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 Standard Invoice 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 │
│ Signature: _______________________ │
│ Authorized by: [Name] [Title] │
└──────────────────────────────────────────────────────────────────────────────────┘
2.3 Invoice Review Checklist
| Review Item | Check Content |
|---|---|
| ✅ Consistency | Invoice information matches contract and packing list |
| ✅ Completeness | No mandatory fields left blank |
| ✅ Accuracy | HS code, price, and quantity logic are correct |
| ✅ Clarity | Product descriptions are specific, not vague |
| ✅ Signature/Stamp | Shipper's signature/stamp or electronic signature is present |
III. Packing List
The packing list supplements packaging information not covered in the invoice and serves as a key reference for customs inspection and terminal operations.
3.1 Mandatory Packing List Information
| Information Item | Description |
|---|---|
| Number and Date | Corresponds to the invoice (can use same number) |
| Shipper and Consignee | Same as on the invoice |
| Marks | Same as on physical packaging |
| Number of Packages | Total packages (cartons/bundles/pallets) |
| Type of Packaging | Carton/Wooden case/Pallet/Drum/Container, etc. |
| Gross Weight | Total weight of goods + packaging (kg) |
| Net Weight | Weight of goods alone (kg) |
| Measurement | Total volume (cubic meters, CBM) |
| Inner Packaging Details | Quantity per carton |
| Container Number (if applicable) | Ocean container number |
3.2 Packing List Template (Bilingual)
┌─────────────────────────────────────────────────────────────────────────────┐
│ PACKING LIST │
├─────────────────────────────────────────────────────────────────────────────┤
│ No.: INV-20260701-001 Date: 2026-07-01 │
├─────────────────────────────────────────────────────────────────────────────┤
│ Shipper: Bofeng Logistics Co., Ltd. │
│ Consignee: ABC Trading Inc. │
├─────────────────────────────────────────────────────────────────────────────┤
│ Marks: ABC │ Description: Electronic Controller │
│ LOS ANGELES│ Model EC-2000 │
│ C/NO.1-10 │ │
├─────────┬────────┬──────────┬───────────┬───────────┬──────────┬──────────┤
│ C/NO. │ PACKAGE│ QUANTITY │ N.WEIGHT │ G.WEIGHT │ MEAS │ │
│ (Case No.)│(Pkg) │ (Qty/Ctn)│ (Net/kg) │ (Gross/kg)│ (m³) │ │
├─────────┼────────┼──────────┼───────────┼───────────┼──────────┼──────────┤
│ 1-10 │ 10 CTNS│ 50 PCS │ 200.00 │ 220.00 │ 2.50 │ │
│ │ │ │ │ │ │ │
├─────────┴────────┴──────────┼───────────┼───────────┼──────────┼──────────┤
│ TOTAL │ 200.00 │ 220.00 │ 2.50 │ │
├─────────────────────────────┴───────────┴───────────┴──────────┴──────────┤
│ Container No.: MSCU1234567 (40GP) │
│ Seal No.: MS123456 │
│ │
│ Signature: _______________ │
└────────────────────────────────────────────────────────────────────────────┘
3.3 Common Packing List Errors
| Error | Consequence |
|---|---|
| Gross weight and net weight reversed | May be deemed as misdeclaration |
| Gross weight inconsistent with volume | Customs considers data contradictory, triggering inspection |
| Incorrect package count | Affects terminal stowage and B/L information |
| No marks on packaging | Mixed cargo cannot be distinguished; inspection becomes time-consuming |
IV. Sales Contract
4.1 Mandatory Contract Clauses
| Clause | Description |
|---|---|
| Contract Number and Date | Unique reference number for the contract |
| Party Information | Full names, addresses, and contacts of buyer and seller |
| Product Description | Specification, quality standards, technical parameters |
| Quantity Clause | Transaction quantity, allowable more or less percentage |
| Price Clause | Incoterms, currency, unit price, total amount |
| Delivery Clause | Delivery time, port of loading, port of destination |
| Payment Clause | T/T / L/C / D/P, etc. |
| Packaging Clause | Packaging method and marks |
| Insurance Clause | Who arranges insurance (differs under CIF/CFR/FOB) |
| Dispute Resolution | Governing law and arbitration clause |
4.2 Special Requirements for Customs Declaration Contract
The contract used for customs declaration (not a full commercial contract) can be simplified, but the following information cannot be omitted:
- Contract Number (must match the commercial invoice)
- Clear product name, quantity, and price
- Incoterms (FOB/CFR/CIF, etc. must be specified)
- Signatures/stamps of both parties
- Signing date
Tip: If using a framework agreement (long-term supply contract), a "Sales Confirmation" or "Proforma Invoice" can be used for individual shipments instead of a contract, but it must contain the core transaction information.
V. Customs Declaration Power of Attorney
5.1 Electronic Power of Attorney
Since 2019, Customs has been promoting electronic customs declaration powers of attorney. Enterprises can sign electronically through the "Customs Brokerage Authorization" module on the Single Window.
Advantages: - One-time signing, long-term validity - No paper stamps or mailing required - Authorization records automatically saved - Changes and termination done online
5.2 Paper Power of Attorney (Backup)
Paper power of attorney is still needed in case of system failures or special circumstances:
┌──────────────────────────────────────────────────────────────┐
│ CUSTOMS DECLARATION POWER OF ATTORNEY │
├──────────────────────────────────────────────────────────────┤
│ To: [Customs Broker Name] │
│ │
│ We hereby authorize your company to handle the following │
│ customs declaration matters on our behalf: │
│ 1. Cargo Information: ________________ │
│ 2. Declaration Method: General Trade □ Cross-border E-com. □│
│ 3. Term of Authorization: From ____ to ____ │
│ │
│ We undertake to provide truthful, lawful, and valid documents│
│ │
│ Principal (Stamp): _________________________ │
│ Date: ________________ │
└──────────────────────────────────────────────────────────────┘
VI. Golden Rules for Document Preparation
6.1 The "Three Consistency" Principle
Invoice ↔ Packing List ↔ Contract
↓ ↑ ↓
└────────┴────────┘
↓
Customs Declaration Data
- Inter-document consistency: Core data among invoice, packing list, and contract are consistent
- Document-to-goods consistency: Declared content matches actual goods (verified during customs inspection)
- Document-to-document consistency: The customs declaration form content matches the attached documents
6.2 Document Preparation Sequence
Step 1: Finalize the contract → Determine trade terms and core clauses
Step 2: Issue invoice → Generate commercial invoice based on contract
Step 3: Prepare packing list → Generate packing list based on actual packaging
Step 4: Verify consistency across the three documents
Step 5: Submit to customs broker or enter into the Single Window
6.3 Digitalization Recommendations
| Tool | Advantage | Recommendation |
|---|---|---|
| Excel Template | Flexible, low-cost | Suitable for small businesses with low document volume |
| Trade Management Software | Automated, data linking | Recommended for >50 declarations per month |
| Enterprise ERP | Integrated inventory-sales-purchasing | Suitable for large manufacturing enterprises |
| Single Window Direct Connection | One-time data entry | Suitable for self-declaring enterprises |
VII. Compliance Recommendations for Document Management
7.1 Retention Requirements
According to the Customs Law and the Accounting Law, the retention requirements for customs declaration documents are:
- Retention period: 3 years from the date of import/export release
- Retention format: Either paper or electronic (electronic versions must be printable and tamper-proof)
- Retention scope: Customs declaration forms, invoices, packing lists, contracts, licenses, powers of attorney, etc.
7.2 Recommended Document Archiving System
Enterprises are advised to establish the following archiving system: - Create a separate folder for each customs declaration - Name folder using "Declaration Number + Contract Number" - Scan all paper documents and save as PDF - Regularly back up to cloud or external storage
7.3 Handling Lost or Damaged Documents
Lost documents will affect tax rebate applications and responses to customs inquiries. In case of document loss: 1. Apply to the customs office where declared to retrieve archived declaration records as soon as possible 2. Request the counterparty to re-issue invoices or packing lists (marked "Re-issued") 3. If re-issuance is not possible, provide supplementary explanatory materials
📖 Next: 3.2 Comparison of Certificate of Origin Applications — Comparison of CO/FORM A/B/E/F/FTA Application Processes
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.
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Bofeng Logistics offers the following related services, feel free to inquire:
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