Declaration, commonly referred to as "customs declaration," is a statutory procedure. It requires the person in charge of inbound/outbound means of transport, the consignor/consignee of import/export goods, or their authorized agent to:

• When export goods pass through a customs-supervised port, submit a report on the goods’ details to China Customs via written documents or Electronic Data Interchange (EDI) within the timeframe specified by Customs;
• Attach relevant shipping and commercial documents to apply for customs inspection and clearance;
• Assume legal responsibility for the authenticity and accuracy of the declared information.

Key Rules for Export Declaration Timing and Content:

• Timing Requirement: The consignor of export goods must declare to Customs at least 24 hours before the goods are loaded. Specifically, after the export goods are transported to warehouses or venues (e.g., ports, stations, airports, post offices), the declaration must be submitted to Customs within the 24-hour window prior to loading as required by regulations.
• Declaration Content: Comprehensive information about the export goods must be included, such as:
  • The business entity, consignor/consignee entity, and declaring entity of the goods;
  • Mode of transportation, trade type, and country/region of trade;
  • Actual status of the goods (including name, specification/model, quantity, weight, price, etc.).

• Customs Declaration Form: Multiple copies of the form (the exact number depends on the needs of relevant authorities). The form can be filled out by a customs broker or printed after pre-entry by an automated customs declaration system. An additional yellow "Special Customs Declaration Form for Export Tax Refund" is required when applying for export tax refund.
• Export Permit (E/P): For goods subject to national export restrictions or quota management, the corresponding export permit or other supporting certification documents must be provided.
• Commercial Invoice: A formal commercial document issued by the consignor to the consignee, detailing the goods’ description, quantity, unit price, total amount, and payment terms.
• Packing List: A document specifying the packaging details of the goods (e.g., net weight, gross weight, quantity per package) for customs inspection and verification. This document is exempt for bulk goods or goods with single-piece packaging.
• Customs Clearance Form for Outbound Goods: For export goods required by national regulations to undergo inspection and quarantine, export is only permitted with this form issued by the inspection and quarantine authority. In the POCIB (Practice for International Business) simulation, non-inspected goods (those without "B" in customs supervision conditions) do not need to submit this form during export declaration.
• Other Relevant Documents: Additional documents may be required based on the nature of the goods (e.g., certificates of origin for preferential tariffs) or specific customs regulations.