Expert Interpretation in August 2019

Standardized Declaration Contents of “Declaration Elements”

“Declaration elements” standard declaration and the use of barcode for commodity complement each other. According to Article 24 of the Customs Law and Article 7 of the Administrative Provisions on Customs Declaration of Import and Export Goods, the consignee or consignor of import and export or the enterprise entrusted with customs declaration shall truthfully declare to the customs in accordance with the law and shall bear corresponding legal responsibilities for the authenticity, accuracy, completeness and standardization of the declaration contents

Firstly, these contents would be related to the accuracy of collection and management elements such as classification, price and origin of country. Secondly, they would be related to tax risks. Finally, they may be related to enterprise compliance awareness and tax compliance.

Declaration Elements:

Classification and Validation Factors

1.Trade name, ingredient content

2.Physical form, technical index

3.Processing technology, product structure

4.Function, working principle

Price Approval Factors

1.Brand

2.Grade

3.Manufacturer

4.Date of Contract

Trade Control Factors

1.Ingredients (such as precursor chemicals in dual-use items)

2.Usage (e.g. non-agricultural pesticide registration certificate)

3.Technical Index (e.g. electrical index in ITA application certificate)

Tax Rate Applicable Factors

1.Anti-dumping duty (e.g. model)

2.Provisional tax rate (e.g. specific name)

Other Validation Factors

For example: GTIN, CAS, cargo characteristics, color, packaging types, etc


Post time: Dec-19-2019