Detailed Explanation of General Trade Customs Clearance: Process Steps, Document Requirements, and Clearance Time Guide

1. What is General Trade?

1.1 Definition

General Trade (Customs Supervision Method Code 0110) refers to a trade method in which enterprises within China with import and export rights engage in unilateral import or unilateral export. It is the most basic and commonly used type of customs supervision method and is the main component of import and export trade statistics.

At the legal level, general trade corresponds to the supervision system for "general import and export goods" in the "Customs Law"—after goods complete declaration, inspection, tax payment, and release at the import/export stage, they are no longer subject to customs supervision (as opposed to later-stage supervision methods such as "bonded goods").

1.2 Regulatory Characteristics of General Trade

1.3 General Trade vs. Processing Trade vs. Other Trade Methods

2. Applicable Scenarios for General Trade

2.1 Export Scenarios

• Domestic manufacturers export self-produced products (clothing, electronics, machinery, etc.)
• Trading companies source domestically and export to overseas buyers
• Agricultural and sideline product exports
• Bulk commodity exports (steel, non-ferrous metals, chemicals, etc.)

2.2 Import Scenarios

• Manufacturing enterprises import raw materials, parts, and equipment
• Trading companies import finished goods for domestic sale
• Research institutions import scientific equipment
• Medical institutions import medical equipment

2.3 Outsourced OEM Export

This is one of the most common scenarios in the Pearl River Delta region. Chinese companies receive orders from overseas brands, purchase raw materials for processing/production, and export finished goods via general trade. Although raw materials are partly sourced domestically, general trade applies as long as the title transfers to the overseas buyer.

2.4 Industry Scenario Examples

3. Complete General Trade Customs Clearance Process

3.1 Flow Chart

Step 1        Step 2          Step 3               Step 4                 Step 5          Step 6          Step 7
Prepare Docs → E-Declaration → Customs Review → Inspection (~3%) / Tax → E-Release → Cargo Shipment → Case Closure
  │              │                │                   │                   │               │
  └── 1-2 days   └── 10min       └── secs-hours       └── 1-2 days        └── Instant    └── 1-3 days

3.2 Detailed Steps

Step 1: Prepare Documents

Prepare core documents (see Section 3):

Step 3: Customs Review

Customs review has automatic system and manual review levels:

System Automatic (vast majority): - System compares declared data vs pre-set rules - Green channel: no anomalies -> auto release (~30 sec) - Yellow channel: tax or simple parameter issues -> manual review - Red channel: system flags for control/inspection

Manual Review (~5-10%): - Manual review at the review center - Focus items: HS code accuracy, price reasonableness, C/O compliance, regulatory docs completeness

Step 4: Inspection / Tax Payment

Inspection (see manual 5.3 Guide to Handling Customs Inspections): - Non-intrusive (X-ray/can scan): no unboxing (~60-70%) - Physical inspection: unpack and verify (1-2 days) - Overall rate: general companies ~3-5%, AEO Advanced certified ~0.5%

Tax Payment (rarely applies to export general trade; below for import scenarios): - E-tax note generated -> pay online (single window or bank portal) - Taxes: Duty (based on HS & origin) + VAT (13% or 9%) - Releases automatically after payment

Steps 5-7: Release -> Shipment -> Closure

• Release: Customs sends e-release instruction; wharf/aircraft loads accordingly
• Shipment: Goods physically loaded and depart
• Case Closure: Customs confirms goods left, badge updates (required for tax rebates and forex manual verification)

3.3 Timeline Summary

Note: Times are typical. Actual speed depends on port congestion, goods sensitivity, and application quality. Plan at least 2 working days for exports; 3-5 working days for imports.

4. Key Documentation Requirements for General Trade Customs

4.1 Commercial Invoice Filling Checklist

4.2 HS Code Accuracy

General Trade requires HS codes precis to 8 digits (Chinese tariff subhead). Errors >> RS might cause: - Wrong section -> returned for review - Wrong license -> 3C issues / false declaration - Lose eligible tax rebate

Methods for checking correct codes: see Chapter 4 of our manual.

4.3 Price Declaration Principles

General trade requires declaration at the actual transaction price, following these principles:

• Export: FOB price (excluding international freight and insurance where deductible)
• Import: CIF price (including international freight and insurance)
• Related-party transactions: Prices between related parties must comply with the "arm's length principle"

V. Cost Components of General Trade Customs Declaration

Bofeng Logistics provides general trade customs declaration services with transparent pricing and no hidden fees. Welcome to inquire.

VI. Export Tax Rebate for General Trade

6.1 Basic Conditions

Goods exported under general trade may apply for export tax rebates if the following conditions are met:

1. The goods are within the scope of VAT and consumption tax
2. Customs declaration has been completed and goods have cleared customs
3. Foreign exchange verification has been completed with the State Administration of Foreign Exchange
4. Export tax rebate registration has been completed
5. Legal VAT special invoices for procurement have been obtained

6.2 Tax Rebate Rates

Tax rebate rates are determined by the goods' HS code and are divided into five tiers: 13%, 10%, 9%, 6%, and 0% (some products have a gap between applicable tax and rebate rates). The latest rebate rates are based on the State Taxation Administration's export tax rebate rate database.

For the complete export tax rebate process, see 3.5 Complete Export Tax Rebate Process in this manual.

VII. Key Decision Points: General Trade vs. Other Declaration Methods

7.1 When to Choose General Trade?

7.2 When Not to Recommend General Trade?

• Low value per shipment with large volume (e.g., cross-border e-commerce → recommend 9610 aggregated declaration)
• Non-commercial samples/small items (→ Express clearance KJ3 is more convenient)
• Goods purely for personal use (→ Personal items declaration channel)

VIII. Frequently Asked Questions

Q: How to fill in the "Trade Country" and "Destination Country" on a general trade customs declaration form? A: Trade country is the country that signed the contract and engaged in trade; destination country is the country where the goods ultimately arrive.

Q: How long after export declaration can I receive the customs declaration form? A: Electronic data is instantly visible; paper customs declaration forms can generally be obtained 5-7 working days after clearance. Electronic declaration forms have largely replaced paper versions and can be downloaded from the Single Window.

Q: Are there differences in general trade document review standards across different customs ports? A: There are some differences. Some ports have varying requirements for the level of detail in product descriptions. It is advisable to confirm in advance.

Q: Can tariff reductions be applied for on general trade imports? A: Some products may qualify for provisional tariff rates, and certain specific uses (such as scientific research or technical upgrading) may qualify for duty exemptions. See 4.4 Tariff Calculation for details.

Bofeng Logistics provides one-stop general trade customs declaration services, covering major ports in Zhuhai, Guangzhou, and Shenzhen. From document preparation to customs clearance and release, a dedicated specialist follows up throughout the process to ensure accurate declaration and efficient clearance.

📞 Welcome to call 13075678958 or email info@zhbfwl.com for quotes and time estimates.

📖 Next: 2.3 Four Models of Cross-Border E-Commerce Customs Declaration — Detailed explanation of 9610/9710/9810/1210 and latest policies

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

Customs brokerage service areas: Zhuhai, Guangzhou, Shenzhen.