loading, sailing schedule | Manifest match fails, container cannot load |
| Packages / gross / net / package type | Packing list totals and carton marks | Manifest mismatch, rollover or rebooking |
| Terms of trade / freight / insurance / other | Contract trade term, forwarder statement, insurance policy | Misdeclared price, duty adjustment or penalty |
| HS code / description / model | Declaration elements, product and packaging | Wrong classification, amendment plus escalated inspection |
| Quantity / unit price / total / currency | Invoice line items and total | Price logic fails, entry returned |
| Supervision mode / levy nature / levy | Trade nature, handbook or exemption certificate | Mode and levy do not pair, system rejects |
QUESTIONS
Five things exporters ask about the form
Who fills in the export declaration — the forwarder or the factory?
Legally, the accuracy of the filed data belongs to the consignor. Operationally the broker or forwarder keys it into the pre-entry system from the contract, invoice, packing list and declaration elements you provide, then sends you the receipt to confirm.
So "the broker filled it in" is not the same as "the broker is responsible". Once you confirm the data, an error stays on your side of the table.
Do the three dutiable-value fields have to be filled on an export?
No. The filling rules state plainly that they are exempt on exports, and also for processing trade and bonded goods other than bonded goods sold into the domestic market.
They exist to confirm the dutiable value on import. Copying an import template and writing "No" in all three is an extra step that makes a clean filing look defective.
Why is it wrong to enter "China" as the port of destination?
The port of destination is the final overseas port. Writing China says the goods are shipped to China, which contradicts the destination country and the final destination on the same page.
In practice this comes from copying a previous entry without editing. It is visible at a glance during document review and always comes back for correction.
How many goods items fit on one declaration?
The rules set no fixed ceiling, but every extra item adds review, inspection and devanning time, and makes the mapping between manifest and item numbers harder to keep straight.
In practice shipments are split at roughly 30 to 50 items. Splitting within the same voyage, the same consignee and the same trade mode does not affect the tax refund and makes inspection cheaper to manage.
Can a declaration be amended after release?
Yes, by application, with reasons and supporting documents, subject to customs approval. Amending after release, after closing or after the refund is progressively harder.
Get it right the first time. Amendments leave a trace in the system, and frequent amendments put a company on the watch list.
NEXT
The rest of the set
The declaration does not stand alone. These are the documents its data comes from.
Need the export paperwork handled for you?
Goodhope Freight files export declarations at Shekou, Yantian, Chiwan, Mawan and Dachan Bay every working day. Send us the invoice, packing list and product details — we check them against customs requirements before filing, so a rejected entry does not cost you a sailing.
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