1 Background and Objectives
China's import and export scale continues to expand, and new types of foreign trade are emerging. With the evolving situation and new tasks in safeguarding the national borders and promoting development, there are higher demands on the Customs to enhance its regulatory and service capabilities, improve customs clearance efficiency, reduce costs for enterprises, and better support high-quality development and high-level opening-up. The Customs coordinates safety and convenience, rights and responsibilities, continuity and development, standardization and innovation, and is committed to minimizing regulatory risks and inconveniences caused to businesses. It is reforming and optimizing the "two-step declaration" import clearance model.
2 Main Reform and Optimization Content
(I) Integratedeclaration model
1. Integrate goods declaration model. Integrate the existing import goods "single declaration, step-by-step handling" and "two-step declaration" interfaces into the China International Trade "Single Window" (hereinafter referred to as "Single Window"). Enterprises can fill out the customs declaration form in the "Single Window" based on the actual situation of imported goods. The system will suggest the declaration modes available for the enterprise to choose from based on the information provided. Enterprises can independently choose the appropriate customs clearance model for goods declaration. If the declaration requirements are not met, the system will notify the enterprise of the declaration items that need to be supplemented or adjusted.
For enterprises choosing the "two-step declaration" customs clearance model, eligible imported goods can be lifted after summary declaration; enterprises must complete the full declaration within fourteen days from the date of declaration of the inbound transport means. If the declaration is made beyond the specified time limit, the Customs will impose a late declaration fee in accordance with the law.
(II) Optimize "Summary Declaration"
2. Cancel the enterprise selection of the "three-related". The summary declaration does not require selecting "tax-related,""certificate-related," or "inspection-related." Retain the requirement to fill in the "Regulatory Certificate Number" when it involves regulatory document requirements, and keep the "Product Qualification (Product License/Approval/Record)", "Regulatory Category Name (13 digits)", "Goods Attribute", "Purpose" and other "Product Information" columns, which are required to be filled in when the goods involve inspection and quarantine.
3. Adjust the summary declaration items. For the summary declaration of enterprise, in addition to the existing required items, three new items are added for declaration: "Specification Model,""Currency Type," and "Transaction Method." The "Product Code" declaration will be increased from 6 digits to 10 digits. The "Quantity and Unit" must include declarations for "Transaction Quantity,""Legal First Quantity,""Legal Second Quantity," and their respective measurement units.
Under the "two-step declaration" model, set the minimum declaration items for specific goods during the summary declaration stage. For example, during the summary declaration stage of imported food, in addition to the required items, businesses also need to declare "departure date,""production date" (limited to imported food), and "product shelf life" (limited to infant formula milk powder) to customs. The minimum declaration items are subject to dynamic adjustments based on customs supervision requirements, and an external announcement will be made in advance before each adjustment.
4. Implement tax guarantees and deductions. To reduce tax risk, enterprises importing taxable goods must file a tax guarantee with the local customs office before declaring the goods for import. The Customs calculates and deducts the guarantee amount based on the enterprise's summary declaration items. Once the enterprise settles the taxes, the tax guarantee amount is automatically restored. The guarantee amount can be used on a revolving basis within the validity period.
5. Support uploading attached documents. During the summary declaration stage, enterprises can upload accompanying documents such as inspection and quarantine certificates, contracts, invoices, etc., through the "Single Window" based on actual trade needs. During customs clearance, enterprises can also supplement or re-submit attached documents in accordance with customs supervision requirements.
(III) Strengthen services for enterprises
6. Publish the negative list for "two-step declaration." The negative list includes goods subject to restrictive measures such as bans, tariff quota management, trade remedy measures, suspension of tariff concession obligations with additional tariffs, and goods subject to additional tariffs for retaliatory purposes. It also includes special import items, plant and animal products, food imports from specific countries or regions, imported hazardous chemicals, and other goods that cannot currently implement the "two-step declaration" process. The negative list is published to the public through the "Single Window" and other means, and it is dynamically adjusted. Enterprises can inquire through the "Single Window".
7. Adjust the deadline for complete declaration. After completing the summary declaration, enterprises do not need to wait for the relevant customs procedures to be completed and can proceed with the complete declaration through the "Single Window". Three days before the deadline for complete declaration, the "Single Window" will remind enterprises to make a complete declaration in a timely manner. If a late declaration fee is incurred due to special reasons for not completing the full declaration within the specified time frame, the enterprise may apply to Customs for a reduction or exemption of the late declaration fee.
3 Pilot Arrangement
8. Pilot time and scope. The pilot program will begin on May 6, 2025, and will be simultaneously carried out at 11 business sites across 9 directly affiliated customs nationwide. The specific list of pilot customs can be found in the "Announcement."
9. Scope of pilot enterprises and declaration method. The pilot program applies to enterprises whose domestic consignees have a credit rating of non-dishonest enterprises. Eligible enterprises can make declarations to the pilot customs. During the pilot period, if an enterprise chooses to handle customs clearance business in the pilot customs area, it should select the optimized clearance model in the "Single Window." In case of special situations, the enterprise may handle related business through the original clearance model based on actual circumstances. For customs clearance business conducted in non-pilot customs, the original clearance model still applies.
(Produced by: Department of General Operation)
Disclaimer：The above content is translated from Chinese version of GACC. The GACC version shall prevail.