All conversion into the U.S. Dollar is calculated by the conversion rate between the U.S. Dollar and all other currencies formulated by China’s State Administration of Foreign Exchange. All conversion into China Yuan is subject to the taxation exchange-rate of the same month. According to the Administrative Measures of the People’s Republic of China for Customs Taxation on Imports and Exports, the exchange-rate to apply is the benchmark rate between foreign currencies and China Yuan, which is announced by the People’s Bank of China on the third Wednesday of the previous month (postponement to the fourth Wednesday effected if legal holidays fall on the third Wednesday).
As to denomination in a foreign currency other than that of benchmark exchange-rate, China Customs utilizes the median value between the price of buying spot exchange and that of selling spot exchange, which is announced by the Bank of China at the same time as the aforesaid.

That is due to the time prescribed for China Customs statistics. According to the Regulations of the People’s Republic of China on Customs Statistics, the statistics on imports are subject to the date of releasing goods by Customs authorities, and those on exports are subject to the date of final Customs clearance. Despite your declaration in 2008 to the Customs, it was in 2009 that you finally completed the procedure of Customs clearance. Therefore, your exportation should be included into the performance in 2009 of your enterprise.
In business such as applying for some quota and license, if you need to declare the cross-year carrying-forward of your goods to the industrial association or authorities in charge, you can apply for relevant certificates to the Customs authority receiving your export declaration, which indicates in the certificates the cross-year carrying-forward of your goods and their exclusion from the previous-year statistics.

The scope of statistics on China’s total value in import and export is defined under the General Trade System recommended in the International Merchandise Trade Statistics: Concepts and Definitions adopted by the Statistics Commission of the United Nations. Under that system, the statistics on goods trade covers only the goods leading to an increase or decrease in the stock of a country/region’s material resources by entry into or exit from the economic territory of the country/region.
China introduced the above-mentioned standard into its national legislation. As stipulated in Article 4 of the Regulations of the People's Republic of China on Customs Statistics, the Customs statistics covers all goods actually entering into or exiting from China’s territory and then leading to increase or decrease in the stock of materials within China’s territory, and also covers the entry and exit articles exceeding the reasonable quantity for personal use.
The Customs statistics does not cover any goods not actually entering into or exiting from China’s territory or those not leading to increase or decrease in the stock of materials within China’s territory even by actual entry into or exit from China’s territory. The former mainly includes goods entering into or exiting from various zones within China under special supervision by China Customs or various sites within China under bonded supervision. The latter mainly includes transit, transshipment and through goods, goods under temporary import or export, currency and gold used as currency, imported and exported goods on lease for no more than one year, imported and exported goods compensated or replaced free of charge due to damage or other reasons, articles for repair, exhibition goods, and so on.
As to the goods not covered by Customs statistics, China Customs make separate statistics on them as per the regulatory requirement. If an enterprise needs to consult any item of the statistics on that enterprise, China Customs can provide related data while indicate on the data report such words as “The data are not listed into the Import and Export Statistics on Goods Trade” to avoid any confusion with China Customs statistics.