1. How to confirmcustoms clearanceShould the "Declaring Entity" on the form be filled in with the name of the agency company or our own enterprise?

According to Announcement No. 58 of the General Administration of Customs in 2025, when adoptingAgency export,In mode:

• The "Declaring Entity" field must be filled in with the customs registration code of the agency company.
• In the "Remarks" column, it is necessary to indicate "Entrusted XX Company (the name of this enterprise) to act as export agent."
• If the declaring entity is inconsistent with the consignor or consignee, an electronic version of the agency agreement must be uploaded.

II. Which clauses in the entrusted customs declaration agency agreement affect the unit's reporting?

It is recommended to clearly specify the following key elements in the agreement:

• Scope of Agency Authority (Customs Declaration, Tax Refund, Foreign Exchange Collection, etc.)
• Division of Declaration Responsibilities
  • Responsibility for Incorrect Commodity Classification
  • Handling Methods for Price Declaration Discrepancies
• Handling of Special Circumstances (e.g., Coordination Mechanism Between Both Parties During Customs Inspection)

III. What is the difference between "Operating Unit" and "Declaring Unit" on the customs declaration form?

There is an essential difference between these two fields in the 2025 version of the customs declaration form:

• Operating Unit: Enterprises with actual ownership of goods that have import and export rights
• declaring entity: Customs clearance agency with qualification
• Typical case: If Company A entrusts Customs Broker B to handle export procedures, then the "Operating Entity" should be filled in as A, and the "Declaring Entity" should be filled in as B.

IV. Who should be responsible for filling in the product information?

It is recommended to adopt a tiered confirmation mechanism:

• The production enterprise provides basic data (product name, specifications, ingredients, etc.).
• Foreign trade company supplementary trade elements (transaction method, trading country, etc.)
• The customs brokerage agency will conduct the final verification of professional information such as HS codes and regulatory conditions.

V. What are the new requirements for customs declaration agents in 2025?

The key regulatory priorities for this year include:

• The electronic power of attorney must be filed through the "Single Window" system.
• The consignor and consignee must retain the original contracts and invoices for at least 5 years.
• Strengthen inspection efforts against illegal agency practices such as "fake export declarations."

VI. Case Analysis of Common Reporting Errors

The following are typical error cases reported by customs in 2025:

• Case 1:A company mistakenly filled in the reporting unit as itself, resulting in a delay in tax refund.
• Case 2:The agency company failed to indicate the principal-agent relationship in the remarks column, thus being deemed as engaging in false customs declaration.
• Case 3:The inconsistency in the unit of quantity for goods (e.g., "pieces" in the contract versus "kilograms" for customs declaration) triggered inspection.

7. How to verify the customs declaration qualifications of an agency company?

It is recommended to verify through three channels:

• China Customs Enterprise Import and Export Credit Information Publicity Platform
• National Enterprise Credit Information Publication System
• Please request the other party to provide the latest version of the "Customs Declaration Unit Registration Certificate."

8. How to fill in the form under special trade methods?

Key points for declaration under different trade modes:

• Processing Trade:Must associate manual/account book number
• Cross-border e-commerce:Please note "Cross-border e-commerce B2B direct export".
• Market procurement:The customs code of the procurement location must be filled in.

9. How to rectify errors in the declaration made by the customs declaration entity?

Three scenarios for handling:

• Before release: Modify through the "Amendment and Cancellation" system.
• Released but not refunded: Apply to the customs at the place of declaration for amendment.
• Tax refunded: Proof must be issued by the tax authority before processing.

10. How to establish an effective customs declaration information verification mechanism?

It is recommended to implement a three-tier verification process:

• Level 1: The ERP system automatically verifies basic data.
• Second Layer: Manual Review by Business/Customs Personnel
• The third layer: Conduct data comparison and confirmation with the agency.

Specifically reminded:In 2025, the General Administration of Customs will fully implement the "smart review + random inspection" model. It is recommended that enterprises conduct monthly compliance self-checks on their customs declaration data, with a focus on key indicators such as the logical relationship between the declaring unit and the operating unit, as well as the consistency of product elements.