How to file customs declarations for cross-border shipments? — Import Declaration (目的地进口)

Obtain EORI number in destination country (required for EU imports). Classify goods with correct HS code (6-10 digit). Calculate CIF value: product cost + insurance + freight. File customs declaration via broker or electronic system. Pay applicable duties + import VAT. Release: goods cleared for domestic delivery. Cost: . Timeline: .

How to file customs declarations for cross-border shipments? — Export Declaration (中国出口)

Register as customs declaration unit (报关单位). Prepare: commercial invoice, packing list, sales contract. Select correct trade mode: 0110 (general) or 9610/9810 (e-commerce). File declaration with customs broker. Customs inspection (if selected) and release. Obtain customs declaration receipt for VAT refund. Cost: . Timeline: .

How to file customs declarations for cross-border shipments?

Last updated: 2026-08-05·Verified: 2026-08-05

Sources:WCO Customs

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📋 Direct Answer

Customs declaration requires: 1) Correct HS code classification 2) Accurate value declaration (CIF or FOB depending on destination) 3) Complete documentation (invoice, packing list, certificate of origin). Key difference: general trade (一般贸易 0110) vs cross-border e-commerce (9610/9810). IOSS shipments need IOSS number on declaration. Wrong declarations cause delays, seizures, or penalties.

Requirements

Est. Total Cost

Timeline

🌍 Market-Specific Details

EU

Registration threshold: €10,000 cross-border sales

US

Sales tax varies by state

CN-export

Export VAT refund applicable

📝 Step-by-Step Guide

Total 10 steps·Est. Varies

Prerequisites

•Basic business registration
•Tax identification number

1
Import Declaration (目的地进口) - Step 1
Obtain EORI number in destination country (required for EU imports)
2
Import Declaration (目的地进口) - Step 2
Classify goods with correct HS code (6-10 digit)
3
Import Declaration (目的地进口) - Step 3
Calculate CIF value: product cost + insurance + freight
4
Import Declaration (目的地进口) - Step 4
File customs declaration via broker or electronic system
5
Import Declaration (目的地进口) - Step 5
Pay applicable duties + import VAT
6
Import Declaration (目的地进口) - Step 6
Release: goods cleared for domestic delivery
7
Export Declaration (中国出口) - Step 1
Register as customs declaration unit (报关单位)
8
Export Declaration (中国出口) - Step 2
Prepare: commercial invoice, packing list, sales contract
9
Export Declaration (中国出口) - Step 3
Select correct trade mode: 0110 (general) or 9610/9810 (e-commerce)
10
Export Declaration (中国出口) - Step 4
File declaration with customs broker

💰 Cost Breakdown

Item	Cost	Frequency
DDP (Delivered Duty Paid)	10-20% higher shipping + duty advance	one-time
DAP (Delivered at Place)	Standard shipping rates	one-time
Self-filing customs declaration	€200-500/shipment for in-house team	one-time
Total Estimate	$210 – $520	Varies by country

🚨CRITICAL RISK

Customs fraud (false declarations, undervaluation) carries severe penalties including fines, seizure, and criminal prosecution.

Penalties can include fines up to the declared value of goods, permanent ban from importing, and in serious cases criminal charges.

🛡️ Prevention Steps

✓Always declare accurate values and HS codes
✓Keep purchase invoices and shipping records for 5+ years
✓Use a licensed customs broker for complex shipments

Item by Item

InfoImport Declaration (目的地进口)

1Obtain EORI number in destination country (required for EU imports)
2Classify goods with correct HS code (6-10 digit)
3Calculate CIF value: product cost + insurance + freight
4File customs declaration via broker or electronic system
5Pay applicable duties + import VAT
6Release: goods cleared for domestic delivery

InfoExport Declaration (中国出口)

1Register as customs declaration unit (报关单位)
2Prepare: commercial invoice, packing list, sales contract
3Select correct trade mode: 0110 (general) or 9610/9810 (e-commerce)
4File declaration with customs broker
5Customs inspection (if selected) and release
6Obtain customs declaration receipt for VAT refund

Comparison

	DDP (Delivered Duty Paid)	DAP (Delivered at Place)	Self-filing customs declaration
Pros	✓ Buyer sees final price, no surprise charges ✓ Faster customs clearance ✓ Better customer experience	✓ Lower shipping cost than DDP ✓ Buyer handles import clearance ✓ Simpler for seller	✓ Full control over HS codes and valuations ✓ Can optimize duty rates ✓ No broker markup
Cons	✗ Seller bears all duty/tax risk ✗ Higher shipping cost ✗ Complex duty calculation per destination	✗ Buyer may refuse delivery due to unexpected fees ✗ Higher return rate ✗ Worse conversion	✗ Requires customs expertise ✗ Time-intensive ✗ Errors can cause seizures
Best For	B2C sellers wanting premium customer experience	B2B sellers or low-value goods where buyer expects to handle customs	High-volume sellers with dedicated logistics team
Est. Cost	10-20% higher shipping + duty advance	Standard shipping rates	€200-500/shipment for in-house team

Common Mistakes

❌ Using wrong HS code to get lower duty rate

💥 Consequence: Customs audit, back-payment of duties + penalties up to 3x

✅ Fix:

❌ Undervaluing goods on declaration

💥 Consequence: Seizure, fines, possible criminal charges for customs fraud

✅ Fix:

❌ Missing IOSS number on EU sub-€150 shipments

💥 Consequence: Package held at customs, VAT charged to buyer, delivery delays

✅ Fix:

Seller Paths

💰 ⏱

Next Steps

MediumLook up your product's HS code on your destination country's customs website

MediumConfirm whether IOSS registration is needed for your shipment value

MediumWork with a licensed customs broker for first-time declarations

How to file customs declarations for cross-border shipments?

🌍 Market-Specific Details

EU

US

CN-export

📝 Step-by-Step Guide

💰 Cost Breakdown

Item by Item

Comparison

Common Mistakes

Seller Paths

Next Steps

Related Questions