Declaration of Import and Export Goods: Latest Interpretation from Customs

To further institutionalize the achievements of customs and inspection integration and adapt to the new requirements of customs clearance operations, the General Administration of Customs of China has consolidated and revised three major regulations:

1. The Administrative Provisions on the Declaration of Import and Export Goods of the People’s Republic of China
2. Provisions on the Declaration for Entry-Exit Inspection and Quarantine
3. Administrative Measures for the Modification and Cancellation of Import and Export Customs Declarations of the People’s Republic of China

On March 27, 2025, the General Administration of Customs released the newly revised Administrative Provisions on the Declaration of Import and Export Goods of the People’s Republic of China (Order No. 277 of the General Administration of Customs, hereinafter referred to as the “Declaration Provisions”), which will take effect on May 1, 2025. To help administrative stakeholders and the public fully understand and accurately grasp the background and key contents of the revision, the key points are interpreted as follows:

I. Background and Purpose of the Revision

The three existing regulations have played important roles in ensuring smooth customs clearance, standardizing declaration operations, and safeguarding the legitimate rights of relevant parties. However, with the deepening of national customs clearance integration reform and the continuous development of reform measures such as “integrated declaration” and “two-step declaration,” inconsistencies between these rules and the current customs clearance models have emerged, making revisions necessary and urgent.

II. Key Issues to Note

(1) Optimization of the Declaration System

The legal basis for the regulation has been expanded to include the Customs Law, Frontier Health and Quarantine Law, Entry and Exit Animal and Plant Quarantine Law, Food Safety Law, and Import and Export Commodity Inspection Law of the People’s Republic of China (Article 1).

The current customs clearance norms have been scientifically adjusted to meet the demands of technological advancement, making electronic data declarations the rule and paper-based declarations the exception (Article 5, Paragraph 1).

A new provision allows enterprises to be exempt from submitting certain supporting documents, aligning with trade facilitation reform (Article 8).

The time limit for advance export declaration has been extended from 3 to 7 days, enhancing the experience of enterprises (Article 9).

Provisions regarding the amendment and cancellation of customs declarations under different circumstances have been optimized based on actual business needs (Articles 20–24).

(2) Institutionalizing the Results of Customs Reform

The Declaration Provisions deeply integrate content from the Framework Plan for Comprehensive Integration of National Customs Clearance Inspection Operations, reflecting the concept of “integrated declaration.”

Provisions related to major reform measures such as “two-step declaration” and “direct release” have been newly established (Articles 10 and 29).

Outdated requirements such as “registration of declaration (inspection) enterprises” and issuance of “endorsement pages for customs declaration forms” have been removed.

Provisions inconsistent with national customs clearance integration, such as “manual review and return for modification,” have also been eliminated, thereby institutionalizing the achievements of customs reform.

(3) Strengthening Institutional Coordination

The requirement for the filing of customs declaration personnel has been deleted to align with the Customs Law and Administrative Measures on the Filing of Customs Declaration Entities.

The concept of “special declarations” has been removed to ensure consistency with the Administrative Measures for the Centralized Declaration of Import and Export Goods of the People’s Republic of China (Article 11).

In line with the operational needs of export inspection and quarantine, Article 12 clarifies that goods subject to such inspections shall comply with the relevant laws, administrative regulations, and GACC provisions, reserving room for future institutional interfaces.

Provisions have been added to establish the basic regulatory requirements for direct release in Hainan Free Trade Port and simplified declarations in the Guangdong-Macao In-depth Cooperation Zone in Hengqin (Article 29), creating institutional space for innovative customs declarations in special regions.