1. What is the background of the reform and optimization of the "Two-Step Declaration"?
Answer: To implement the Party Central Committee and the State Council's directive to further deepen reform comprehensively, the customs authority balances safety with convenience, rights with responsibilities, inheritance with innovation, as well as standardization with modernization. These efforts aim to further enhance regulatory and service capabilities, improve customs clearance efficiency, reduce business costs, facilitate trade, and carry out reforms to optimize the "Two-Step Declaration" model for import customs clearance.
2. What benefits does the "Two-Step Declaration" reform and optimization provide to enterprises?
Answer: The "Two-Step Declaration" is a significant reform initiative by the customs authority that addresses the need of enterprises to quickly pick up imported goods without needing to provide all declaration elements upfront. This reform improves the efficiency of customs clearance at ports. To continuously adapt to the new trends and requirements of foreign trade development, this reform and optimization primarily deliver the following conveniences to enterprises: First, the integration of the declaration model. The current "two-step declaration" and "one-time declaration, step-by-step disposal" interfaces are combined into a unified declaration portal on the International Trade "Single Window" (hereinafter referred to as the "Single Window"); Second, the optimization of summary declaration items by removing the checkboxes for "tax-related, license-related, and inspection-related" items; Third, support for uploading accompanying documents for summary declarations; Fourth, dynamic publication of the "two-step declaration" negative list; Fifth, relaxation of conditions for complete declarations.
3. Which customs are included in the scope of this "two-step declaration" reform and optimization pilot?
Answer: The customs participating in this pilot are:
Beijing Chaoyang Customs under Beijing Customs.
Tianjin Binhai Airport Customs under Tianjin Customs.
Wusong Customs and Waigaoqiao FTZ Customs under Shanghai Customs.
Yancheng Customs under Nanjing Customs.
Qianjiang Customs under Hangzhou Customs.
Meishan Customs under Ningbo Customs.
Yantai Customs and Haiyang Customs under Qingdao Customs.
Nansha Customs under Guangzhou Customs.
Dongguan Customs under Huangpu Customs.
4. How is the pilot promotion of the reform and optimization of the "two-step declaration" arranged?
Answer: It will be implemented in three phases as follows: Phase 1: From May 6 to 11, 2025, pilot enterprises can choose the new "two-step declaration" model to declare to any Pilot Customs; Phase 2: From May 12 to June 15, domestic consignees with a credit rating other than "dishonest enterprise" can choose the new "two-step declaration" model to declare to any Pilot Customs; Phase 3: Starting from June 16, customs nationwide will fully implement the new "two-step declaration" model.
5. Has the scope of application for enterprises changed after the "two-step declaration" reform and optimization?
Answer: There is no change. The credit rating of the domestic consignee shall still be a non-dishonest enterprise.
6. What types of goods qualify for the new "two-step declaration" model?
Answer: Customs sets up a "two-step declaration" negative list according to regulatory requirements, and all goods outside the negative list can be subject to the "two-step declaration" model. The negative list includes goods subject to prohibition and restriction control measures, tariff quota management, trade remedy measures, suspension of tariff concession obligations and additional tariff measures (only those originating from countries implementing such measures), goods subject to additional tariff measures for the purpose of imposing retaliatory tariffs (only those originating from countries implementing such measures), as well as special imported items, imported animals and plants and their products, imported food from specific countries or regions, imported hazardous chemicals and other goods that cannot be subject to "two-step declaration" for the time being.
7. On which platforms can enterprises query the "two-step declaration" negative list products?
Answer: Enterprises can access the "Single Window" portal website. Under the "You can query here" module, navigate to the "Parameter Query" interface to search for negative list goods under the new "two-step declaration" model.
8. During the pilot phase, what changes have been made to the declaration portal of the "Single Window"?
Answer: During the pilot phase, both the new "two-step declaration" model and the original model are available for declaration.
Under the new model, the "two-step declaration" and "one-time declaration, step-by-step disposal" processes are integrated into a single declaration portal. Enterprises can fill out and submit import customs declaration forms through the "Import Customs Declaration (Trial Operation)" or "Entry Filing List Declaration (Trial Operation)" modules under the Goods Declaration-Import Goods Declaration section of the "Single Window." Depending on the information provided by the enterprise, the system will prompt them to choose between "Summary Declaration" or "Full Declaration" to complete the customs declaration. During the pilot period, if enterprises using the new "Two-step Declaration" model encounter special circumstances, they may contact the Pilot Customs to handle related business through the original model.
Under the original model, enterprises continue to complete and submit the "Two-step Declaration" customs declaration form through the Single Window's "Import Customs Declaration (Two-step Declaration)" and "Entry Filing List (Two-step Declaration)" modules.
9. After the full-scale promotion, what changes will occur in the declaration interface of the "Single Window"?
Answer: After the full-scale promotion, enterprises will submit their declarations through the unified interface integrated within the "Single Window." Under the "Single Window" Goods Declaration - Import Goods Declaration, the new customs declaration form can be completed and submitted via the "Import Customs Declaration Form Submission" or "Entry Filing List Declaration" modules. Based on the enterprise's input, the Single Window will prompt the option to use "Summary Declaration" or "Continue Full Declaration" for submitting the customs declaration form (dishonest enterprises are required to submit a full declaration).
The original import declaration portal of the "Single Window" and the "Two-Step Declaration" function of the "Mobile Customs" APP will be discontinued following their full-scale promotion.
10. Is it still necessary to select the items "Tax-related", "License-related", and "Inspection-related" during the summary declaration phase?
Answer: During the summary declaration stage, enterprises are not required to select the "three '-related'" items. If the content to be filled involves requirements for regulatory certificates, the requirement to provide the "regulatory certificate number" should be retained. If the content relates to inspection and quarantine regulatory requirements, the information fields such as "product qualification (product license/approval/filing)", "regulatory category name (13 digits)", "goods attributes", and "purpose" in the "commodity information" section should also be retained.
11. What changes have been made to the summary declaration items?
Answer: Mandatory fields have been adjusted: three new items, namely, "specification model", "currency", and "transaction method", have been added. The requirement for "commodity number" has been updated from 6 digits to 10 digits. Increase the minimum declaration requirements for specific goods: Based on regulatory requirements such as safety access, establish and dynamically adjust the minimum declaration criteria for certain goods.
12. What are the minimum declaration requirements for specific goods during the summary declaration phase?
Answer: Under the new "Two-Step Declaration" model, minimum declaration requirements are outlined for specific goods during the summary declaration phase and are dynamically adjusted based on customs regulatory requirements. Currently, the minimum declaration requirements include destination customs, departure date, packaging type, inspection and quarantine goods specifications, and production date. The "Single Window" system notifies enterprises of the minimum declaration requirements based on the provided information. For instance, in the summary declaration phase for imported food, aside from the mandatory fields, enterprises are also required to declare the following three items to customs: "Departure Date," "Production Date" (specific to imported food), and "Product Shelf Life" (specific to infant formula milk powder).
13. What accompanying documents can be uploaded during the summary declaration process?
Answer: During the summary declaration phase, enterprises can upload accompanying documents such as inspection and quarantine certificates, contracts, invoices, etc., through the "Single Window" based on actual trade needs. During customs clearance, enterprises can also supplement or re-submit attached documents in accordance with customs supervision requirements.
14. What are the updated requirements for tax guarantees under the new "two-step declaration" model?
Answer: Enterprises importing taxable goods must file a tax guarantee with the local customs office before declaring the import of the goods. The Customs calculates and deducts the guarantee amount based on the enterprise's summary declaration items. Once the enterprise settles the taxes, the tax guarantee amount is automatically restored. The guarantee amount can be used on a revolving basis within the validity period.
15. What is the timeline requirement for a complete declaration?
Answer: After completing the summary declaration, enterprises are not required to wait for the customs procedures related to the summary declaration to be finalized. Once the "Summary Declaration Status" shows as "Summary Declaration Review" in the "Single Window" system, enterprises can proceed to make a complete declaration via the "Single Window." Unless otherwise stipulated, enterprises must complete their declaration within fourteen days from the date of the entry declaration of their means of transport.
16. How can enterprises identify which "two-step declaration" customs declaration forms are nearing the deadline for complete declaration?
Answer: Three days before the deadline for complete declaration, the "Single Window" will remind enterprises to make a complete declaration in a timely manner. Under the "Customs Declaration Data Query" section within the "Single Window" Goods Declaration-Comprehensive Query, different background colors of the queried customs declaration forms indicate different situations: yellow indicates that the current date is less than 3 days from the deadline for complete declaration, while light pink indicates that the deadline for complete declaration has already been exceeded.
17. After the pilot implementation of the "two-step declaration" reform and optimization, will late declaration fees be charged for complete declarations submitted after the prescribed deadline?
Answer: Article 10 of the Administrative Regulations of the Customs of the People's Republic of China on Import and Export Goods Declaration (Order No. 277 of the General Administration of Customs), effective from May 1, 2025, stipulates that "if the consignee of imported goods or the entrusted customs declaration enterprise submits a complete declaration to customs beyond the prescribed deadline, customs shall impose late declaration fees in accordance with the law." The late declaration fee shall be levied starting from the 15th day after the means of transport declares its entry into the country, with the date of complete declaration to customs being the deadline. Therefore, regardless of the original model or the new model, from May 1, 2025, enterprises failing to make a complete declaration to customs within the prescribed period shall be subject to the late declaration fee, as levied by customs in accordance with the law. This means that if the means of transport declares its entry on or after May 1, 2025, and a complete declaration is not made on time, customs will levy a late declaration fee in accordance with the law.
18. After the implementation of the pilot reform and optimization of the "two-step declaration", under the original "two-step declaration" model, if an enterprise fails to make a complete declaration within the prescribed period due to reasons such as customs inspection, can the late declaration fee be reduced or exempted?
Answer: Enterprises may apply to customs for a reduction or exemption of late declaration fees incurred due to reasons related to customs operations. From the effective date of the "Administrative Regulations of the Customs of the People's Republic of China on Import and Export Goods Declaration", late declaration fees will be imposed on the original "two-step declaration" model customs declaration forms in accordance with these regulations. If an enterprise is unable to complete the declaration within the prescribed timeframe due to port inspections, sampling and testing, or other customs-related operations, the enterprise may apply to customs for a waiver of the late declaration fees.
19. After the implementation of the "two-step declaration" reform and optimization pilot, how can a customs declaration form, previously briefly declared, be fully declared?
Answer: During the pilot period from May 6 to June 15, the "Single Window" will introduce a new "Customs Declaration Data Query (Trial Operation)" menu, while the original "Customs Declaration Data Query" menu remains unchanged. Enterprises can use the "Goods Declaration" - "Comprehensive Query" - "Customs Declaration Data Query" functions in the "Single Window" to query original summary declaration data and proceed with complete declarations.
After full implementation on June 16, the original "Customs Declaration Data Query" menu will be discontinued, and the "Customs Declaration Data Query (Trial Operation)" menu will be renamed to "Customs Declaration Data Query." When using the "Customs Declaration Data Query" function to access data, enterprises will be able to query both new and old data. They can continue to complete the full declaration process by retrieving the original summary declaration data.
20. Does the enterprise client need to undertake system upgrades under the new "Two-Step Declaration" model?
Answer: The "Single Window" will publish updates regarding the changes in the pre-entry system client and business data exchange interface prior to the pilot phase. Enterprises are required to complete the necessary modifications in accordance with the procedures. Enterprises can access the "Single Window" portal website, navigate to the "Open Platform" section from the top navigation menu, click on "Interface Document", and select "Goods Declaration" to view the interface document for the "Two-Step Declaration" new mode customs declaration form for enterprises.
(Contributed by: Department of General Operation)
Disclaimer：The above content is translated from Chinese version of GACC. The GACC version shall prevail.