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DOC 06 · THE SALE ITSELF
The document everything else is derived from
The contract is the only document that existed before the shipment. Parties, goods, price, delivery window and payment terms are decided here, and every other document restates a part of it. It is also the document a tax refund review reads first.
Two template traps that keep recurring
The amount in words left over from a previous contract, contradicting the figure beside it. And a destination line naming a transit port instead of the delivery country. Both are caught in review, both are avoidable in thirty seconds.
Signature is what makes it evidence
An unsigned contract is an offer. During refund verification a missing signature is enough to hold the claim, and by then the goods have sailed and the buyer has paid.
SPECIMEN
Sales contract (25 fields, 12 clauses)
The layout follows the bilingual contract format used in South China trade, reduced here to its English column. Numbers on the form match the notes below.
Sales contract
SPECIMEN · CONTRACT
| 1SellersShenzhen XX Technology Co., Ltd.2AddressBaoan District, Shenzhen, Guangdong, China | 4Contract no.SC20261102 | 5Date2026-10-20 | ||
| 3TEL / FAX+86 755 XXXX XXXX | 9Signed atShenzhen, China | |||
| 6BuyersDUTCH TRADING B.V.7AddressKeizersgracht 100, 1015 CX Amsterdam, Netherlands | 8TEL / FAX+31 20 XXX XXXX | |||
| 10Terms of tradeFOB SHENZHEN | ||||
| 11Goods description | 12Quantity | 13Unit | 14Unit price | 15Amount |
|---|---|---|---|---|
| E-book screen protector, 7 inch 3-layer PET with silicone adhesion layer | 580 | PCS | USD 10.00 | USD 5,800.00 |
| 16Quantity toleranceWith 5% more or less at seller's option | 17TotalUSD 5,800.00 | |||
| 18Total value in wordsSAY US DOLLARS FIVE THOUSAND EIGHT HUNDRED ONLY | figures vs words | |||
| 19Packing and marks20 cartons, 29 pcs per carton; marks as below | 20Time of shipmentBefore 2026-11-15 | |||
| 21Port of loading and destinationFrom Shenzhen, China to Rotterdam, Netherlands | 22InsuranceCovered by buyer (FOB) | |||
| 23Terms of paymentT/T 30% deposit, balance against B/L copy | 24Shipping marksDUTCH TRADING B.V. / ROTTERDAM / C/NO. 1-20 | |||
| 25Sellers signature and seal | 25Buyers signature | |||
Check these two before the file is signed: the amount in words must equal the figure (5,800, not a leftover forty-two thousand), and the destination must be the delivery country, not a transit port.
FIELD NOTES
How to fill The Chinese company that sells. Full legal name, matching its business license and customs registration. Example Shenzhen XX Technology Co., Ltd. Cross-check Consignor on the declaration, issuer on the invoice, principal on the power of attorney. Watch out A trading name that differs from the licensed name breaks the chain to the declaration. How to fill Registered address as on the license. Not the factory address unless they are the same. Example Baoan District, Shenzhen, Guangdong, China Cross-check Business license, customs registration record. Watch out An address that does not match the registration record is queried during refund verification. How to fill Reachable contact for the seller. A working address matters more than a complete one. Example +86 755 XXXX XXXX Watch out An unreachable number on a refund verification letter stalls the review for weeks. How to fill The number this contract carries and every other document references. Example SC20261102 Cross-check Invoice remarks, packing list header, declaration field 17. Watch out Two contracts under one number, or one contract renumbered mid-shipment, breaks the audit trail. How to fill The date both parties signed, or the date the seller's offer was accepted. Example 2026-10-20 Cross-check On or before the invoice date; well before the export date. Watch out A contract dated after the goods shipped is a document written to fit the shipment, and reviewers know it. How to fill The foreign buyer's full legal name, as it will appear on the invoice and the declaration. Example DUTCH TRADING B.V. Cross-check Sold-to on the invoice, overseas consignee on the declaration. Watch out A group name on the contract and a subsidiary on the invoice is the most common four-way mismatch. How to fill The buyer's registered or trading address in its own country. Example Keizersgracht 100, 1015 CX Amsterdam, Netherlands Cross-check Invoice Sold-to block; the country determines the trade country field. Watch out An address in one country and a trade country in another is a direct contradiction. How to fill Buyer contact details. Used when a refund review or a dispute needs verification. Example +31 20 XXX XXXX Watch out Missing contact details slow down any later verification, and the shipment has already sailed by then. How to fill The city where the contract was signed. Example Shenzhen, China Watch out Rarely examined, but a signing place inconsistent with both parties' locations invites a question. How to fill The Incoterm and named place: FOB Shenzhen, CIF Rotterdam, EXW Dongguan. Example FOB Shenzhen Cross-check Invoice term and declaration field 26. Watch out FOB without the named port leaves the delivery point undefined, and freight cannot be derived for the declaration. How to fill Product name, specification and model, specific enough to classify. Example E-book screen protector, 7 inch, 3-layer PET Cross-check Invoice description, packing list description, declaration goods name. Watch out A contract that describes the goods only as "electronic accessories" cannot support any HS code. How to fill Quantity sold, with the unit. Where tolerance applies, state the base quantity here and the tolerance in field 16. Example 580 Cross-check Invoice quantity; after conversion, the declaration quantity. Watch out Quantity in the contract and quantity on the invoice diverging without a tolerance clause looks like two different deals. How to fill The unit of measure sold: PCS, SETS, CTNS, KGS. Example PCS Cross-check Invoice unit; converts to the customs legal unit. Watch out A unit that changes between contract and invoice invalidates the price comparison. How to fill Price per unit in the contract currency. Example USD 10.00 Cross-check Invoice unit price and declaration field 37. Watch out A price that does not multiply to the line value is the first arithmetic check a reviewer runs. How to fill Line value: quantity times unit price. Example USD 5,800.00 Cross-check Invoice line amount; declaration total price. Watch out Rounding per line and summing the rounded figures produces a total that does not reconcile. How to fill The more-or-less clause: plus or minus 5 percent at the seller's option, for bulk cargo where actual weight governs. Example With 5% more or less at seller's option Cross-check Explains any gap between contract quantity and shipped quantity. Watch out A shipped quantity outside the tolerance, with no amendment, is a contract breach that also complicates the declaration. How to fill Sum of line amounts, in figures. Example USD 5,800.00 Cross-check Invoice total and declaration total. Watch out Figures and words disagreeing is the classic template failure on this document. How to fill The same amount spelled out, in the contract currency. Example SAY US DOLLARS FIVE THOUSAND EIGHT HUNDRED ONLY Cross-check Must equal the figure in field 17, digit for digit. Watch out Template wording left from a previous contract — say, FORTY TWO THOUSAND — against a 5,800 figure makes the contract unusable as evidence. How to fill How the goods are packed and what the cartons are marked with. Example 20 cartons, 29 pcs per carton; marks: DUTCH TRADING B.V. / ROTTERDAM / C/NO. 1-20 Cross-check Packing list package count and marks. Watch out Packing described in the contract but not followed in the box is a discrepancy found at inspection. How to fill The shipment window, stated as a date range or a deadline. Example Before 2026-11-15 Cross-check Bill of lading on-board date falls inside the window. Watch out A shipment date outside the window, without an amendment, weakens the seller's position in any payment dispute. How to fill Where the goods leave and where they are delivered. Example From Shenzhen, China to Rotterdam, Netherlands Cross-check Declaration port of exit and port of destination; bill of lading ports. Watch out A destination written as a transit point — Hong Kong, for instance, on a shipment to the Netherlands — contradicts the destination country on the declaration. How to fill Who insures, for what percentage of the invoice value, and under which clause. Example To be covered by the seller for 110% of invoice value, ICC(A) Cross-check CIF and CIP sales: the premium feeds declaration field 28. Watch out CIF stated in the trade term but insurance left to the buyer is an internal contradiction in the contract. How to fill How and when the buyer pays: T/T, L/C at sight, documentary collection, deposit plus balance. Example T/T 30% deposit within 7 days, balance against B/L copy Cross-check Packing list payment term; the bank's reading of the invoice. Watch out Payment terms that differ between contract and invoice are a discrepancy the bank resolves before customs sees anything. How to fill The marks as they will appear on the cartons, spelled out so the factory can stencil them. Example DUTCH TRADING B.V. / ROTTERDAM / C/NO. 1-20 / MADE IN CHINA Cross-check Packing list marks block and the marks field on the declaration. Watch out Marks agreed in the contract but not painted on the boxes are the most common physical inspection finding. How to fill Both parties sign and stamp. A contract signed by one side only is an offer, not an agreement. Example Seller seal and signature; buyer signature Cross-check Signatory authority consistent with the company named in field 6. Watch out An unsigned contract attached to a refund file is usually rejected outright, whatever the shipment value.
All twenty-five fields
Parties and document headerFields 1 to 10
2
Seller address
3
Seller telephone and fax
4
Contract numberRequired
5
Date
6
BuyersRequired
7
Buyer address
8
Buyer telephone and fax
9
Place of signing
10
Terms of tradeRequired
Goods, quantity and valueFields 11 to 18
11
Goods descriptionRequired
12
Quantity
13
Unit
14
Unit priceRequired
15
Amount
16
Quantity tolerance
17
Total valueRequired
18
Total value in wordsRequired
Delivery, payment and signatureFields 19 to 25
19
Packing and marks
20
Time of shipment
21
Port of loading and destination
22
Insurance
23
Terms of payment
24
Shipping marks
25
Signatures
TEMPLATE CHECK
Six checks before signing
| Check | What to look at | Why it matters |
|---|---|---|
| Amount in words | Spelled-out value against the figure in the total row | Words contradicting figures makes the contract worthless as evidence |
| Buyer name | Contract buyer, invoice Sold-to, declaration consignee | Four-way mismatch, entry returned |
| Destination | Delivery country against the declared port of destination | A transit port here contradicts the destination country on the entry |
| Trade term | Incoterm plus named place, in all three documents | Freight and insurance fields cannot be derived without it |
| Quantity and tolerance | Base quantity, tolerance clause, shipped quantity | Explains a legitimate gap instead of leaving it looking like an error |
| Signatures | Both parties signed and stamped, dated | Unsigned contract fails refund verification |
QUESTIONS
Four questions on contracts
Does customs require the sales contract for every export?
For a general trade export the contract is one of the documents behind the entry, and the contract number is a mandatory field on the declaration. Where an inspection or a valuation query comes up, the contract is the first thing asked for.
For small-value shipments and samples there may be no formal contract, and the entry then depends on the invoice and the order. Ask your broker before assuming an order confirmation will do.
The buyer insists on their own contract template. Is that a problem?
No, provided the fields customs reads are present: parties, goods, quantity, price, currency, trade term, shipment window and signature. A foreign template with different section numbering is fine.
The risk is translation drift. Where the buyer's template is in another language, attach an English or Chinese version and state on the document that both are equally authentic.
How does the contract affect the tax refund?
The refund is claimed on the goods actually exported, at the price actually invoiced, by the party that filed as consignor. The contract is what proves the sale was real and the price was negotiated rather than manufactured.
During verification the tax authority compares the contract seller to the declaration consignor and the invoice issuer. Where those three differ, the refund is held pending explanation.
Two suppliers, one buyer, one contract?
Workable but messy. If two Chinese suppliers ship to one buyer under a single contract, one of them files as consignor and the other supplies it — which turns the second into a domestic sale.
Cleaner: separate contracts and separate entries per supplier, consolidated on one vessel. The buyer receives two sets of documents, which is normal for consolidated shipments.
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.
Goodhope Logistics (China) Limited — NVOCC GD20230925153335
Room 1209, Modern Building, Baoan District, Shenzhen, Guangdong 518000, China