The Supervision and control System of the Common Import & Export Goods

3. Checkup and Verification of the Declaration Form and Attached Documents
(1) Declaration Form
The declaration form is the main document with which the declarant applies to the Customs on behalf of the declaration unit, which is laid out by the General Administration of Customs in the uniform pattern. As the legal paperwork for the purpose of declaring the conditions of the goods and submitted to the Customs after filled out by the consignor and consignee or their agent, the declaration form is the important certificate by which the customs conducts the procedures of supervising and controlling the import and export of goods, collecting customs duty and other taxes, compiling Customs statistics and other customs business.
According to the different nature of commerce and different requirements of supervision and control by the Customs, the declaration form of import & export goods fall into different categories, e.g., the declaration form for the import goods, the declaration form for the export goods, the declaration form for special import goods of materials processing, the declaration form for special export goods of materials processing, the declaration form for special compensation trade of materials processing, etc. The above-mentioned declaration form of different kinds is printed in different color and marked with the nature of commerce in the upper right of the declaration form for differentiation. The declaration form for the import goods is in quintuplicate and the declaration form for the export goods in sextuplicate. According to the Customs Law, the declaration form for the import goods has two forms, namely, "paper declaration form"and "E-declaration form", both of which have the equal legal effect.

(2) Attached Documents
A.  Shipping Documents
Bill of Lading for import by sea, shipping order for export by sea; waybill for both import and export by land and by air
B.  Packing Documents
Depends on the packing conditions, e.g., packing list, weight memo, etc.
C.  Invoice
The Customs shall accept the declaration if it is difficult indeed to submit attached invoice on declaration. The Customs must instruct the person concerned to submit the invoice in the limited period if there appear any doubtful points or problems when reviewing the documents; in terms of entrusted sales abroad, the invoice does not need to be handed in if the method of settling accounts is to settle with the importing units based on the actual amount of money after sales of goods and the invoice can not be provided indeed.