进口清关流程及基本程序

〇. Pre-Import Customs Clearance Self-Checklist (S0)

Import customs clearance involves more steps than export customs declaration (document exchange, tax payment, cargo pickup). Conducting a self-check in advance helps avoid late declaration penalties and detention charges:

Self-Check ItemCheck Content

Status

✅ Arrival information confirmed?Vessel name/Voyage/Bill of Lading No./ETA/Container No.

✅ Within the 14-day declaration period?Late declaration incurs a late fee (0.05% per day of the duty-paid value)

✅ Documents for D/O exchange ready?Original B/L / Telex Release B/L, endorsement documents

✅ Tax funds prepared?Estimated amount of Customs Duty + VAT (+ Consumption Tax, if applicable) calculated

✅ HS Code classification confirmed?Affects tax rate, regulatory conditions, and inspection requirements

✅ Certificate of Origin obtained? (If applicable)Preferential tariff rates require a valid Certificate of Origin

✅ How many days left in the free detention period?Demurrage charges apply after the free period, increasing daily

✅ Trucking arranged?Cargo can be picked up immediately after customs release

Note: The import clearance process is generally consistent across major ports in the Pearl River Delta (Yantian/Shekou/Nansha/Chiwan/Gaolan). However, Terminal Handling Charges (THC) and free detention periods may vary slightly. It is recommended to confirm these details with the specific port in advance.


I. Import Customs Clearance Process Overview

1.1 Overall Process Flow

Import clearance involves more steps than export declaration, primarily due to the additional processes of document exchange, tax payment, and cargo pickup.

Vessel Arrival
    ↓
① Arrival Notice ──────────── Vessel Arrival Day
    ↓
② D/O Exchange ────────────── 1-2 days
    ↓
③ Customs Declaration (Electronic) ── 0.5-1 day
    ↓
④ Tax Payment ──────────────── Immediate (Electronic Payment)
    ↓
┌──────┴──────┐
│ ⑤ Customs Inspection │ ── 1-2 days (if applicable)
└──────┬──────┘
    ↓
⑥ Customs Release ──────────── Immediate
    ↓
⑦ Cargo Pickup ────────────── 1-2 days (including trucking arrangement)

1.2 Timeframe Reference

Process Step

Without Inspection

With Inspection

Arrival Notice + D/O Exchange

1-2 days

1-2 days

Declaration + Document Review

0.5-1 day

0.5-1 day

Tax Payment

Immediate

Immediate

Inspection

1-2 days

Customs Release

Immediate

Immediate

Cargo Pickup

1-2 days

1-2 days

Total Time (Arrival → Pickup)

3-5 days

5-8 days


II. Step 1: Arrival Notice

Before the cargo arrives at the port, the shipping company or freight forwarder will issue an Arrival Notice to the importer (consignee). Upon receiving this notice, the importer should initiate the customs clearance process as soon as possible.

Information included in the Arrival Notice:

  • Vessel name / Voyage, Bill of Lading number
  • Container number(s)
  • Estimated Time of Arrival (ETA)
  • Port code and specific terminal
  • Free detention period at the destination port (generally 7-14 days)
  • Date when demurrage charges begin

III. Step 2: D/O Exchange

3.1 What is D/O Exchange?

D/O (Delivery Order) Exchange is the process where the importer presents the original Bill of Lading (or Telex Release B/L) to the shipping company or its agent to obtain the Delivery Order (D/O). The D/O is the document authorizing the terminal to release the cargo.

3.2 D/O Exchange Process Flow

Present Original B/L/Telex Release → Shipping Company Agent → Settle Freight & Miscellaneous Charges → Obtain D/O → Use D/O to Pick Up Cargo from Terminal

3.3 Documents Required for D/O Exchange

DocumentDescription
Original B/L (or printed Telex Release B/L)Ocean Bill of Lading detailing shipper, consignee, and cargo information
Endorsement Documents (if applicable)Required for negotiable/to order B/Ls
Proof of PaymentFreight, THC, documentation fees settled
D/O Exchange Authorization LetterRequired if a third party is handling the exchange

3.4 Parallel Processing of D/O Exchange and Customs Declaration

In practice, D/O exchange and customs declaration can be carried out in parallel. Once cargo arrival is confirmed and B/L information is verified, the import declaration can be initiated without waiting for the D/O to be physically obtained.


IV. Step 3: Import Declaration

4.1 Declaration Time Limit

According to the Customs Law, import goods must be declared to Customs within 14 days from the date the means of transport is declared to have entered the territory.

Declaration TimeConsequence
≤ 14 daysNormal declaration
15 - 90 daysLate declaration penalty applies (0.05% of the duty-paid value per day)
> 90 daysCustoms may lawfully auction the goods

4.2 Key Points for Filling in the Import Declaration Form

While most fields are similar to export declarations, the following fields require special attention for imports:

FieldKey Points
Declaring Customs OfficeThe port customs where the goods are imported
Consignor / ConsigneeImporter's (Consignee's) Customs registration code
Unit of Consumption/UseThe entity that will actually use the imported goods
Trade/Regime CodeGeneral Trade 0110 / Processing Trade 0615 / Cross-border E-commerce 1210, etc.
Nature of Duty AssessmentGeneral Taxation (101) / Tax Reduction/Exemption (e.g., 789), etc.
Terms of DeliveryCIF is most common (used as the basis for duty-paid value)
Country of OriginThe actual country of manufacture (determines the tariff rate - very important)
Commodity CodeAccurate to 8-digit HS Code
Declared Total ValueCIF value (including freight and insurance)

4.3 Documents Required for Import Declaration

DocumentDescription
Commercial InvoiceIssued by the exporter
Packing ListDetails of cargo packaging
Sales Contract / Proforma InvoiceProof of transaction
Bill of LadingOriginal or Telex Release B/L
Certificate of Origin (if applicable)Required to claim preferential tariff rates
License / Permit (if applicable)Required for goods subject to licensing controls
Inspection Certificate (if applicable)Required for goods subject to legal inspection
Customs Declaration Authorization LetterRequired if using a customs broker

V. Step 4: Tax Payment

5.1 Taxation Process

One of the key differences between import and export processes: Exports are generally not subject to duties, while imports must be taxed.

Import taxes include the following:

Tax TypeCalculation Method

Reference Rate

Customs DutyDuty-paid Value (CIF) × Tariff Rate

0%-50% (varies by commodity and origin)

Value-Added Tax (VAT)(Duty-paid Value + Customs Duty) × VAT Rate

13% (most goods) / 9% (agricultural products, etc.)

Consumption Tax (for specific goods)Ad Valorem / Specific / Compound calculation methods

Tobacco, alcohol, cosmetics, automobiles, etc.

5.2 Tax Payment Methods

Electronic Payment (currently the most common):

  1. Customs generates electronic tax forms
  2. Pay online via the Single Window system or online banking
  3. System automatically verifies the tax payment upon successful transfer
  4. Proceed with the customs release process

Consolidated Tax Payment (Available for AEO-certified companies):

  • Goods released first, taxes paid later (monthly consolidated payment)
  • Reduces capital occupation, improves customs clearance efficiency

5.3 Utilizing Tariff Preferences

If a valid Certificate of Origin (see 3.2) can be provided, you may apply for preferential tariff rates under free trade agreements or RCEP, significantly reducing customs duty burden.

Reference: For detailed calculation methods for import duties, please refer to Section 4.4 "Tariff Calculation" in this manual.


VI. Step 5: Customs Inspection

The inspection process for imports is similar to that for exports (refer to Section 5.3 "Handling Customs Inspections").

Additional points to note for import inspections:

  • Verification of declared value (to prevent undervaluation for tax evasion)
  • Verification of origin (to prevent false claims for lower tariff rates)
  • Compliance with applicable Chinese mandatory standards (e.g., CCC certification)

VII. Step 6: Customs Release

Once tax payment is completed and inspection (if any) is passed, the customs system issues an electronic release order.

Conditions for Customs Release:

ConditionDescription
✅ Declaration approvedDocument review passed without rejection/queries
✅ Taxes paid in fullCustoms Duty + VAT paid
✅ Inspection completed (if applicable)Passed inspection or abnormalities resolved
✅ Regulatory documents submittedRequired licenses/permit information uploaded for controlled goods

After Release:

  • The terminal allows cargo pickup upon receiving the electronic release order
  • The importer (or appointed trucking company) can arrange for pickup

VIII. Step 7: Cargo Pickup

8.1 Pickup Process Flow

Present D/O + Release Order → Complete Terminal Pickup Procedures → Arrange Trucking → Terminal Container Pickup → Truck to Factory/Warehouse

8.2 Post-Pickup Matters

ItemDescription
Unloading & Empty Container ReturnReturn the empty container to the designated terminal yard after unloading (pay attention to the free detention period)
Loaded Container WeighingSome ports require weighing the loaded container at pickup
Inland TransportationArrange trucking from the terminal to the factory, including costs and logistics
Post-Clearance Customs SupervisionGoods imported under duty reduction/exemption schemes may be subject to a supervision period even after release

8.3 Important Post-Pickup Deadlines

DeadlineItemConsequences of Missing
Free Detention Period (generally 7-14 days)Return empty container within the free periodDemurrage charges apply
Free Terminal Storage Period (generally 3-5 days)Pick up cargo within the free storage periodStorage charges apply
Supervision Period for Duty-Reduced Goods (3-5 years)No unauthorized transfer during supervisionViolation requires retroactive duty payment

IX. Optimizing Import Customs Clearance Efficiency

Optimization DirectionMeasures
Advance DeclarationDeclare before arrival (up to 5 days in advance) for faster release upon arrival
Two-Step DeclarationSubmit a summary declaration for pickup, followed by a full declaration
Consolidated Tax PaymentAvailable for AEO-certified companies (goods release before tax payment)
Standardized DocumentationPrepare Invoice/Packing List/Contract/Certificate of Origin, etc., in advance
Use a Professional Customs BrokerExperienced brokers can identify potential issues early to avoid delays

X. Quick Comparison: Import Clearance vs. Export Declaration

AspectExport DeclarationImport Clearance
Core ActionsDeclaration → Release → Load onto VesselArrival → D/O Exchange → Declaration → Tax Payment → Pickup
D/O Exchange Required?❌ Not applicable✅ Mandatory
Primary TaxesGenerally no dutiesCustoms Duty + VAT (+ Consumption Tax)
Pickup OperationNot applicableArrange trucking for pickup
Time PressureComplete before vessel loading14-day duty-free period + 7-day free demurrage period
Upstream/Downstream LinkageDeclaration → Loading (Export Ocean Freight)Import Ocean Freight → Clearance (after vessel arrival)

Next Step: After import clearance is completed → Cargo transported to factory/warehouse.Preceding Step: For import ocean freight arrival details, refer to Section 23 "Import Ocean Freight Operations Guide" in the International Shipping Operations Manual.


📞 Bofeng Logistics offers import customs clearance agency services, covering Zhuhai Gaolan Port, Guangzhou Nansha Port, Shenzhen Yantian/Shekou Port (Note: Clearance at other ports requires separate confirmation). From port arrival D/O exchange to pickup and delivery, we provide a one-stop solution including customs declaration, tax payment, and trucking. We are familiar with the terminal operations at each port.Contact us at 13075678958 or email info@zhbfwl.com for a tailored solution and quotation.

Next Section: Section 5.3 "Handling Customs Inspections" — Inspection types, factors affecting inspection rates, and what to do if inspected.

Bofeng Logistics specializes in domestic/international container shipping, Hong Kong/Macau logistics services, and value-added services (trucking, customs declaration, warehousing, insurance).

Customs declaration services coverage: Zhuhai, Guangzhou, Shenzhen.

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