First, we need to understand the meanings and operational processes of these two concepts.
Normal Export Customs Declaration
Applicable to enterprises with import and export rights. The enterprise uses its own import and export rights to declare customs in its own name, pays the corresponding taxes and fees, and enjoys policies such as export tax rebates. This method requires the enterprise to have legal qualifications, such as a business license and import-export operating rights, and must handle a series of documents including customs declaration forms, contracts, packing lists, invoices, and declaration elements.
Third-Party Export Customs Declaration
Applicable to companies, factories, and individuals without import or export rights as well as foreign trade companies that have import or export rights but deal with low-value goods or minimal tax refunds. Third-party export customs declarations must be declared under the title of a third party company that has import-export rights; although actual shipping is handled by one’s own company, it does not affect contracts, bills of lading, certificates of origin or clearance for foreign customers.
Next, we discuss the main differences between the two：
1. Qualification Requirements
- Normal customs declaration requires the enterprise to have its own import and export rights.
- Third-party customs declaration is done through a third party that has import and export rights.
2. Operational Process
- Normal customs declaration requires providing complete information to the freight forwarder, including reports, contracts, packing lists, and invoices.
- Third-party customs declaration involves necessary documents provided by the third party; enterprises usually only need to submit commercial documents such as invoices and packing lists.
3. Legal Risks
- Normal customs declaration is legal and compliant.
- Third-party customs declaration may involve borrowing someone else’s qualifications, which carries certain legal risks.
4. Tax Treatment
- Normal customs declarations can enjoy tax refunds.
- Third-party customs declarations cannot receive tax refunds because they are declared under another company’s name.
5. Foreign Exchange Settlement
- Enterprises with normal customs declarations can collect foreign exchange independently.
- Third-party customs declarations may require collecting foreign exchange through a third-party account.
6. Costs
- Normal customs declarations incur related costs, such as fees for specific documentation.
- Third-party customs declarations may save time and costs in obtaining qualifications but must pay agency fees.
Third-Party Export Customs Declaration
- To comply with China’s export regulations, we’ve engaged a licensed customs agent to handle the export formalities on our behalf. All documentation, including the customs declaration, will be provided under their company credentials. This ensures legal compliance and smooth customs clearance at your end.
- This practice is authorized under Chinese trade law (Article 12 of the Foreign Trade Law) and supervised by customs authorities. All documents, including the commercial invoice and packing list, will reflect your company as the consignee, ensuring seamless import procedures.
- We guarantee no impact on your VAT refund or import compliance. The customs agent assumes full responsibility for export-related obligations.
