(Issued by GAC Decree No. 277 on March 27, 2025; Effective on May 1, 2025)

Key Highlights of the Revised Administrative Provisions on Declaration

1. Declarations shall be made by means of electronic data declarations; paper declarations may be adopted with prior approval from the customs in special cases. Electronic data declarations and paper declarations shall have equal legal effect.

2. The time window for advance declaration of export goods has been extended from 3 days to 7 days before the goods arrive at the customs supervision area, with a new prerequisite of “obtaining bill of lading or manifest data” to allow enterprises more time for production and transportation arrangements, helping to improve customs clearance efficiency and enhance enterprise sense of gain.

3. Where the name, specifications, model, quantity and other details of the import and export goods have been confirmed and the bill of lading/waybill or manifest data have been obtained in accordance with customs regulations, the consignee/consignor of the import and export goods and the entrusted customs declaration enterprise may complete the advance declaration formalities with the customs after the goods have departed (for imports) or 7 days before the goods arrive at the customs supervision area (for exports). New provisions have been added to accommodate the “Two - step Declaration” reform, enabling enterprises to submit declaration information in phases to meet the demand for rapid customs clearance.

4. Enterprises shall first submit an “abridged declaration” after the goods have departed to facilitate customs risk assessment and supervision in advance, reduce the risk of cargo detention and improve customs clearance efficiency. After completing the abridged declaration, enterprises do not need to wait for the completion of relevant customs formalities. They may proceed with the “full declaration” once the status of the “abridged declaration” is shown as “completed” on the International Trade Single Window中华人民共和国海关总署政策法规司.

5. When declaring to the customs, the consignee/consignor of the import and export goods and the entrusted customs declaration enterprise shall submit the following supporting documents in accordance with the law, unless exempted as prescribed:(1) Contract;(2) Commercial invoice;(3) Packing list;(4) Manifest;(5) Bill of lading/waybill;(6) Authorized power of attorney for customs declaration;(7) Import and export licenses and certificates;(8) Other documents related to the import and export goods as required by laws, administrative regulations and the General Administration of Customs.For import and export goods subject to inspection and quarantine in accordance with the law, relevant documents shall also be submitted as required.

6. The Administrative Provisions on Declaration have optimized the requirements and procedures for amendment or cancellation of declarations under different scenarios to closely align with actual business needs.It should be noted that if the customs finds that a declaration needs to be amended or cancelled and the enterprise fails to raise an objection within 5 working days after receiving the customs notice, the customs may directly amend or cancel the declaration. If the enterprise fails to submit electronic data or paper documents within the specified time limit as required by the customs, or the declared export goods fail to arrive at the customs supervision area within the specified time limit after declaration, the customs may directly cancel the corresponding declaration. Enterprises should pay close attention to customs requirements for amendment, cancellation and supplementary submission of documents to avoid delays affecting customs clearance efficiency.

Note: Part of the content is compiled from Customs 12360.