I. Overview of Core Customs Declaration Documents
1.1 The Three Basic Documents
Whether for general trade or cross-border e-commerce, the following three documents form the "iron triangle" of customs declaration:
┌────────────────────┐
│ ① Commercial Invoice │ ← Proves "value of goods"
├────────────────────┤
│ ② Packing List │ ← Proves "quantity of goods"
├────────────────────┤
│ ③ Sales Contract │ ← Proves "authenticity of transaction"
└────────────────────┘
1.2 Other Potentially Required Documents
| Document Type | Applicable Scenario |
|---|---|
| Customs Declaration Power of Attorney | When entrusting a customs broker for declaration |
| Certificate of Origin | When the buyer requests tariff preferences or a Letter of Credit requires it |
| Import/Export License | For specific controlled goods |
| CCC Certificate | For goods within the scope of mandatory product certification |
| Inspection and Quarantine Certificate | For goods subject to statutory inspection |
| Processing Trade Manual | For import/export under processing trade |
The special documents above are detailed in other chapters; this article focuses on the three basic documents.
II. Commercial Invoice
The commercial invoice is the core document for customs declaration and the direct basis for customs to review the name, quantity, and price of goods.
2.1 Essential Invoice Information (Detailed Item-by-Item Explanation)
| Information Item | Filling Rules | Common Error | Consequences of Error |
|---|---|---|---|
| Invoice Number | Unique number, suggested format "INV+YearMonth+Serial" (e.g., INV202607001). No skipping or repeating numbers. | Reusing a number | Customs system may treat it as a duplicate declaration |
| Invoice Date | Should be after the contract signing date and before the shipment date. Difference from the shipment date should not exceed 15 days. | Significantly earlier or later than the shipment date | Value may be questioned during document review |
| Shipper | Must exactly match the company name registered with customs (including "Co., Ltd." etc.). | Using an abbreviation or a name differing by one character from the registered name | Customs entry may be rejected, affecting shipment |
| Consignee | Must be consistent with the consignee on the Bill of Lading. If there is an intermediary, note "on behalf of XXX" in the remarks. | Inconsistency with the Bill of Lading | Document discrepancy during foreign customs clearance |
| Trade Term | Fill in the INCOTERMS 2020 version term, e.g., CIF Los Angeles, not just CIF. | Only writing the term abbreviation without the location | Dutiable value cannot be calculated |
| Currency | Must indicate the currency symbol (USD/CNY/EUR), do not use only "$". | No currency or writing "¥" without distinguishing Renminbi/Japanese Yen | Significant deviation in amount |
| Marks | List exactly as per the marks on the physical packaging. Write "N/M" if no marks. | Not filling or inconsistency with physical packaging | Cannot match goods during inspection |
| Description of Goods | Standard format: Use + Material + Product Name + Specification/Model. E.g., "Household stainless steel kitchenware set, 16pcs/set, Model KS-2025" instead of "Kitchenware". | Vague description (e.g., "Accessories," "Parts," "Miscellaneous") | Classification error + Rejection + Inspection |
| HS Code | Accurate to 8 digits, fill in the commodity code from the Import and Export Tariff. | Missing digits/wrong digits/mismatch with description | Classification error leading to incorrect tariff and tax refund rates |
| Quantity and Unit | Indicate both the transactional unit of measure (e.g., PCS) and the legal unit of measure (e.g., kg). Both are mandatory. | Only writing one unit or confusing the two types of units | Customs entry rejected due to "missing unit of measure" |
| Unit Price | Calculated based on the price composition corresponding to the trade term. The same commodity on the same invoice must not have multiple different unit prices. | Multiple unit prices for the same commodity without listing them separately by line | Price logic contradiction triggers a review flag |
| Total Amount | Calculate line by line and sum up. Total = Σ (Unit Price × Quantity). Write the total amount in capital letters. | Total ≠ Sum of individual line items | Review fails, requiring document amendment |
| Country of Origin | The actual country of production of the goods, not the port of departure or transshipment country. | Filling in the transit location instead of the country of origin | Affects determination of import tariff rates in the destination country |
2.2 Invoice Standard Template (Bilingual)
┌─────────────────────────────────────────────────────────┐
│ COMMERCIAL INVOICE │
├─────────────────────────────────────────────────────────┤
│ Invoice No.: INV-20260701-001 Date: 2026-07-01 │
├─────────────────────────────────────────────────────────┤
│ Shipper: │
│ Bofeng Logistics Co., Ltd. │
│ Address: No.XX, XX Road, Zhuhai, Guangdong, China │
│ Tel: +86-XXX-XXXXXXXX │
├─────────────────────────────────────────────────────────┤
│ Consignee: │
│ ABC Trading Inc. │
│ Address: 123 Main Street, Los Angeles, CA 90001, USA │
│ Tel: +1-XXX-XXX-XXXX │
├─────────────────────────────────────────────────────────┤
│ Transport Details: │
│ Port of Loading: Zhuhai, China │
│ Port of Discharge: Los Angeles, USA │
│ Vessel/Voyage: MSC LARA / 261A │
│ Terms of Delivery: CIF Los Angeles │
├─────────────────────────────────────────────────────────┤
│ Marks & Nos. │ Description of Goods │ HS Code │ Qty │ Unit Price │ Amount │
├──────────────┼───────────────────────┼──────────┼──────┼────────────┼────────┤
│ ABC │ Electronic Controller │ 8537.10 │ 500 │ USD 20.00 │ 10,000 │
│ LOS ANGELES │ Model: EC-2000 │ .9000 │ PCS │ │ .00 │
│ C/NO.1-10 │ Power: 220V/50Hz │ │ │ │ │
├──────────────┴───────────────────────┴──────────┴──────┴────────────┼────────┤
│ TOTAL: │10,000.00│
├─────────────────────────────────────────────────────────────────────┴────────┤
│ Amount in Words: SAY US DOLLARS TEN THOUSAND ONLY │
├──────────────────────────────────────────────────────────────────────────────┤
│ Country of Origin: China │
│ Related Logistics Services
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