Trade Documents
Export Declaration Basics
Export declaration (customs entry) — who files, data fields, links to invoice and HS code.
Export declaration is the legal customs filing before cargo exits — ties to HS, value, and license checks.
What It Is
Export declaration (customs export entry) reports shipper, consignee, HS code, quantity, value, and regulatory status to customs before goods leave the country.
Who Declares
Licensed customs broker or exporter with rights. Under EXW buyer may arrange export — verify who holds export license in China and elsewhere.
Key Data Fields
Match commercial invoice and packing list: description, HS, net/gross weight, Incoterm, destination country, shipping marks.
Licenses and Controls
Dual-use, endangered species, medical devices — export declaration triggers license verification. Wrong HS → hold or penalty.
After Release
Customs release allows loading. Keep declaration for tax rebate (VAT refund) and audit in China export context.
Examples
Rebate
Correct export declaration HS + VAT invoice → exporter claims VAT rebate.
Hold
Declaration weight exceeds manifest — terminal blocks container until amended.
FAQ
- Declaration vs shipping bill?
- Customs declaration is regulatory; shipping instructions go to carrier — both must align.
- Amend after export?
- Post-departure corrections possible but costly — fix before release.
- FOB who declares?
- Usually seller in export country — FOB does not shift export declaration duty to buyer automatically in all jurisdictions.
- Temporary export?
- Special regime codes for exhibition returns — different declaration type.
- Electronic only?
- Most countries single window electronic filing — paper rare.
Conclusion
Sync declaration with invoice and COO. Import side see How Import Duty Is Calculated.