Revision of the "Regulations on the Filling of Customs Declaration Forms for Import and Export Goods of the People's Republic of China"

　　Announcement No. 20 of the General Administration of Customs of the People's Republic of China in 2016 (Announcement on the Revision of the "Regulations on the Filling of Customs Declaration Forms for Import and Export Goods of the People's Republic of China")

　　2016-03-28

　　[Regulatory Type] Customs Normative Document [Content Category] Comprehensive

　　[Document Number] Announcement [2016] No. 20 [Issuing Authority] General Administration of Customs

　　[Date of Issue] 2016-3-24 [Effective Date] 2016-3-30

　　[Validity] [Valid]

　　[Validity Explanation]

　　In order to standardize the declaration behavior of consignees and consignors of import and export goods, unify the requirements for filling out the customs declaration forms for import and export goods, the General Administration of Customs has revised the original "Regulations on the Filling of Customs Declaration Forms for Import and Export Goods of the People's Republic of China" (Announcement No. 52 of 2008 by the General Administration of Customs) again. The revised normative text and relevant content are announced as follows:

　　1. This revision supplements the content regarding the filling of customs declaration forms scattered in relevant documents since 2008. It is mainly based on Announcement No. 22 of 2010 by the General Administration of Customs, Announcement No. 15 of 2014 by the General Administration of Customs, Announcement No. 33 of 2014 by the General Administration of Customs, Joint Order No. 125 by the General Administration of Customs, National Development and Reform Commission, Ministry of Finance, and Ministry of Commerce, Joint Order No. 185 by the General Administration of Customs, National Development and Reform Commission, Ministry of Finance, and Ministry of Commerce, Order No. 213 by the General Administration of Customs, Order No. 218 by the General Administration of Customs, Order No. 219 by the General Administration of Customs, etc., which made corresponding adjustments to the filling requirements of relevant columns in the "Customs Declaration Form for Import and Export Goods of the People's Republic of China" such as "Contract Agreement Number", "Declaring Unit", "Mode of Transport", "Waybill Number", "Supervision Mode", "Filing Number", "License Number", "Freight", "Insurance Premium", "Accompanying Documents", "Marks and Notes", "Item Number", "Commodity Number", "Quantity and Unit", "Version Number", "Goods Number", and "Customs Notes and Seals".

　　2. New filling requirements for "Country (Region) of Trade", "Country (Region) of Origin for Export", and "Country (Region) of Final Destination for Import"; to accurately fill in the "Other Explanatory Matters" column, additional filling specifications for "Confirmation of Special Relationships", "Confirmation of Price Influence", "Confirmation of Payment of License Fees", etc.

　　3. Deleted declaration indicators that have lost legal basis or lack regulatory significance, such as "Exchange Certificate Number/Approval Document Number", "Method of Exchange Settlement for Export", "Applications/Manufacturer", "Tax Collection Situation", "Customs Review Notes and Release Date", "Customs Declaration Printing Date/Time", "Contact Information of Customs Declarant", etc.

　　4. To align with the expressions in relevant laws, the names of related item columns have been adjusted: the original "Operating Unit" has been changed to "Consignee and Consignor", the original "Receiving Unit" has been changed to "Consumption and Use Unit", the original "Shipping Unit" has been changed to "Production and Sales Unit", and "Trade Mode (Supervision Mode)" has been changed to "Supervision Mode", with standardized filling requirements for the adjusted items.

　　5. To address the issue of splitting logistics documents due to the limitation on the number of commodity items, the upper limit of the customs declaration commodity item index group has been adjusted from 20 to 50.

　　6. Enterprises in special customs supervision areas (hereinafter referred to as special areas) declaring the entry and exit of goods to customs, as well as the flow of goods between enterprises within the same special area or between different special areas, shall fill out the "Filing List for Import and Export Goods of the People's Republic of China". For goods entering and exiting between special areas and domestic (outside the area), enterprises outside the area shall also fill out the "Customs Declaration Form for Import and Export Goods of the People's Republic of China" and handle import and export customs declaration procedures with the customs in charge of the special area. The flow of goods shall follow the principle of "reporting in first, reporting out later". For the flow of goods between enterprises within the same special area and between different special areas, the entry filing procedures shall be handled first, followed by the exit filing procedures. For the flow of goods between special areas and outside the area, enterprises within the area and outside the area shall handle filing and customs declaration procedures respectively. The "Filing List for Import and Export Goods of the People's Republic of China" shall be filled out in principle according to the requirements of the "Regulations on the Filling of Customs Declaration Forms for Import and Export Goods of the People's Republic of China".

　　The revised "Regulations on the Filling of Customs Declaration Forms for Import and Export Goods of the People's Republic of China" (see attachment) shall be implemented from March 30, 2016, and Announcement No. 52 of 2008 by the General Administration of Customs and Announcement No. 30 of 2013 shall be simultaneously abolished. The paper "Customs Declaration Form for Import and Export Goods of the People's Republic of China" will also be adjusted and announced separately.

　　This is hereby announced.

　　Attachment: Regulations on the Filling of Customs Declaration Forms for Import and Export Goods of the People's Republic of China

　　General Administration of Customs of the People's Republic of China

　　March 24, 2016

　　Attachment

　　Regulations on the Filling of Customs Declaration Forms for Import and Export Goods of the People's Republic of China

　　In order to standardize the declaration behavior of consignees and consignors of import and export goods, unify the requirements for filling out the customs declaration forms for import and export goods, and ensure the quality of customs declaration data, this specification is formulated in accordance with the "Customs Law of the People's Republic of China" and relevant regulations.

　　In this specification, the "Customs Declaration Form for Import and Export Goods of the People's Republic of China" is referred to as "Customs Declaration Form", "Import Customs Declaration Form", and "Export Customs Declaration Form".

　　The filling specifications for each column of the customs declaration form are as follows:

　　1. Pre-entry Number

　　This column fills in the number of the pre-entry customs declaration form, and the pre-entry number rules are determined by the customs accepting the declaration.

　　2. Customs Number

　　This column fills in the number given to the customs declaration form by the customs when accepting the declaration, with one customs declaration form corresponding to one customs number.

　　The customs number of the customs declaration form is 18 digits, where the first 1-4 digits are the number of the customs accepting the declaration (the corresponding customs code in the "Customs District Code Table" specified by customs), the 5-8 digits are the Gregorian year in which the customs accepted the declaration, the 9th digit is the import and export mark ("1" for import, "0" for export; centralized declaration list "I" for import, "E" for export), and the last 9 digits are the sequence number.

　　3. Consignee and Consignor

　　This column fills in the name and code of the legal person, other organization, or individual registered with customs that signs and executes import and export trade contracts in China. The code can be either the 18-digit unified social credit code of the legal person and other organizations or the 10-digit customs registration code.

　　The filling requirements in special circumstances are as follows:

　　(1) If the signatory and executor of the import and export goods contract are not the same enterprise, fill in the enterprise executing the contract.

　　(2) If a foreign-invested enterprise entrusts an import and export enterprise to import investment equipment and items, fill in the foreign-invested enterprise and indicate "entrusted a certain import and export enterprise to import" in the marks and notes column, while also indicating the 18-digit unified social credit code of the entrusted enterprise.

　　(3) If a customs brokerage enterprise with agency qualifications acts on behalf of other import and export enterprises to handle customs declaration procedures, fill in the entrusted import and export enterprise.

　　(4) The goods managed by the "Processing Trade Manual of the People's Republic of China" issued by customs, electronic account books and their sub-books (hereinafter collectively referred to as the "Processing Trade Manual"), the consignor and consignee should be consistent with the "operating enterprise" in the "Processing Trade Manual."

　　4. Import Port/Export Port

　　This section should report the name and code of the corresponding port customs according to the actual entry and exit customs of the goods, as specified in the customs-regulated "Customs District Code Table." The reporting requirements for special circumstances are as follows:

　　For imported transshipment goods, the name and code of the customs at the place of entry should be reported; for exported transshipment goods, the name and code of the customs at the place of exit should be reported. For goods transferred under supervision across customs districts for deep processing, the export declaration should report the name and code of the customs at the place of transfer, and the import declaration should report the name and code of the customs at the place of entry.

　　For goods transferred or assigned between different customs special supervision areas or bonded supervision places, report the name and code of the customs where the other party's special supervision area or bonded supervision place is located.

　　For other goods without actual entry and exit, report the name and code of the customs accepting the declaration.

　　5. Import Date/Export Date

　　The import date should report the date of declaration of the transportation vehicle carrying the imported goods.

　　The export date refers to the date when the transportation vehicle carrying the exported goods completes the exit procedures. This section is for customs to issue printed declaration proof, and it is exempt from reporting during declaration.

　　For declaration forms without actual entry and exit, report the date when customs accepts the declaration. This section is an 8-digit number, in the order of year (4 digits), month (2 digits), day (2 digits).

　　6. Declaration Date

　　The declaration date refers to the date when customs accepts the declaration data from the consignor and consignee of the import and export goods, or the entrusted customs declaration enterprise. For electronic data declaration forms, the declaration date is the date recorded when the customs computer system accepts the declaration data. For paper declaration forms, the declaration date is the date when customs accepts the paper declaration form and processes it for registration.

　　The declaration date is an 8-digit number, in the order of year (4 digits), month (2 digits), day (2 digits). This section is exempt from reporting during declaration.

　　7. Consumer Use Unit/Production Sales Unit

　　(1) The consumer use unit should report the name of the known final consumer or use unit of the imported goods within the territory, including:

　　1. Units that import goods from abroad by themselves.

　　2. Units that entrust import and export enterprises to import goods.

　　(2) The production sales unit should report the name of the production or sales unit of the exported goods within the territory, including:

　　1. Units that export goods by themselves.

　　2. Units that entrust import and export enterprises to export goods.

　　This section can optionally fill in any one of the 18-digit unified social credit code for legal persons and other organizations, 10-digit customs registration code, or 9-digit organization code. If there is no code, "NO" should be reported.

　　(3) For consumer use units/production sales units with a 10-digit customs registration code or an 18-digit unified social credit code for legal persons and other organizations, this section should report their Chinese name and code; if there is no code, their Chinese name should be reported.

　　For goods managed using the "Processing Trade Manual," the consumer use unit/production sales unit should be consistent with the "processing enterprise" in the "Processing Trade Manual"; the consumer use unit/production sales unit for customs declaration forms for tax exemption goods should be consistent with the "Tax Exemption Applicant" in the "Tax Exemption Certificate for Import and Export Goods of the People's Republic of China" (hereinafter referred to as the "Tax Exemption Certificate").

　　8. Mode of Transport

　　The mode of transport includes the actual mode of transport and the special mode of transport specified by customs. The former refers to the mode of transport actually used for the entry and exit of goods, classified by the means of transport used for entry and exit; the latter refers to the mode of transport for goods without actual entry and exit, classified by the flow of goods within the territory.

　　This section should select and report the corresponding mode of transport according to the actual mode of transport for the entry and exit of goods or the category of the flow of goods within the territory, according to the customs-regulated "Mode of Transport Code Table."

　　(1) The reporting requirements for special circumstances are as follows:

　　1. For express goods entering and exiting by non-mail means, report according to the actual mode of transport;

　　2. For goods carried by passengers entering and exiting, report according to the means of transport used by the passengers;

　　3. For imported transshipment goods, report according to the means of transport that carried the goods to the place of entry; for exported transshipment goods, report according to the means of transport that carried the goods away from the place of exit;

　　4. For exhibition items, gifts for resale, etc., that do not re-enter (exit) the country but remain for sale within (outside) the territory, report as "Other Transport" (code 9);

　　(2) The reporting requirements for goods without actual entry and exit when circulating within the territory are as follows:

　　1. For goods imported from non-bonded areas to bonded areas and goods returned from bonded areas, report as "Non-Bonded Area" (code 0);

　　2. For goods transported from bonded areas to non-bonded areas within the territory, report as "Bonded Area" (code 7);

　　3. For goods stored in export supervision warehouses and goods returned from export supervision warehouses, report as "Supervision Warehouse" (code 1);

　　4. For goods transferred from bonded warehouses to domestic sales, report as "Bonded Warehouse" (code 8);

　　5. For goods transported from domestic bonded logistics centers to the center or from the center to outside the center, report as "Logistics Center" (code W);

　　6. For goods transported from domestic bonded logistics parks to the park or from the park to outside the park, report as "Logistics Park" (code X);

　　7. For goods entering and exiting between special areas such as bonded port areas, comprehensive bonded zones, export processing zones, Zhuhai-Macao cross-border industrial zones (Zhuhai Park), and the China-Kazakhstan Horgos Border Cooperation Zone (Chinese Supporting Area) and domestic (non-special areas, bonded supervision places), enterprises inside and outside the area should report according to the actual mode of transport, "Bonded Port Area/Comprehensive Bonded Zone" (code Y), "Export Processing Zone" (code Z).

　　8. Goods imported through the Hong Kong-Macao West Passage port area should be reported as "Border Special Customs Operation Area" (code H);

　　9. Goods transported to areas outside the domestic region or entering the comprehensive experimental zone from the domestic region via the designated declaration channel in the Hengqin New Area and Pingtan Comprehensive Experimental Zone (hereinafter referred to as the Comprehensive Experimental Zone), as well as goods declared for selective tariff collection within the Comprehensive Experimental Zone, should be reported as "Comprehensive Experimental Zone" (code T).

　　10. Other goods circulating within the domestic region should be reported as "Other Transport" (code 9), including the circulation of goods between special supervision areas, transfer of goods, circulation of goods between special supervision areas and bonded supervision places, and goods such as processing trade residuals, deep processing transfers, and domestic sales outside special supervision areas.

　　9. Name of the means of transport

　　This section should report the name or number of the means of transport carrying goods in and out of the country. The reported content should be consistent with the corresponding content listed in the manifest (cargo list) declared to customs by the transport department. The specific reporting requirements are as follows:

　　(1) The reporting requirements for customs declaration forms handled directly at the entry and exit locations or using the regional customs clearance integration model are as follows:

　　1. Waterway transport: Report the vessel number (for small vessels traveling to and from Hong Kong and Macao, report the supervision book number) or the English name of the vessel.

　　2. Road transport: Before using the road manifest, report the domestic license plate number of the cross-border transport vehicle. For the Shenzhen advance declaration model, report the domestic license plate number + "/" + "Advance Declaration". After using the road manifest, this is exempt from reporting.

　　3. Railway transport: Report the carriage number or handover slip number.

　　4. Air transport: Report the flight number.

　　5. Mail transport: Report the postal parcel number.

　　6. Other transport: Report the specific mode of transport name, such as: pipeline, pack animal, etc.

　　(2) The reporting requirements for customs declaration forms for goods in transit are as follows:

　　1. Import

　　(1) Waterway transport: For direct transit and advance declaration, report "@" + 16-digit transit declaration pre-entry number (or 13-digit cargo list number); for transshipment, report the English name of the inbound vessel.

　　(2) Railway transport: For direct transit and advance declaration, report "@" + 16-digit transit declaration pre-entry number; for transshipment, report the carriage number.

　　(3) Air transport: For direct transit and advance declaration, report "@" + 16-digit transit declaration pre-entry number (or 13-digit cargo list number); for transshipment, report "@".

　　(4) Road and other transport: Report "@" + 16-digit transit declaration pre-entry number (or 13-digit cargo list number).

　　(5) For goods using the Guangdong region cargo list for advance declaration in various transport modes, report "@" + 13-digit cargo list number.

　　2. Export

　　(1) Waterway transport: For non-transshipment, report "@" + 16-digit transit declaration pre-entry number (or 13-digit cargo list number). If multiple customs declaration forms need to be transited through one transit declaration, report "@" in the means of transport name field.

　　For transshipment goods, report the name of the barge for domestic waterway transport; report the name of the train for domestic railway transport (4-digit customs district code + "TRAIN"); report the name of the truck for domestic road transport (4-digit customs district code + "TRUCK").

　　(2) Railway transport: Report "@" + 16-digit transit declaration pre-entry number (or 13-digit cargo list number); if multiple customs declaration forms need to be transited through one transit declaration, report "@".

　　(3) Air transport: Report "@" + 16-digit transit declaration pre-entry number (or 13-digit cargo list number); if multiple customs declaration forms need to be transited through one transit declaration, report "@".

　　(4) Other transport modes: Report "@" + 16-digit transit declaration pre-entry number (or 13-digit cargo list number).

　　(3) For customs declaration forms handled using the "Centralized Declaration" customs clearance method, report "Centralized Declaration" in this section.

　　(4) For customs declaration forms with no actual entry or exit, this section is exempt from reporting.

　　10. Voyage number

　　This section should report the voyage number of the means of transport carrying goods in and out of the country.

　　The specific reporting requirements are as follows:

　　(1) Customs declaration forms handled directly at the entry and exit locations or using the regional customs clearance integration model.

　　1. Waterway transport: Report the vessel's voyage number.

　　2. Road transport: Before using the road manifest, report the 8-digit entry and exit date of the transport vehicle (the order is year (4 digits), month (2 digits), day (2 digits), same below). After using the road manifest, report the cargo transport batch number.

　　3. Railway transport: Report the entry and exit date of the train.

　　4. Air transport: Exempt from reporting.

　　5. Mail transport: Report the entry and exit date of the means of transport.

　　6. Other transport modes: Exempt from reporting.

　　(2) Customs declaration forms for goods in transit.

　　1. Import

　　(1) Waterway transport: For transshipment transit, report "@" + the voyage number of the inbound mainline vessel. For direct transit and advance declaration, exempt from reporting.

　　(2) Road transport: Exempt from reporting.

　　(3) Railway transport: "@" + 8-digit entry date.

　　(4) Air transport: Exempt from reporting.

　　(5) Other transport modes: Exempt from reporting.

　　2. Export

　　(1) Waterway transportation: Non-transshipment goods are exempt from reporting. Transshipment goods: Report the barge voyage number for domestic waterway transportation; report the 6-digit departure date for domestic railway and road transportation [in the order of year (2 digits), month (2 digits), day (2 digits)].

　　(2) Railway consolidation and containerized export: Exempt from reporting.

　　(3) Air transportation: Exempt from reporting.

　　(4) Other transportation methods: Exempt from reporting.

　　(3) Customs declarations with no actual entry or exit are exempt from reporting in this section.

　　11. Bill of lading number

　　This section reports the bill of lading or waybill number for import and export goods.

　　A customs declaration form is only allowed to report one bill of lading or waybill number. If one shipment corresponds to multiple bills of lading or waybills, they should be reported separately.

　　The specific reporting requirements are as follows:

　　(1) Customs procedures handled directly at the entry and exit locations or using a regional integrated customs clearance model.

　　1. Waterway transportation: Report the import and export bill of lading number. If there are split bills of lading, report the import and export bill of lading number + "*" + split bill of lading number.

　　2. Road transportation: Exempt from reporting before the road manifest is activated; after activation, report the total waybill number for import and export.

　　3. Railway transportation: Report the waybill number.

　　4. Air transportation: Report the total waybill number + "_" + split waybill number; if there are no split waybills, report the total waybill number.

　　5. Mail transportation: Report the mail package number.

　　(2) Customs declaration forms for goods in transit.

　　1. Import

　　(1) Waterway transportation: Report the bill of lading number for direct and transshipment. Advance customs declaration is exempt from reporting.

　　(2) Railway transportation: Report the railway waybill number for direct and transshipment. Advance customs declaration is exempt from reporting.

　　(3) Air transportation: Report the total waybill number + "_" + split waybill number for direct and transshipment goods. Advance customs declaration is exempt from reporting.

　　(4) Other transportation methods: Exempt from reporting.

　　(5) For imported goods transported by road within Guangdong Province, report the license plate number.

　　2. Export

　　(1) Waterway transportation: Report the bill of lading number for transshipment goods; non-transshipment goods are exempt from reporting; for transshipment goods with advance customs declaration in Guangdong Province, report the license plate number of the carrying vehicle.

　　(2) Other transportation methods: Exempt from reporting. For transshipment goods with advance customs declaration in Guangdong Province, report the license plate number of the carrying vehicle.

　　(3) For customs procedures handled using the "consolidated declaration" clearance method, report the import and export start and end dates of the consolidated declaration list on the customs declaration form [in the format year (4 digits) month (2 digits) day (2 digits) year (4 digits) month (2 digits) day (2 digits)].

　　(4) No actual entry or exit, this section is exempt from reporting.

　　12. Declaring unit

　　For self-managed customs declarations, this section reports the name and code of the import and export enterprise; for entrusted agency customs declarations, this section reports the name and code of the customs declaration enterprise.

　　This section can optionally fill in either the 18-digit unified social credit code of legal persons and other organizations or the 10-digit customs registration code.

　　This section also includes relevant columns in the lower left corner of the customs declaration form for reporting the situation of the declaring unit, including customs personnel and the seal of the declaring unit.

　　13. Supervision method

　　The supervision method is based on the transaction method of import and export goods in international trade, combined with customs taxation, statistics, and supervision conditions for import and export goods to comprehensively set the customs management method for import and export goods. Its code consists of 4 digits, with the first two digits being classification codes divided according to customs supervision requirements and computer management needs, and the last two digits being trade method codes compiled according to international standards.

　　This section should select and report the corresponding abbreviation and code of the supervision method according to the actual foreign trade situation in accordance with the customs-regulated "Supervision Method Code Table". A customs declaration form is only allowed to report one supervision method.

　　In special cases, the reporting requirements for the supervision method of processing trade goods are as follows:

　　(1) For importing a small amount of low-value auxiliary materials (i.e., below $5000, within 78 types of low-value auxiliary materials) that do not use the "Processing Trade Manual" as required, report "low-value auxiliary materials". If using the "Processing Trade Manual", report according to the supervision method in the "Processing Trade Manual".

　　(2) For foreign-invested enterprises importing materials for processing domestic sales products, which are non-bonded processing, report "general trade".

　　Foreign-invested enterprises that use all domestic materials for processing exported finished products report "general trade".

　　(3) For processing trade materials transferred or deep-processed goods, report according to the approved supervision method.

　　(4) For processing trade materials transferred to domestic sales goods and for imported goods processed according to materials, report the import customs declaration form, reporting "imported materials for domestic sales" or "imported materials for domestic sales"; for processing trade finished products that are converted to tax-exempt imported goods with the "Tax Exemption Certificate", separate import and export customs declaration forms should be filled out, with the export customs declaration form reporting "imported finished products tax exemption" or "imported finished products tax exemption", and the import customs declaration form reporting according to the actual supervision method.

　　(5) For processing trade finished products that are returned for import and re-export for various reasons, report "imported finished products return" or "imported finished products exchange"; for processing trade imported materials that are returned for export and re-import for material exchange, report "imported materials return" or "imported materials exchange"; for surplus materials, edge materials returned for export during the processing trade, and for imported materials returned for export due to quality, specifications, etc., and not replaced with similar goods, report "imported materials re-export", "imported edge materials re-export", "imported materials re-export", "imported edge materials re-export" respectively.

　　(6) For materials in the "Processing Trade Manual" that are transferred to processing export in the "Processing Trade Manual", report "imported materials processing" or "imported materials processing".

　　(7) For processing trade import and export goods in bonded factories, report "imported materials processing" or "imported materials processing" according to the "Processing Trade Manual".

　　(8) For the domestic sales of processing trade scraps and by-products, an import declaration form should be filled out, indicating "domestic sales of incoming scraps" or "domestic sales of processed scraps."

　　(9) If a company destroys processing trade goods without generating income, and the destroyed goods are materials or defective products, report as "material destruction"; if the destroyed goods are scraps or by-products, report as "scrap destruction."

　　If a company generates income from the destruction of processing trade goods, report as "domestic sales of incoming scraps" or "domestic sales of processed scraps."

　　14. Nature of Exemption

　　This section should select and report the corresponding abbreviation and code for the nature of exemption according to the actual situation and the "Exemption Nature Code Table" specified by customs. If holding a "Tax Exemption Certificate" issued by customs, report according to the nature of exemption annotated in the "Tax Exemption Certificate." Only one nature of exemption is allowed to be reported on a single declaration form.

　　The customs declaration form for processing trade goods should be filled out according to the abbreviation and code for the nature of exemption annotated in the "Processing Trade Manual" issued by customs. The reporting requirements for special circumstances are as follows:

　　(1) Processing trade operated by bonded factories should report "incoming processing" or "incoming material processing" according to the "Processing Trade Manual."

　　(2) Materials imported by foreign-invested enterprises for domestic sales of processed products, which are not bonded processing, should report "general taxation" or other corresponding nature of exemption.

　　(3) For processing trade goods transferred to domestic sales, report according to the actual situation (e.g., general taxation, educational supplies, other legal categories, etc.).

　　(4) For the return of materials for export and finished products for import, report as "other legal" (code 0299).

　　(5) For processing trade goods carried over, this section is exempt from reporting.

　　15. Record Number

　　This section reports the number of the "Processing Trade Manual," "Tax Exemption Certificate," or other record approval documents issued by customs for the sender, consumer unit, and production and sales unit when handling processing trade contract record or tax exemption, reduction, and exemption approval procedures.

　　Only one record number is allowed to be reported on a single declaration form. The specific reporting requirements are as follows:

　　(1) For goods under processing trade, except for a small amount of low-value auxiliary materials that are not required to use the "Processing Trade Manual" and are handled for domestic sales taxation through subsequent tax supervision, report the "Processing Trade Manual" number.

　　For direct customs declaration in different locations using separate customs declaration volumes and deep processing transfer export volumes, this section should report the volume number; for local direct customs declaration volumes and local deep processing transfer volumes restricted to local customs declaration, this section should report the total volume number.

　　For processing trade finished products converted to tax-exempt imported goods with a "Tax Exemption Certificate," the import declaration form should report the "Tax Exemption Certificate" number, and the export declaration form should report the "Processing Trade Manual" number.

　　For the transfer between processing trade equipment, the transferring in and out enterprises should fill out import and export declaration forms, reporting the "Processing Trade Manual" number in the "Record Number" section.

　　(2) For declaration forms involving tax exemption, reduction, and exemption approval, report the "Tax Exemption Certificate" number.

　　(3) For declaration forms involving preferential trade agreements under the management of origin certificates (e.g., Hong Kong CEPA, Macau CEPA), report the origin certificate code "Y" and the origin certificate number.

　　(4) For the return of tax-exempt goods for export, report the number of the "People's Republic of China Customs Import Tax Exemption Goods Return Certificate"; for tax-exempt goods with supplementary tax for import, report the number of the "Supplementary Tax Notification for Tax-Exempt Goods"; for tax-exempt goods imported or transferred (incoming), report the number of the "Tax Exemption Certificate"; for corresponding transfer exports (outgoing), report the number of the "People's Republic of China Customs Import Tax Exemption Goods Transfer Contact Letter."

　　16. Trade Country (Region)

　　This section reports the country (region) of the foreign party signing the trade contract with domestic enterprises in foreign trade. For imports, report the country of purchase; for exports, report the country of sale. If no commercial transaction occurs, report the country (region) of the owner of the goods.

　　This section should select and report the corresponding trade country (region) or the Chinese name and code of the trade country (region) according to the "Country (Region) Code Table" specified by customs.

　　If there is no actual entry or exit, report "China" (code 142).

　　17. Country (Region) of Departure / Country (Region) of Arrival

　　The country (region) of departure should report the country (region) from which the imported goods are directly shipped to our country or the country (region) that arrives in our country without any commercial transaction during transit.

　　The country (region) of arrival should report the country (region) to which the exported goods leave our customs territory and arrive directly or arrive in our country without any commercial transaction during transit.

　　For direct transport of import and export goods without transshipment through a third country (region), the country (region) of departure is the country (region) where the loading port of the imported goods is located, and the country (region) of arrival is the country (region) where the designated port of the exported goods is located.

　　For import and export goods transshipped through a third country (region), if a commercial transaction occurs in the transit country (region), then the transit country (region) is considered the country (region) of departure/arrival.

　　This section should select and report the corresponding country (region) of departure or country (region) of arrival according to the "Country (Region) Code Table" specified by customs.

　　If there is no actual entry or exit, report "China" (code 142).

　　18. Loading Port / Designated Port

　　The loading port should report the last overseas loading port before the imported goods arrive in our customs territory.

　　The designated port should report the final destination port for exported goods going abroad; if the final destination port is unknown, report the most predictable destination port.

　　This section should select and report the corresponding port name and code according to the "Port Code Table" specified by customs based on the actual situation. If there is no port name and code in the "Port Code Table," the corresponding country name or code may be reported.

　　If there is no actual entry or exit, report "Within China" (code 142).

　　19. Domestic Destination / Domestic Source of Goods

　　The domestic destination report should include the known consumption, usage location, or final destination of imported goods within the country, where the final destination is the area where the final user unit is located. If the final user unit is difficult to determine, report the location of the final receiving unit known at the time of import.

　　The domestic source report should include the origin or original shipping location of exported goods within the country. If the origin of the exported goods is difficult to determine, report the location of the unit that first shipped the exported goods.

　　This section should select and report the corresponding domestic area name and code according to the "Domestic Area Code Table" specified by customs.

　　20. License Number

　　This section should report the numbers of the following licenses: Import (Export) License, Dual-use Items and Technology Import (Export) License, Dual-use Items and Technology Export License (Directional), Temporary Export License for Textiles.

　　Only one license number is allowed to be reported on a single customs declaration.

　　21. Transaction Method

　　This section should select and report the corresponding transaction method code according to the actual transaction price terms of the import and export goods, based on the "Transaction Method Code Table" specified by customs.

　　For customs declarations with no actual entry or exit, report CIF for imports and FOB for exports.

　　22. Freight

　　This section should report the transportation costs before unloading at the input location of imported goods arriving in our country, and the transportation costs after loading at the output location of exported goods arriving in our country.

　　Freight can be reported in one of three ways: freight unit price, total price, or freight rate, indicating the freight mark (freight mark "1" indicates freight rate, "2" indicates freight unit price per ton of goods, "3" indicates total freight price), and select and report the corresponding currency code according to the "Currency Code Table" specified by customs.

　　23. Insurance Premium

　　This section should report the insurance costs before unloading at the input location of imported goods arriving in our country, and the insurance costs after loading at the output location of exported goods arriving in our country.

　　Insurance premiums can be reported in one of two ways: total insurance premium or insurance premium rate, indicating the insurance premium mark (insurance premium mark "1" indicates insurance premium rate, "3" indicates total insurance premium), and select and report the corresponding currency code according to the "Currency Code Table" specified by customs.

　　24. Miscellaneous Fees

　　This section should report fees that should be included in the taxable price or deducted from the taxable price according to the relevant provisions of the "Regulations on Import and Export Tariffs of the People's Republic of China". Miscellaneous fees can be reported in one of two ways: total miscellaneous fees or miscellaneous fee rate, indicating the miscellaneous fee mark (miscellaneous fee mark "1" indicates miscellaneous fee rate, "3" indicates total miscellaneous fees), and select and report the corresponding currency code according to the "Currency Code Table" specified by customs.

　　Miscellaneous fees that should be included in the taxable price should be reported as positive values or positive rates, while miscellaneous fees that should be deducted from the taxable price should be reported as negative values or negative rates.

　　25. Contract Agreement Number

　　This section should report the contract (including agreements or orders) number for import and export goods. Exempt from reporting if no commercial transaction has occurred.

　　26. Quantity

　　This section should report the actual quantity of import and export goods with outer packaging. Special reporting requirements are as follows:

　　(1) If the number of items on the manifest is for containers, report the number of containers.

　　(2) If the number of items on the manifest is for pallets, report the number of pallets.

　　This section must not be reported as zero; for bulk goods, report as "1".

　　27. Type of Packaging

　　This section should select and report the corresponding packaging type code according to the actual outer packaging type of the import and export goods, based on the "Packaging Type Code Table" specified by customs.

　　28. Gross Weight (kg)

　　This section should report the total weight of the import and export goods and their packaging materials, measured in kilograms; if less than one kilogram, report as "1".

　　29. Net Weight (kg)

　　This section should report the gross weight of the import and export goods minus the weight of the outer packaging materials, which is the actual weight of the goods themselves, measured in kilograms; if less than one kilogram, report as "1".

　　30. Container Number

　　This section should report the container information for loading import and export goods (including consolidated cargo). One record should be filled out for each container, reporting the container number (the globally unique number marked on the container), the specification of the container, and the tare weight of the container. For non-containerized goods, report as "0".

　　31. Accompanying Documents

　　This section should select and report the codes and numbers of other import and export licenses or regulatory documents, excluding the licenses specified in Article 18 of this specification, according to the "Regulatory Document Code Table" specified by customs.

　　This section is divided into two columns: accompanying document code and accompanying document number, where the code column should select and report the corresponding document code according to the "Regulatory Document Code Table" specified by customs; the number column should report the document number.

　　(1) For processing trade domestic sales tax customs declaration, fill in "c" in the accompanying document code column, and fill in the domestic sales tax contact number approved by customs in the accompanying document number column.

　　(2) Import and export goods under preferential trade agreements

　　The requirements for filling out customs declarations under preferential trade agreements will be announced separately.

　　32. Marking and Remarks

　　This section should report the following requirements:

　　(1) Text and numbers in the marking and labeling, excluding graphics.

　　(2) The name of the import and export enterprise entrusted by foreign-invested enterprises to act on their behalf for imported investment equipment and items.

　　(3) The record number related to this customs declaration that is also required to be reported in terms of business management specifications should be reported in the "Associated Record" column of the electronic data customs declaration.

　　For processing trade transfer goods and goods transferred to domestic sales with the "Tax Exemption Certificate", the corresponding record number should be reported in the "Associated Record" column.

　　For the import of tax-exempt goods transfer (transfer in), the "associated filing" column of the customs declaration form should fill in the number of the "Contact Letter for the Transfer of Tax-Exempt Goods Imported into the People's Republic of China" applied for this tax-exempt goods transfer.

　　For the export of tax-exempt goods transfer (transfer out), the "associated filing" column of the customs declaration form should fill in the number of the "Tax Exemption Certificate" in the "filing number" column of the corresponding import (transfer in) customs declaration.

　　(4) The customs declaration number related to this customs declaration, which is required to be filled in the business management specifications, should be filled in the "associated customs declaration" column of the electronic data customs declaration.

　　For customs declarations of processing trade transfer types, the import customs declaration should be processed first, and the import customs declaration number should be filled in the "associated customs declaration" column of the export customs declaration.

　　For handling the direct return of imported goods, unless otherwise specified, the export customs declaration should be filled out first, followed by the import customs declaration, and the export customs declaration number should be filled in the "associated customs declaration" column of the import customs declaration.

　　For the export of tax-exempt goods transfer (transfer out), the import customs declaration should be processed first, and the import (transfer in) customs declaration number should be filled in the "associated customs declaration" column of the export (transfer out) customs declaration.

　　(5) For handling the direct return of imported goods, this column should fill in the number of the "Direct Return of Imported Goods Form" or the "Customs Order for Direct Return of Imported Goods Notification."

　　(6) For goods entering and exiting bonded supervision places, the code of the bonded supervision place should be filled in the "bonded/supervision place" column, and for goods circulating between bonded supervision places, the code of the other bonded supervision place should be filled in this column.

　　(7) For the destruction and disposal of processing trade goods, the number of the customs declaration form for the destruction and disposal of processing trade goods should be filled in.

　　(8) When the supervision method is "temporary import and export goods" (2600) and "exhibits" (2700), if it is for the re-export of goods, "re-import" and "re-export" should be filled in this column of the import and export customs declaration.

　　(9) For cross-border e-commerce import and export goods, "cross-border e-commerce" should be filled in this column.

　　(10) For the domestic sales of by-products of processing trade, "domestic sales of by-products of processing trade" should be filled in this column.

　　(11) For formula pricing of imported goods, the formula pricing filing number should be filled in the remarks column of the customs declaration, in the format: "formula pricing" + filing number + "@". If there are multiple items under the same customs declaration, and it is necessary to specify certain items as formula pricing filings, the remarks column should be filled in as: "formula pricing" + filing number + "#" + item number + "@".

　　(12) For import and export goods that have obtained the "Pre-Review Price Decision", the number of the "Pre-Review Price Decision" should be filled in the remarks column of the customs declaration, in the format of pre-review price (P + 2-digit item number + decision number). If there are multiple items in the customs declaration that are subject to pre-review price, they should be written in parentheses in order, such as: pre-review price (P01VD511500018P02VD511500019).

　　(13) For customs declarations containing pre-classified goods, the pre-classification R-3-customs district code-year-sequence number should be filled in the remarks column of the customs declaration, where the customs district code, year, and sequence number are all 4-digit numbers, for example, R-3-0100-2016-0001.

　　(14) For customs declarations containing classification rulings, the classification ruling number should be filled in the remarks column of the customs declaration, in the format of "c" + four-digit number, for example, c0001.

　　(15) Other necessary explanations during declaration should be filled in this column.

　　Thirty-three, item number

　　This column is filled and printed in two lines. The first line fills in the item sequence number of the goods in the customs declaration; the second line is specifically for processing trade, tax-exempt, and other goods that have been filed and approved, filling in and printing the sequence number of that item in the "Processing Trade Manual" or "Tax Exemption Certificate" and other filing and approval documents.

　　The requirements for filling out customs declarations under preferential trade agreements will be announced separately.

　　For customs declarations of import and export goods under processing trade, the first line fills in the item sequence number of the goods in the customs declaration, and the second line fills in the item number of that item in the "Processing Trade Manual", used for verifying the quantity of materials or finished products under the corresponding item number. The special filling requirements for the second line are as follows:

　　(1) For deep processing transfer goods, fill in according to the item numbers of imported materials and exported finished products in the "Processing Trade Manual".

　　(2) For material transfer goods (including materials, finished products, and unfinished products), the export customs declaration should be filled in according to the item number of imported materials in the "Processing Trade Manual"; the import customs declaration should be filled in according to the item number of imported materials in the "Processing Trade Manual".

　　(3) For material re-export goods (including materials, scraps), the export customs declaration should be filled in according to the item number of imported materials in the "Processing Trade Manual"; if scraps correspond to more than one material item number, fill in the main material item number. For material return goods (including materials, excluding unfinished products), the import and export customs declarations should be filled in according to the item number of imported materials in the "Processing Trade Manual".

　　(4) For finished product return goods, the return import customs declaration and re-export customs declaration should be filled in according to the item number of the original exported finished products in the "Processing Trade Manual".

　　(5) For processing trade materials transferred to domestic sales (as well as finished products, defective products, and unfinished products that are imported as materials), an import customs declaration should be filled out, filling in the item number of imported materials in the "Processing Trade Manual"; for processing trade scraps and by-products for domestic sales, fill in the corresponding item number of imported materials in the "Processing Trade Manual". If scraps or by-products correspond to more than one material item number, fill in the main material item number.

　　(6) For processing trade finished products that are imported as tax-exempt goods with a "Tax Exemption Certificate", the import customs declaration procedures should be processed first. The import customs declaration should fill in the item number in the "Tax Exemption Certificate", and the export customs declaration should fill in the item number of the original exported finished products in the "Processing Trade Manual". The quantities of goods in the import and export customs declarations should be consistent.

　　(7) For the destruction of processing trade goods, this column should fill in the corresponding item number of imported materials in the "Processing Trade Manual".

　　(8) For the re-export and transfer export of processing trade by-products, this column should fill in the newly added export item number for the changed by-products in the "Processing Trade Manual".

　　(9) Enterprises approved by customs to implement network supervision of processing trade must declare the customs declaration list according to customs network supervision requirements. Before declaring the import and export (including formal import and export) customs declaration form to customs, the enterprise must declare the "list" to customs. One customs declaration list corresponds to one customs declaration form, and the goods on the customs declaration form are derived from the customs declaration list. The filling specifications for item number, product name, specification, etc. in the processing trade electronic account book customs declaration form should refer to the "Processing Trade Manual."

　　34. Commodity Number

　　The commodity number filled in this section consists of 10 digits. The first 8 digits are the tariff numbers determined by the "Import and Export Tariff of the People's Republic of China," which are also the commodity codes determined by the "Customs Statistics Commodity Directory of the People's Republic of China." The last 2 digits are additional numbers that meet customs supervision requirements.

　　35. Commodity Name, Specification Model

　　This section is filled and printed in two lines. The first line fills in the Chinese commodity name of the import and export goods, and the second line fills in the specification model.

　　The specific reporting requirements are as follows:

　　(1) The commodity name and specification model should be filled in truthfully and should be consistent with the contract, invoice, and other relevant documents submitted by the consignor or the entrusted customs declaration enterprise for the import and export goods.

　　(2) The commodity name should be standardized, and the specification model should be detailed enough to meet the requirements for customs classification, price review, and license management. It can refer to the requirements for commodity name and specification model in the "Customs Declaration Directory for Import and Export Commodities of the People's Republic of China."

　　(3) For goods that have been filed for processing trade, the content filled in must be consistent with the commodity name under the same item number in the filing registration.

　　(4) For vehicles that require customs to issue a "Certificate of Import of Goods," the commodity name column should be filled in as "Vehicle Brand + Displacement (indicate cc) + Model (e.g., SUV, sedan, etc.)." The chassis of imported cars should not fill in the displacement. The vehicle brand should be filled in according to the requirements in the "List of Names of Imported Motor Vehicle Manufacturers and Corresponding Vehicle Brands in Chinese and English." The specification model column can be filled in as "Gasoline Type," etc.

　　(5) For multiple imported goods that arrive at the same port at the same time by the same means of transport and belong to the same consignee, using the same bill of lading, and should be classified under the same commodity number according to the commodity classification rules, the relevant goods should be included under that commodity number. The commodity name should be filled in as the name of the classified goods; the specification model should be filled in as the specification model of the classified goods.

　　(6) For processing trade scraps and by-products sold domestically, and scraps re-exported, this section should fill in the name and specification model of their inspection status.

　　(7) If the consignee of imported goods declares imports in a general trade manner and falls within the scope of the "List of Automobile Parts Requiring Detailed Declaration" (General Administration of Customs Announcement No. 64 of 2006), the following requirements should be followed for filling in:

　　1. The commodity name should fill in the detailed Chinese commodity name and brand of the imported auto parts, separated by "/" between the Chinese commodity name and brand, and if necessary, the English commercial name should be added; for imported complete sets of loose parts or blank parts, the words "complete set of loose parts" or "blank" should be added after the brand, separated by "/".

　　2. The specification model should fill in the complete number of the auto parts. The letter "S" should be added before the parts number, separated by "/" from the parts number, and the applicable automobile brand and model should be added in order after the parts number.

　　For auto parts that can be applied to multiple automobile models, the letters "TY" should be added after the parts number, separated by "/" from the parts number.

　　Other elements related to the specification model of imported auto parts that need to be declared, or other elements required by customs to be declared, such as "power," "displacement," etc., should be filled in after the model or "TY," separated by "/".

　　If the inspection status of auto parts is a complete set of loose parts, the parts number of the final complete product after assembly should be filled in the "Marking Code and Remarks" column.

　　(8) If the consignee of imported goods declares imports in a general trade manner and falls within the scope of the "List of Automobile Parts Requiring Detailed Declaration" (General Administration of Customs Announcement No. 64 of 2006) for auto repair parts, when filling in the specification model, the letter "W" should be added before the parts number, separated by "/" from the parts number; if the brand of the imported repair parts is inconsistent with the brand of the complete vehicle applicable to that part, the letters "WF" should be added before the parts number, separated by "/" from the parts number. The other declaration requirements are the same as above.

　　36. Quantity and Unit

　　This section is filled and printed in three lines.

　　(1) The first line should fill in the quantity and unit according to the legal first measurement unit of the import and export goods, with the legal measurement unit based on the measurement units in the "Customs Statistics Commodity Directory of the People's Republic of China."

　　(2) If there is a legal second measurement unit listed, the quantity and unit should be filled in the second line according to the legal second measurement unit. If there is no legal second measurement unit, the second line of this section should be empty.

　　(3) The transaction measurement unit and quantity should be filled in and printed on the third line.

　　(4) For quantities where the legal measurement unit is "kilogram," the filling requirements in special circumstances are as follows:

　　1. For goods packed in reusable packaging containers, the weight of the goods should be filled in after deducting the weight of the packaging container, such as canned isotopes, canned oxygen, and similar products.

　　2. For goods using non-divisible packaging materials and containers, the net weight of the goods should be filled in (i.e., including the net weight of the inner layer directly packaged), such as canned goods for retail, cosmetics, pharmaceuticals, and similar products.

　　3. For goods priced by public weight according to commercial practices, the public weight should be filled in, such as unwashed wool, wool strips, etc.

　　4. For goods priced by gross weight as net weight, the gross weight can be filled in, such as bulk goods like grain and feed.

　　5. For alcoholic beverages and drinks using retail packaging, the weight of the liquid portion should be filled in.

　　(5) If complete sets of equipment or goods with tax exemptions need to be imported in batches, the quantity should be determined according to the actual inspection status at the time of actual import.

　　(6) Incomplete products or unfinished products that have the basic characteristics of complete products should be classified according to the "Commodity Name and Coding Coordination System" classification rules as complete products, and the actual quantity constituting the complete product should be filled in.

　　(7) The measurement unit for goods already registered under processing trade must be consistent with the measurement unit of the goods under the same item number in the "Processing Trade Manual". For processing trade scrap and by-products sold domestically, and scrap re-export, this section should report the measurement unit of their inspection status.

　　(8) The measurement unit for import and export goods under preferential trade agreements must be consistent with the measurement unit of the corresponding goods on the certificate of origin.

　　(9) Gas goods with a legal measurement unit of cubic meters should be converted to the volume under standard conditions (i.e., zero degrees Celsius and 1 standard atmosphere) for reporting.

　　37. Origin (Region)

　　The origin (region) should be reported based on the "Regulations on the Origin of Import and Export Goods of the People's Republic of China", the "Regulations of the General Administration of Customs on the Implementation of the Substantial Change Standards in Non-Preferential Origin Rules", and the origin determination standards specified in the management regulations of various preferential trade agreements by the General Administration of Customs. If the origin of the same batch of import and export goods is different, the origin (region) should be reported separately. If the origin (region) of the import and export goods cannot be determined, report "Country not specified" (code 701).

　　This section should select and report the corresponding country (region) name and code according to the "Country (Region) Code Table" specified by customs.

　　38. Final Destination Country (Region)

　　The final destination country (region) should report the final actual consumption, use, or further processing and manufacturing country (region) of the known import and export goods. For direct transport goods that do not go through a third country (region), the destination country (region) is the country (region) of arrival; for goods transiting through a third country (region), the last country (region) to which they are sent is the final destination country (region). If the final destination country (region) of the same batch of import and export goods is different, the final destination country (region) should be reported separately. If the final destination country (region) of the import and export goods cannot be determined, report the last known destination country (region) as the final destination country (region).

　　This section should select and report the corresponding country (region) name and code according to the "Country (Region) Code Table" specified by customs.

　　39. Price

　　This section reports the actual transaction unit price of the import and export goods under the same item number. If there is no actual transaction price, this section reports the unit value.

　　40. Total Price

　　This section reports the actual total price of the import and export goods under the same item number. If there is no actual transaction price, this section reports the value.

　　41. Currency System

　　This section should select and report the corresponding currency name and code according to the "Currency Code Table" specified by customs. If the actual transaction currency is not listed in the "Currency Code Table", the actual transaction currency should be converted into the currency specified in the "Currency Code Table" according to the exchange rate on the declaration date.

　　42. Exemption

　　This section should select the corresponding exemption method from the "Exemption Tax Method Code Table" specified by customs for each item listed on the customs declaration according to the "Exemption Tax Certificate" issued by customs or relevant policy regulations.

　　The customs declaration for processing trade goods should be reported according to the exemption regulations registered in the "Processing Trade Manual"; if the exemption regulations registered in the "Processing Trade Manual" are "security deposit" or "letter of guarantee", it should be reported as "fully exempt".

　　43. Special Relationship Confirm

　　This section reports whether there is a special relationship between the buyer and seller in the import and export transaction according to Article 16 of the "Measures for the Assessment of Import and Export Goods Duty Paid Prices" (hereinafter referred to as the "Assessment Measures"). If any of the following situations exist, it should be considered that the buyer and seller have a special relationship, and this section should report "Yes"; otherwise, report "No":

　　(1) The buyer and seller are members of the same family;

　　(2) The buyer and seller are senior executives or directors of each other;

　　(3) One party directly or indirectly controls the other party;

　　(4) Both parties are directly or indirectly controlled by a third party;

　　(5) Both parties jointly control a third party directly or indirectly;

　　(6) One party directly or indirectly owns, controls, or holds more than 5% (including 5%) of the publicly traded voting shares or stock of the other party;

　　(7) One party is an employee, senior executive, or director of the other party;

　　(8) The buyer and seller are members of the same partnership.

　　If the buyer and seller have a business connection, where one party is the exclusive agent, exclusive distributor, or exclusive assignee of the other party, it should also be considered as having a special relationship if it meets the provisions of the previous paragraph.

　　44. Price Influence Confirm

　　This section reports whether the special relationship between the buyer and seller affects the transaction price in the import and export transaction according to Article 17 of the "Assessment Measures". If the taxpayer cannot prove that their transaction price is close to any of the following prices that occurred simultaneously or approximately simultaneously, it should be considered that the special relationship has an impact on the transaction price of the import and export goods, and this section should report "Yes"; otherwise, report "No":

　　(1) The transaction price of the same or similar import and export goods sold to domestic buyers without a special relationship;

　　(2) The duty-paid price of the same or similar import and export goods determined according to the reverse pricing method specified in the "Assessment Measures";

　　(3) The duty-paid price of the same or similar import and export goods determined according to the pricing method specified in the "Assessment Measures".

　　45. Confirm Payment of Royalty Fees

　　This section reports whether the buyer in the import and export transaction directly or indirectly pays royalty fees to the seller or related parties according to Article 13 of the "Assessment Measures". Royalty fees refer to the fees paid by the buyer of import and export goods to the intellectual property rights holder and the effective authorized person regarding the license or transfer of patent rights, trademark rights, proprietary technology, copyright, distribution rights, or sales rights. If the buyer in the import and export transaction directly or indirectly pays royalty fees to the seller or related parties, this section should report "Yes"; otherwise, report "No".

　　46. Version Number

　　This section applies to the export customs declaration of processing trade goods. This section should be consistent with the version of the finished product consumption registered in the "Processing Trade Manual", extracted from the registered data in the "Processing Trade Manual" or the enterprise export customs declaration list.

　　47. Item Number

　　This section applies to the import and export customs declaration forms for processing trade goods. This section should be consistent with the material and finished product item numbers filed in the "Processing Trade Manual," extracted from the filed data in the "Processing Trade Manual" or the company's export customs declaration list.

　　Forty-eight, Data Entry Personnel

　　This section is used to record the names of the pre-entry operators.

　　Forty-nine, Entry Unit

　　This section is used to record the name of the pre-entry unit.

　　Fifty, Customs Notes and Stamps

　　This section is for customs annotations during operations.

　　The angle brackets (< >), commas (,), hyphens (-), colons (:), and other punctuation marks and numbers described in this specification must be filled in using half-width characters in a non-Chinese state.

　　Meaning of related terms:

　　Customs Declaration Entry Voucher: Refers to the voucher filled out by the declaring unit in the format of the customs declaration form, used as the basis for the pre-entry of the customs declaration form. The numbering rules for this voucher are determined by the declaring unit.

　　Pre-entry Customs Declaration: Refers to the customs declaration form that the pre-entry unit fills out and prints according to the customs declaration voucher provided by the declaring unit, which has not yet been accepted by customs.

　　Customs Declaration Proof Copy: Refers to the document provided by customs in the format of the customs declaration form after verifying the actual entry and exit of goods, used as proof for the sender and receiver of import and export goods to handle tax refunds and foreign exchange verification procedures with the national tax and foreign exchange management departments.