I. Should the Declared Amount Be FOB or CIF Price?

According toINCOTERMS 2025According to the latest regulations, the price column on the customs declaration form should reportthe actual transaction price of goods. Specific filling principles to note:

• When using FOB terms: Declared value = commodity value + domestic transportation/packaging costs
• When using CIF terms: Declared value = commodity value + international freight + insurance
• Special cases (such as DDP terms): Need to confirm overseas tax treatment methods with customs broker

II. What to Do If Customs Valuation Fails?

In 2025, China Customs has fully implementedintelligent valuation systemWhen enterprises face customs valuation challenges, the following steps are recommended:

• Step 1: Provide complete transaction documents
  • Verify consistency between proforma invoice and commercial invoice
  • Match bank payment and receipt records
• Step 2: Supplement price composition explanation
  • Special discounts require written explanation
  • Related-party transactions need transfer pricing documentation
• Step 3: Apply for advance pricing ruling (recommended to process 30 days before shipment)

III. Can underreporting prices save tariffs? How severe are the consequences?

2025 customs audit data shows misdeclared price cases account for 32% of total. Enterprises should pay special attention to:

• Penalty standards: Deviations exceeding 10% of amount will face
  • Fines equivalent to 30%-200% of goods value
  • Downgrade of enterprise credit rating
  • Subsequent customs inspection rate increases to 80%
• Compliance recommendations:
  • Maintain complete price supporting documents for at least 3 years
  • Regularly update HS code corresponding dutiable values

IV.Cross-border E-commerceHow to determine declared value?

For B2C e-commerce exports, 2025 new regulations require:

• Single shipment value ≤5000 RMB: Simplified declaration allowed
  • Must provide platform transaction screenshots
  • Payment proof must show actual payment amount
• Single shipment value >5000 RMB: Must declare as general trade
  • Supplementary buyer-seller relationship statement required
  • Brand authorization needs separate annotation

V. Which auxiliary costs must be included in declared value?

According to General Administration of Customs Announcement No.1 2025, the following costs must be included in dutiable value:

• Patent royalties paid by buyer (directly related to imported goods)
• Resale profit sharing (agreed before goods enter customs territory)
• Special packaging design fees (not included in goods price)
• Installation and debugging fees (portion incurred overseas under CIF terms)

It is recommended that enterprises clearly define cost-sharing clauses in contracts to avoid subsequent price disputes.