As global economic development progresses and the international trade environment grows increasingly complex, governments and regulatory authorities worldwide continue to refine and adjust import-export policies and procedures. These efforts aim to enhance trade facilitation and improve customs clearance efficiency. Against this backdrop, China's customs declaration forms have undergone significant updates, culminating in a major revision in 2023. This overhaul not only demonstrates customs authorities' rapid response to market changes but also presents both challenges and opportunities for import-export businesses. This article provides a comprehensive comparative analysis of the old and new declaration forms across multiple dimensions to help affected enterprises better understand the implications of these changes.
Key Removals: Simplifying the Process
The revised declaration form eliminates several elements, reflecting adjustments in foreign trade management philosophy toward simplification. The most notable removal is the "approval number" requirement. Traditionally serving to strengthen customs supervision over fund and goods flows, this field has become less effective following reforms in China's foreign exchange management policies. Its elimination streamlines the declaration process.
Similarly, the "foreign exchange settlement certificate number and method" field has been removed due to its declining relevance in daily operations. This change prevents potential clearance delays previously caused by this information requirement.
The form also no longer requires "intended use and manufacturer" details. As market conditions evolve, customs authorities have reduced their emphasis on specific product uses and manufacturer information. This modification decreases the documentation burden on enterprises, making customs procedures more efficient while saving time and labor costs. Collectively, these removals facilitate trade management and reduce operational burdens for businesses.
New Additions: Strengthening Compliance
While streamlining certain aspects, the revised form introduces several new requirements to enhance compliance:
- Special relationship, price influence, and royalty payment declarations: These new fields aim to strengthen dutiable value verification and improve tax collection capabilities. With pricing authenticity and compliance being crucial for tax policy implementation, these additions enable customs to better monitor declared data and combat tax evasion.
- Country of origin, final destination, and trading country/region: These new fields reflect customs' heightened focus on data monitoring and trade risk prevention. By accurately tracking trade flows, authorities can better detect and combat fraudulent trade practices in an era of increasingly sophisticated irregular transactions.
- Unified Social Credit Code: This mandatory field replaces multiple previous identification requirements under China's "Three Certificates in One" policy reform, simplifying corporate identity verification while facilitating interdepartmental data sharing.
Terminology Updates: Clarity and Standardization
The revised form implements several terminology changes to improve clarity and align with legal standards:
- "Operating unit consignee/consignor" has been simplified to "consignee/consignor"
- "Customs declarant" has been updated to "declaration personnel" to comply with standardized human resources terminology in national regulations
These changes reflect customs' efforts to modernize management practices and improve communication with businesses.
Increased Flexibility: Expanded Line Items
A significant operational improvement is the expansion of permitted line items from 20 to 50 per declaration. This change greatly enhances flexibility for businesses with frequent import activities and diverse product ranges, reducing the need to split logistics documents and thereby improving clearance efficiency.
Conclusion: Modernizing Trade Administration
The 2023 customs declaration form revision represents a significant step in modernizing China's trade administration. By eliminating obsolete requirements while adding crucial compliance fields, customs authorities aim to create a more efficient, transparent, and secure trade environment. These changes support China's continued integration into global markets while helping businesses navigate increasingly complex international trade conditions. To fully benefit from these reforms, enterprises must strengthen their compliance awareness and adapt their operations accordingly, positioning themselves for sustainable growth in the evolving trade landscape.
