中国の輸出通関申告には、一致する書類、正しいHSコード分類、CIQ検査証明書、適切なVAT還付申請が必要です。このガイドでは、申告プロセス全体、一般的な保留理由、商品検査要件について説明します。
The Export Customs Declaration Process
Every shipment leaving China must go through export customs declaration, also known as customs clearance for export. This process is mandatory regardless of the shipping method, whether ocean, air, rail, or truck. The declaration is filed electronically through China Customs' single window system by your freight forwarder or a licensed customs broker. The declaration includes the exporter's information, consignee details, HS code, commodity description, quantity, value, country of destination, and the relevant trade documents.cuments.
The key document is the Customs Declaration Form for Export Goods, which must match the commercial invoice, packing list, and sales contract exactly. Any discrepancy in product description, quantity, or value between the declaration and the commercial documents can trigger a customs hold and delay the shipment by 2 to 5 days while corrections are filed.
Required Documents for Export Declaration
The standard document set for China export customs declaration includes the commercial invoice showing the transaction value and trade terms, the packing list with gross weight, net weight, and package dimensions, the sales contract or purchase order, and the Bill of Lading or airway bill draft. For certain restricted commodities, additional licenses or certificates are required, such as an export license from the Ministry of Commerce for goods subject to export quotas.
For products requiring inspection and quarantine, the Inspection and Quarantine Certificate (also known as the CIQ certificate) must be obtained before the customs declaration is filed. This applies to food products, cosmetics, medical devices, and certain chemical products. Your forwarder should verify whether your product requires CIQ inspection at the booking stage, not after the cargo arrives at the port.
HS Code Classification for Export
The HS code determines the export duty rate, whether an export license is required, and whether the product qualifies for export VAT refund. China uses a 10-digit HS code for customs declarations. Getting the HS code wrong can result in denied VAT refund, export license violations, or customs penalties.
For example, LED lighting fixtures classify under 9405.41, while LED chips and diodes classify under 8541.41. The export VAT refund rate for finished LED fixtures may be 13%, while the rate for LED components may be 9% or different. Your forwarder should confirm the correct 10-digit HS code with the exporter and verify the applicable VAT refund rate before filing the declaration.
Export VAT Refund Process
The export VAT refund is a significant financial benefit for Chinese exporters. When a manufacturer purchases raw materials and pays input VAT (typically 13%), the export of the finished product qualifies for a refund of that input VAT. The refund rate varies by product category: high-tech and encouraged industries may receive a full 13% refund, while resource-intensive or restricted products may receive a reduced rate or no refund.
The refund process involves filing the customs declaration, submitting the foreign exchange receipt proof (confirming that payment was received from the overseas buyer), and filing the VAT refund application with the local tax authority. The processing time is typically 30 to 60 days. Your forwarder's role is to ensure the customs declaration is filed correctly, because errors in the declaration are the most common cause of refund denial.ial.
Common Reasons for Customs Holds
The most frequent cause of export customs holds is a mismatch between the declared value and the actual transaction value. China Customs cross-references export declarations with foreign exchange receipts. If the declared export value is USD 50,000 but the actual received payment is USD 55,000, customs may flag the discrepancy for investigation.
Other common issues include incomplete commodity descriptions, incorrect HS code classification, missing export licenses for restricted goods, and discrepancies between the packing list weight and the actual cargo weight. Your forwarder should conduct a pre-declaration review of all documents to catch these issues before the formal declaration is filed.
Commodity Inspection and Quarantine
Certain products require pre-export inspection by China Customs (formerly CIQ). This includes wooden products requiring fumigation certification (ISPM 15), food and agricultural products requiring health certificates, and dangerous goods requiring dangerous goods declaration and packaging inspection. The fumigation certificate for wooden packaging must be issued by an approved treatment provider and must accompany the shipment to the destination country, where it may be checked by the importing customs authority.
For products with brand names or trademarks, a trademark authorization letter may be required to prove that the exporter has the right to ship branded goods. This is particularly relevant for OEM manufacturers shipping products under a foreign brand. Your forwarder should collect all necessary certificates and licenses before the cargo is delivered to the port or airport, because missing documents at the port can result in storage charges and missed sailing or flight schedules.