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Export declaration is the legal step of reporting a shipment to Chinese customs and obtaining release before the goods leave the country. Nothing may be loaded onto a vessel, aircraft, or truck without it, and the declaration record is also the basis for any export tax rebate.
Before goods leave China, the shipper or its agent declares the description, quantity, value, trade mode, and transport details to customs, which reviews them and decides whether to release. Loading without release is not permitted.
China's Customs Law is the legal basis. It provides that export goods must generally be declared at least 24 hours before loading, unless customs specifically permits otherwise. That timing rule is why declaration cannot be treated as a last-minute formality on the morning of the sailing.
The two terms are often used interchangeably, but they point in opposite directions. Declaration is the export-side filing with Chinese customs that permits the goods to leave. Clearance is the import-side filing with the destination customs that permits the goods to enter.
| Declaration (export side) | Clearance (import side) | |
|---|---|---|
| Filed with | Chinese customs | Destination customs |
| Purpose | Legal export and tax rebate | Legal import and duty payment |
| Core documents | Declaration form, power of attorney, invoice, packing list, contract | Invoice, packing list, bill of lading, certificate of origin, import permits |
| Filed by | Shipper or its customs broker | Importer or its customs broker |
| Timing | Before loading | After the cargo arrives |
The supervision code, sometimes called the trade mode, is a mandatory field on the export declaration. It determines the documentation required, whether a licence applies, and how the tax rebate is treated. Filing the wrong code causes rejection or puts the rebate at risk.
| Code | Name | Used for |
|---|---|---|
| 0110 | General trade | Ordinary export trade with normal foreign exchange collection and rebate |
| 9610 | Cross-border e-commerce retail export | Retail and small-parcel e-commerce exports, released against a manifest |
| 9710 | Cross-border e-commerce B2B direct export | Business-to-business e-commerce exports |
| 9810 | Cross-border e-commerce overseas warehouse | Export to an overseas warehouse for later sale |
| 0130 | Barter trade | Goods exchanged for goods |
| Processing trade codes | Import processing and contract processing | Processing trade exports, requiring a manual or account book |
| Other free-of-charge codes | Samples, advertising material, aid goods | Non-commercial exports |
Declaration elements are the product details customs requires alongside the HS code. Different codes need different element lists, and missing or inaccurate elements cause the entry to be rejected.
| Element | Examples | Why it matters |
|---|---|---|
| Product name | Chinese name with specification and model | Must be specific, not a generic category |
| Material and composition | Stainless steel, cotton blend, lithium battery | Determines classification and regulatory conditions |
| Use | Household, industrial, automotive part | Affects classification |
| Brand and model | Required where a brand appears on the goods | Touches brand registration and infringement risk |
| Manufacturing method | Woven, injection moulded, cold rolled | Affects classification |
| Packaging and specification | Units per carton, unit weight | Must match the packing list |
China has moved to paperless customs processing. Companies file electronically through the Single Window, attach supporting documents as electronic files, and receive the release message electronically at the terminal.
The export tax rebate is calculated from the electronic export declaration record. When a company applies, the tax authority compares its claim against the customs data, and any mismatch in description, quantity, value, export date, or operating entity will hold it up.
| Problem | How it appears | Consequence |
|---|---|---|
| False description | Restricted or controlled goods declared as general cargo | Hold, fine, formal case |
| Wrong quantity or weight | Declared figures clearly different from the goods | Rejected entry, higher examination rate |
| Wrong value | Value overstated or understated | Rebate affected; may be treated as a violation |
| Wrong supervision code | Trade mode does not match reality | Rejected entry; possible rebate fraud investigation |
| Classification error | Incorrect HS code | Back duty, amended declaration, rebate affected |
| Undeclared goods in the container | Contents differ from the declaration | Whole consignment held; company credit rating downgraded |
The legal procedure in which the shipper or its agent reports the description, quantity, value, trade mode, and transport details of outbound goods to Chinese customs and obtains release. Goods cannot be loaded without it, and the record underlies the export tax rebate.
Declaration is filed with Chinese customs on the export side and permits the goods to leave, and it feeds the tax rebate. Clearance is filed with the destination customs on the import side, permits entry, and settles duty. The directions, authorities, and document sets differ.
China's Customs Law provides that export goods must generally be declared at least 24 hours before loading, unless customs specifically permits otherwise. In practice you also have to meet the carrier's documentation and cargo cut-offs, so documents are prepared days ahead.
0110 general trade is the most common. Cross-border e-commerce uses 9610 for retail, 9710 for B2B direct, and 9810 for overseas warehouse shipments. Processing trade has its own codes. The code must reflect the real nature of the transaction.
The product details customs requires alongside the HS code, typically product name, material and composition, use, brand and model, manufacturing method, and packaging specification. Missing or inaccurate elements cause the entry to be rejected.
A three-party paperless agreement between the company, the broker, and customs, plus electronic authorisation confirmed in the Single Window. Supporting documents are uploaded electronically and the release message goes straight to the terminal.
The rebate is built on the electronic declaration record, and the tax authority compares its claim against the customs data. Mismatches in operating entity, quantity, value, or export date hold up or reduce the rebate, so accuracy on the declaration form matters directly.
Usually because the release message has not reached the terminal yet. Release and the terminal receiving the message are separate events, so check that the terminal has the message rather than just looking at the declaration status.
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