Customs Declaration Form Completion Standards and Common Errors (Declaration Elements + HS Classification)

1. Why Customs Declaration Forms Always Go Wrong on “Details”

A customs declaration form is the statutory document for declaring import and export goods to Customs, and it is also the source of basic data for Customs document review, taxation, inspection, and statistics. The General Administration of Customs’ “Specifications for Completing Customs Declaration Forms for Import and Export Goods of the People's Republic of China” sets clear specifications for how each field is to be filled. In practice, however, what actually leads to rejected declarations, amendments, and higher inspection rates is often not complex business, but a few recurring “details”: incomplete declaration elements, a mismatch between the transaction terms and the freight/insurance fields, the use of full-width punctuation, and failure to split a shipment covered by multiple bills of lading into separate declarations.

This article organizes the field structure of customs declaration forms, how to write declaration elements, HS classification principles, key points for filling in price fields, and handling of rejected declarations and amendments into a checklist for cross-checking. It is suitable for foreign trade salespeople, documentation clerks, and cargo owners who are new to export customs declaration. For the customs regulations mentioned in this article, please refer to the latest announcements of the General Administration of Customs and notices from local customs.

II. Core Fields and Filling Order of the Customs Declaration Form

The fields of a customs declaration form can logically be divided into nine major modules. When completing it, it is recommended to proceed in the order of “parties first, then goods, then price, and finally confirmation” to avoid repeatedly searching through materials.

“Uniqueness” is the rule most easily violated on a customs declaration form: one customs declaration form can correspond to only one filing number, one supervision mode, one nature of duty collection/exemption, one license number, and one bill of lading/air waybill number. If one consignment corresponds to multiple bills of lading, separate declarations must be filed; this is one of the frequent situations that lead to on-site rejection.

III. Declaration Element Standards: Product Name / Material / Use / Composition

The Commodity Name and Specification/Model column is not as simple as "writing a name." Customs requires the declared content to be detailed enough to satisfy classification, valuation, and regulatory needs. For specific criteria, refer to the Customs Import and Export Commodity Tax-Related Standardized Declaration Catalogue—each tariff code corresponds to a set of mandatory declaration elements, usually covering product name, material, use, composition, specifications, brand, and model.

The following are error types that repeatedly occur in standardized declaration:

One practical tip: Wherever vague expressions such as "other" or "etc." appear in declaration elements, they will almost always be required to be supplemented or clarified during document review. Rather than waiting for a returned declaration, it is better to fully specify ingredient proportions, intended use, and specification units at the document preparation stage.

IV. HS Classification Principles and Common Classification Errors

The commodity code (HS code) must be reported on the customs declaration as 10 digits—the first 8 digits come from the Import and Export Tariff of the People's Republic of China, and the last 2 digits are the customs additional code. Together, they determine the applicable tax rate and regulatory conditions.

Classification follows the six General Rules for the Interpretation of the Harmonized Commodity Description and Coding System. In practice, the order of determination can be summarized as follows:

1. Check chapter notes and section notes: first confirm whether the chapter and section notes explicitly exclude or include the goods; notes take precedence over headings
2. Check the heading text: match the heading description according to the product's actual characteristics, not by use or customary name
3. Apply the General Rules in order: Rule 1 (heading texts and notes) → Rule 2 (incomplete goods, mixtures) → Rule 3 (when goods appear classifiable under multiple headings, use, in turn, specific description, essential character, and the heading occurring last in numerical order) → Rule 4 (most akin) → Rule 5 (packing containers) → Rule 6 (comparison at the subheading level)

Common errors in classification are concentrated in three areas:

• Classifying by customary name: The same product can have very different colloquial names across industries, but customs only recognizes tariff provisions and notes. Classification should be based on objective characteristics such as the product's material, function, and processing method.
• Ignoring the match between declaration elements and codes: Even if the code is selected correctly, if the declaration elements are written under a different criterion, the system's logic validation will still not pass.
• Reporting based on experience when uncertain: For goods whose classification is in doubt, one can use the customs advance ruling procedure, apply to customs before the goods are imported or exported, and obtain a legally effective classification conclusion, locking in the code at the source and avoiding later declaration amendments or even supplementary taxes.

For more on the code structure and the three-step classification method, see Introduction to the HS Code System: Code Structure, Chapter and Section Classification, and General Rules of Classification and How to Determine an HS Code: Three-Step Classification Method, Practical Lookup, and Resolution of Classification Disputes; to quickly locate commonly used codes by product category, consult this site's HS Code Lookup and Customs Declaration Code Classification Guide.

V. Key Points for Completing the Currency / Exchange Rate / Terms of Trade Columns

The price columns are the area with the densest logical validation on the customs declaration form. The three columns are interlinked; changing one often requires changing the other two as well.

(1) Terms of Trade: Complete according to the Customs Code Table of Terms of Trade. Common codes are:

When the actual transaction terms have no corresponding entry in the code table (for example, DDP), usually complete as CIF and indicate the actual transaction price terms in the remarks column.

(2) Freight and Insurance Columns: The completion format is the three-part "Currency Code / Amount / Marker". In the marker position, "1" indicates a rate, "2" indicates a unit price per ton, and "3" indicates a total price. For example, entering 502 in the currency position (US dollar) and 3 in the marker position declares the charge in total-price form.

The three columns must match one another; this is a frequent cause of rejected declarations:

• If the terms of trade are FOB (code 3) → leave the freight and insurance columns blank
• If the terms of trade are C&F / CFR (code 2) → complete the freight column; leave the insurance column blank
• If the terms of trade are CIF (code 1) → both the freight and insurance columns must be completed
• Goods with no actual entry into or exit from the territory → for imports, complete as CIF; for exports, complete as FOB

(3) Currency and Exchange Rate: The currency must be filled in using the three-digit code prescribed by Customs. Common examples include 142 RMB, 502 USD, 300 EUR, 116 JPY, and 110 HKD—note that Customs codes and the numeric codes of the national standard GB/T 12406 are not interchangeable; when preparing documents, the Customs Code Table of Currencies shall prevail. The assessment exchange rate applicable to Customs taxation is published monthly by Customs, usually using the exchange rate level of the third Wednesday of the previous month. The specific rate shall be subject to the conversion result in the Customs system at the time of declaration.

VI. Handling Scenarios for Declaration Return and Amendment/Cancellation

A returned declaration means the declaration data failed the customs system's logical validation or was returned during document review, and the goods cannot proceed to the next process. Common reasons include:

Amendment/cancellation means that after a customs declaration form has been submitted (or even released), it needs to be modified or cancelled due to declaration errors or changes in actual business. According to the Measures of the People's Republic of China for the Administration of the Modification and Cancellation of Customs Declaration Forms for Import and Export Goods (GACC Order No. 220), modification or cancellation of a customs declaration form must meet the prescribed circumstances; the declarant shall submit an application to customs, explain the reasons, and provide supporting materials, and it may be processed only after customs review and approval.

Several practices to reduce the probability of amendment/cancellation:

• Complete a self-check before release of export goods: Compare the customs declaration documents item by item against the contract, invoice, packing list, and bill of lading, especially the four items of product name, quantity, amount, and currency
• Split declarations in advance for one shipment with multiple bills of lading: When booking space, plan the declaration units according to bill of lading numbers to avoid discovering this only at the declaration stage
• Obtain an advance ruling first when classification is in doubt: Move the uncertainty to before the goods are imported or exported, rather than waiting until after declaration to be challenged
• Synchronize document changes in a timely manner: Once the invoice amount or transaction terms are adjusted, the customs declaration data must be updated accordingly to avoid subsequent verification triggered by document discrepancies

VII. Implementation of Bofeng Logistics Customs Declaration Services

Bofeng Logistics has deep roots in Pearl River Delta ports and provides foreign trade enterprises with export customs declaration, document preparation, and classification support, connecting its ocean freight, air freight, and China-Hong Kong logistics business lines:

• Customs Declaration Form Preparation and Review: Check declaration elements by HS code one by one according to the standardized declaration catalog to reduce the likelihood of returned or amended declarations
• HS Classification Support: Provide classification recommendations based on product material, use, and process characteristics, and assist with advance ruling procedures for goods with classification uncertainties
• Supporting Documentation Services: Organize and verify customs declaration documents such as invoices, packing lists, contracts, and certificates of origin
• Port Customs Clearance Coordination: Coordinate with customs brokers at ports such as Shenzhen, Guangzhou, and Nansha, and support inspection, release, and customs finalization procedures

To learn about declaration element requirements for specific goods or customs declaration process coordination, please contact us through the inquiry form at the bottom of the page. For a complete knowledge framework on customs declaration services, see Complete Guide to Customs Declaration and Clearance; for document preparation details, refer to Guide to Preparing Core Customs Declaration Documents: Detailed Explanation of Invoice, Packing List, and Contract Templates.

8. FAQ

1. How many digits should be entered for the commodity code on the customs declaration form? Enter 10 digits. The first 8 digits come from the Customs Import and Export Tariff of the People's Republic of China, and the last 2 digits are the customs additional code; together they determine the applicable tariff rate and regulatory conditions.

2. In the declaration elements, must the "composition content" be stated to 100%? Yes. Standardized declaration requires the total of all components to reach 100%; listing only some components (e.g., "contains silicon dioxide" without stating the proportion) is a common reason for a returned declaration.

3. If the transaction method is FOB, should the freight and insurance fields be filled in? No, leave both fields blank. When the transaction method is C&F/CFR, fill in the freight field and leave the insurance field blank; when the transaction method is CIF, both fields must be filled in. The three fields must match one another.

4. The actual transaction terms are DDP. How should the customs declaration form be filled in? The Customs "Transaction Method Code Table" does not include a DDP option, so it is usually declared as CIF, and the actual transaction price terms are noted in the remarks column.

5. If one shipment has multiple bills of lading, can they be entered on one customs declaration form? No. One customs declaration form can correspond to only one bill of lading number. If one shipment corresponds to multiple bills of lading, separate forms must be used.

6. Can a mistake on the customs declaration form be corrected? Yes, but it must meet the circumstances stipulated in the Measures of the General Administration of Customs for the Administration of Modification and Revocation of Customs Declarations for Import and Export Goods (GACC Order No. 220). The declarant shall submit an application, explain the reasons, and provide supporting materials, and the matter shall be handled after review and approval by Customs. The key to reducing the probability of form modification is to complete a self-check of the documents before declaration.

7. What should I do if I am unsure about HS classification? You may apply for a customs advance ruling to obtain a legally effective classification conclusion before the goods are imported or exported, thereby locking in the code at the source. See Customs Advance Ruling System: Lock in Classification and Origin Before Import/Export, Reduce Declaration Risks.

IX. Further Reading

• The Complete Guide to Customs Declaration and Clearance (all chapters on customs declaration fundamentals, documents, HS codes and tariffs, and handling customs clearance exceptions)
• HS Code Lookup and Customs Declaration Code Classification Guide (search relevant sections of the customs declaration manual by category)
• Introduction to the HS Code System: Code Structure, Chapter Classification, and General Classification Rules | How to Determine an HS Code: Three-Step Classification Method, Practical Lookup, and Resolution of Classification Disputes | Customs Advance Ruling System
• Guide to Preparing Core Customs Declaration Documents: Detailed Explanation of Invoice, Packing List, and Contract Templates | Complete Export Customs Clearance Process: Declaration → Document Review → Inspection → Release → Customs Finalization
• Returned Goods and Declaration Amendment Operations: Guide to the Returned Goods Customs Declaration Process, and Modification and Cancellation of Customs Declaration Forms | Customs Release and Finalization
• Tariff Calculation Methods: Types of Import Tariff Rates, Determination of Dutiable Value, and Calculation Formulas | Comprehensive Comparison of Certificate of Origin Applications
• Companion Piece to the September Documentation Series: Complete Checklist of U.S. Ocean Import Documents (ISF Filing + AMS Manifest + Customs Clearance Process) | Guide to European Ocean Import Documents (ENS Filing + New ICS2 System + EU EORI)

This article was compiled and written by the Bofeng Logistics team, and its content was verified in September 2026. Customs declaration form filling specifications, transaction terms codes, and applicable exchange rates for duty calculation may be updated according to announcements from the General Administration of Customs. For actual declarations, please refer to the latest customs announcements, local customs notices, and declaration system prompts. If you need support with export customs declaration, document preparation, or classification, please contact us through the website inquiry form (phone / WhatsApp / Email are at the bottom of the page).