- From 16 June 2025, China’s “two-step declaration” (两步申报) clearance model is available to importers at all Customs districts nationwide, selected via the Single Window or “Internet + Customs”.
自2025年6月16日起，中国进口货物”两步申报”通关模式适用范围扩大至全国海关，企业通过国际贸易”单一窗口”或”互联网+海关”选择该模式。- Announcement 2025 No.44 reform optimizes the pilot: a consolidated entry, goods may leave after summary declaration, and full declaration must be completed within 14 days of the conveyance’s inbound report or a late-declaration fee applies.
2025年第44号公告改革优化试点：整合申报入口、概要申报后货物即可提离、完整申报须于运输工具申报进境之日起14日内完成，超期征收滞报金。- The negative list for two-step declaration is dynamically adjusted; goods under import/export bans, tariff quotas, trade remedies, special items, certain national-origin foods, and dangerous chemicals must still use the full declaration.
“两步申报”负面清单动态调整；禁限管制、关税配额、贸易救济、特殊物品、特定国家食品、危化品等仍须完整申报。- Order No.277, effective 1 May 2025, consolidates former Customs/CIQ rules, makes electronic declaration the default principle, extends export advance declaration from 3 to 7 days, and adds explicit “two-step declaration” and “release without declaration” clauses.
第277号令自2025年5月1日施行，整合原关检规章、明确电子数据报关为原则、出口提前申报期限由3天延至7天，并新设”两步申报””径予放行”条款。- For foreign importers, the model speeds clearance, reduces capital tied up in duties, and improves supply-chain predictability — but items on the negative list still require licenses and inspection certificates prepared in advance.
对外资进口商而言，该模式加快通关、减少资金占用、提高供应链可预期性；但负面清单内货物仍须完整申报，需提前备妥许可证件与检验检疫证书。- Practical steps: file a tax-guarantee with your China broker, upload attachments via Single Window ahead of time, pre-screen goods against the negative list, and keep classification and valuation files for post-clearance audit.
操作建议：在中国报关代理处备案税款担保、用单一窗口提前上传单据、对照负面清单预判申报方式、保留归类与估价资料备查。
Two-Step Customs Declaration & the 2025 Declaration Rules Overhaul | 进口货物”两步申报”全面推广与申报管理规定修订（2025）
Overview
China’s import clearance entered a new phase in 2025. GACC rolled out three interlocking measures reshaping how goods enter: nationwide expansion of the “two-step declaration” (两步申报) model, a reform of its pilot rules, and a consolidated declaration regulation. Together they move customs toward faster release, lighter upfront duty, and a more digital, risk-based workflow — while keeping control over sensitive goods via a dynamic negative list.
This article explains what changed, how the two-step model works, which goods are still excluded, what Order No.277 means for daily operations, and what foreign importers should do now. It is informational; confirm current procedures and the live negative list with GACC, the Single Window, and qualified PRC counsel.
The 2025 reform package at a glance
Three instruments define the landscape:
- Announcement 2025 No.115 (nationwide expansion). Effective 16 June 2025, the previously piloted “two-step declaration” model is extended to all Customs districts, chosen via the Single Window or “Internet + Customs”.
- Announcement 2025 No.44 (pilot reform optimization). It refines the mechanics: consolidated entry, release after summary declaration, full declaration within 14 days (late-declaration fee for overruns), no inspection/tax/license checkboxes, summary-stage attachments, tax-guarantee deduction, and a dynamic negative list.
- Order No.277 (consolidated declaration rules). Effective 1 May 2025, it merges former Customs and CIQ rulebooks, makes electronic declaration the principle, extends export advance declaration from 3 to 7 days before loading, and adds clauses for “two-step declaration” and “release without declaration” (径予放行).
The three are complementary: Order No.277 is the legal backbone, No.115 widens access, and No.44 tunes the mechanics.
How two-step declaration works
The model splits a normal import declaration into two stages:
- Summary declaration (概要申报). The importer submits a trimmed set of key fields — typically the nine essentials covering the conveyance, the goods’ basic identity, quantity, and value — to obtain release. After acceptance, the goods may be taken delivery of and moved, even though the full tax assessment is not yet final.
- Full declaration (完整申报). Within 14 days of the conveyance’s inbound report, the importer submits the complete declaration with all regulatory details, attachments, and final duty. Missing the deadline triggers a late-declaration fee.
Refinements from No.44 matter in practice: the declaration entry is consolidated, so the importer no longer ticks whether goods involve inspection, tax, or license — Customs determines supervision paths from the data. Attachments can be uploaded at the summary stage, front-loading certificates. Tax-guarantee deduction (税款担保扣缴) lets duties be deducted against a pre-filed guarantee instead of an upfront cash payment, easing working capital.
The negative list and what stays in full declaration
Two-step declaration is not universal. GACC maintains and dynamically adjusts a negative list of goods that must use the full declaration. As set out in No.44, it covers goods subject to:
- import/export ban and restriction control (禁限管制);
- tariff-rate quotas (关税配额);
- trade-remedy measures (贸易救济);
- special items (特殊物品, e.g., certain biological or high-risk goods);
- designated national-origin foods (特定国家食品); and
- dangerous chemicals (危化品).
For these goods the split does not apply: the importer must file a complete declaration and, usually, already hold the license, quota certificate, or inspection/quarantine certificate at release. The list shifts over time, so re-check it per shipment.
What Order No.277 changes for daily operations
Beyond two-step declaration, Order No.277 modernizes baseline rules:
- Electronic data is the principle. Paper is the exception; declarations and amendments move through the Single Window or “Internet + Customs” as electronic data.
- Export advance declaration extended to 7 days. Exporters may lodge an advance declaration up to 7 days before loading (up from 3), giving more lead time to resolve classification, license, or valuation issues.
- “Release without declaration” (径予放行) codified. For eligible low-risk situations, the order provides a statutory basis.
- Consolidation of Customs and CIQ. The merger reduces duplicate submissions that previously sat with separate Customs and inspection/quarantine regimes.
What it means for foreign importers
For a WFOE, representative-office procurement arm, or overseas supplier shipping into China, the changes cut favorably:
- Faster clearance and earlier access. Summary declaration gets product moving and out of port sooner, shortening the cash-to-shelf cycle for time-sensitive goods.
- Less capital tied up in duties. With tax-guarantee deduction and deferred assessment, importers avoid a large upfront duty payment and convert it into a managed liability.
- More predictable supply chains. A 14-day, bounded full-declaration window and consolidated entry reduce ambiguity about when and how release happens.
The counterweight is discipline. Negative-list goods still require full declaration and, critically, the licenses and inspection certificates must be prepared in advance — there is no summary-release shortcut.
Operational recommendations
- File a tax guarantee with your China broker. A pre-arranged guarantee enables tax-guarantee deduction and removes per-shipment upfront duty.
- Upload attachments via the Single Window ahead of time. No.44 permits summary-stage attachments; pre-load certificates and packing lists.
- Pre-screen every shipment against the live negative list. Before choosing two-step, confirm the HS code and conditions are not listed; if they are, budget for full declaration and license lead times.
- Keep classification and valuation files ready. Retain HS rationale, transaction-value support, and freight/insurance records to defend declarations if queried.
Practical example
“NordicFoods,” a European supplier, imports a mixed container into Shanghai: snack foods from an approved country, plus a small batch of a special dietary supplement under “special items” control.
For the snack foods — not on the negative list — the Shanghai agent filed a summary declaration, uploaded the certificate of origin and hygiene certificate at the summary stage, and, with a tax guarantee on file, took delivery the same day. The full declaration was completed within 14 days, duty deducted against the guarantee — no large upfront payment, quick retail reach.
The supplement told a different story. On the negative list (special items), two-step did not apply; the agent had to file a full declaration and already hold the special-item approval and inspection certificate before release. NordicFoods had built the license lead time into its plan, so it cleared — but only because the certificate was prepared weeks earlier. The lesson: the negative list is the gate, and knowing which side each product sits on before the vessel sails turns the reform into real lead-time and cash-flow gains.
Sources
- General Administration of Customs — Announcement 2025 No.115 (nationwide expansion of two-step declaration): http://www.customs.gov.cn
- General Administration of Customs — Announcement 2025 No.44 (two-step declaration pilot reform optimization): http://www.customs.gov.cn
- State Council Gazette — Order No.277, Measures for the Administration of Customs Declaration of Import and Export Goods (effective 1 May 2025): https://www.gov.cn/gongbao/2025/issue_12026/202505/content_7022577.html
- China International Trade Single Window (official portal): https://www.singlewindow.cn
- “Internet + Customs” (official portal): https://online.customs.gov.cn
Related reading
- see also: Import-export licensing & customs clearance (50-import-export-customs-clearance)
- see also: RCEP benefits for foreign investors (42-rcep-benefits-foreign-investors)
- see also: Bonded logistics in free-trade zones (24-ftz-bonded-logistics)
进口货物”两步申报”全面推广与申报管理规定修订
概述
中国进口清关于2025年进入新阶段。海关总署推出三项相互衔接的举措，重塑货物入境方式：将”两步申报”模式推广至全国、改革其试点规则，以及出台整合后的进出口货物申报管理规定。三者合力，推动海关走向更快放行、更轻的前置税负与更数字化、以风险为本的作业流程——同时通过动态调整的负面清单，对敏感货物保持刚性管控。
本文说明究竟改了什么、两步模式如何运转、哪些货物仍被排除、新第277号令对日常操作意味着什么，以及外资进口商当下应怎么做。本文仅为信息参考，具体流程与现行负面清单请以海关总署、单一窗口及合格中国法律顾问确认。
2025改革组合拳一览
三份文件界定当前格局：
- 海关总署公告2025年第115号（全面推广）。 自2025年6月16日起，此前试点的”两步申报”模式扩大至全国各海关，企业通过单一窗口或”互联网+海关”选择。
- 海关总署公告2025年第44号（改革优化试点）。 细化机制：整合入口、概要申报后货物即可提离、完整申报须于进境之日起14日内完成（超期征滞报金）、取消涉检涉税涉证勾选、概要阶段可上传单据、实施税款担保扣缴、并引入动态调整的负面清单。
- 海关总署令第277号（整合申报规则）。 《中华人民共和国海关进出口货物申报管理规定》自2025年5月1日施行。合并原海关与检验检疫（CIQ）规章，确立电子数据报关为准则，将出口提前申报由装货前3天延长至7天，并新设”两步申报”与”径予放行”条款。
三者互补：第277号令是法律主干，第115号拓宽适用，第44号打磨机制。
两步申报如何运作
该模式将常规进口申报拆为两个阶段：
- 概要申报。 进口商提交精简的关键字段——通常涵盖运输工具、货物基本身份、数量与价值的九项必备要素——以获得放行。概要申报被接受后，货物即可提离并移动，尽管完整税款计征尚未定案。
- 完整申报。 自运输工具申报进境之日起 14日内提交含全部监管细节、随附单据与最终税款的完整报关单。逾期海关征收滞报金。
第44号的多处优化在实务中很关键：申报入口整合，进口商不再勾选货物是否涉检、涉税、涉证——海关据数据判定监管路径。概要申报阶段即可上传随附单据，前置提交证书。税款担保扣缴：预先备案的担保使税款从担保中扣划，而非前置现金支付，缓解运营资金压力。
负面清单与仍需完整申报的情形
两步申报并非普适。海关总署维护并动态调整一份须完整申报的负面清单。依第44号，其涵盖受下列管制约束的货物：
- 进出口禁限管制；
- 关税配额；
- 贸易救济措施；
- 特殊物品（如特定生物或高风险货物）；
- 特定国家食品；以及
- 危险化学品。
对此类货物，”先概要后完整”不适用：进口商必须提交完整申报，且多数情形下在放行时即已持有所需许可证、配额证或检验检疫证书。清单随政策与风险动态调整，故应按票重新核对。
第277号令给日常操作带来哪些变化
除两步申报外，第277号令对基础规则作现代化改造：
- 电子数据为原则。 纸质为例外；申报与修改均经单一窗口或”互联网+海关”以电子数据流转。
- 出口提前申报延至7天。 出口商现可在装货前最多7天（原3天）办理提前申报，为启运前解决归类、许可或估价问题留出更充裕时间。
- “径予放行”成文化。 对符合条件的低风险情形，该令提供法定依据，与整体便利化导向一致。
- 关检合一。 合并缩减了原先分属海关与检验检疫两套体制的重复提交。
对外资进口商的意义
对一家外商投资企业（WFOE）、代表处采购机构，或向中国发货的境外供应商，改革朝向有利方向：
- 通关更快、更早拿到货。 概要申报让产品更快移动、更早离港，缩短时令货物的”资金到货架”周期。
- 更少资金被税款占用。 借助税款担保扣缴与递延计征，进口商免去大额前置关税，将其转为受管理的负债。
- 供应链更可预期。 14日、边界清晰的完整申报时限与整合入口，降低了”何时、以何种方式放行”的不确定性。
对应的代价是纪律。负面清单内货物仍须完整申报，且关键在于许可证与检验检疫证书须提前备妥——并无概要放行捷径。
操作建议
- 在中国报关代理处备案税款担保。 预先安排的担保可启用税款担保扣缴，免去每票前置关税。
- 用单一窗口提前上传随附单据。 第44号允许概要阶段上传；前置证书与装箱单。
- 每票对照现行负面清单预筛。 选择两步申报前，确认HS编码与监管条件不在当前清单；若在，须为完整申报与许可前置期留预算。
- 备妥归类与估价资料。 保留HS归类依据、成交价格佐证及运费/保险费记录，以备被质疑时辩护。
实操示例
欧洲供应商”NordicFoods”向上海进口一票混装集装箱：来自准入国的一般包装休闲食品，外加一小批归入”特殊物品”管制的特殊膳食补充剂。
对不在负面清单的休闲食品，上海代理经单一窗口提交概要申报，在概要阶段上传原产地证与卫生证书，并凭已备案税款担保于放行当日提货。完整申报随后在14日窗口内完成，税款从担保扣划——无大额前置支付，迅速上架。
那批补充剂则是另一番情形。因其位于负面清单（特殊物品），两步申报不适用；代理须提交完整申报，且放行前即已持特殊物品审批与检验检疫证书。NordicFoods已将许可前置期纳入计划，故得以清关——但前提是证书提前数周备妥。经验是：负面清单是闸门，在船舶启运前弄清每个产品位于闸门哪一侧，是把改革转化为真实前置期与现金流收益的关键。
来源
- 海关总署——公告2025年第115号（两步申报全面推广）：http://www.customs.gov.cn
- 海关总署——公告2025年第44号（两步申报改革优化试点）：http://www.customs.gov.cn
- 国务院公报——第277号令《中华人民共和国海关进出口货物申报管理规定》（2025年5月1日施行）：https://www.gov.cn/gongbao/2025/issue_12026/202505/content_7022577.html
- 中国国际贸易单一窗口（官方门户）：https://www.singlewindow.cn
- “互联网+海关”（官方门户）：https://online.customs.gov.cn
相关阅读
- 参见：进出口许可与海关清关（50-import-export-customs-clearance）
- 参见：RCEP红利与外资投资者（42-rcep-benefits-foreign-investors）
- 参见：自贸区保税物流（24-ftz-bonded-logistics）