How to Correctly Fill in Country of Trade and Country of Loading for Transit Trade Customs Declaration
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I am a practitioner of a foreign trade enterprise engaged in Southeast Asian transit trade, and I recently received a batch of orders transshipped from Malaysia to the EU, having never handled transit trade customs declarations before. When doing general trade before, I filled in according to conventional rules, but this time the freight forwarder said the filling rules for transit trade are different.
For example, which values should be filled in the columns of country of trade and country of loading? Also, for columns such as consignor and consignee, and trade terms, I found the options in the customs system are very different from those for general trade. Will the goods be detained if filled incorrectly?
Our goods are transshipped through Singapore, so should the transshipment port be filled? Currently, I only have the bill of lading and packing list in hand, and no certificate of origin—will this affect the filling? I am completely lost now, worried that incorrect filling will cause cargo detention, and want to know how to fill in transit trade customs declarations step by step, and whether there are any points that need special attention.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
First，it is necessary to clarify the core filling premise of transit trade customs declarations: the updated transit trade customs clearance regulations of the General Administration of Customs in 2026 require confirming the path of cargo right transfer and the integrity of the document chain first. The first step is to sort out the differences between country of trade，country of loading，and country of destination: country of trade refers to the final consumer country (a certain EU member state)，country of loading refers to the country of origin before transshipment (Malaysia)，and country of destination refers to the country where the transshipment port is located (Singapore). These three columns must not be confused，otherwise a document review warning will be triggered.
Next is the consignor and consignee column: the domestic consignor and consignee shall be filled with the full name and unified social credit code of our domestic enterprise，the overseas consignor shall be filled with the transshipment warehousing enterprise (local compliant freight forwarder in Singapore)，the overseas consignee shall be filled with the final buyer in the EU. It should be noted that the cargo right transfer certificate in the transshipment link must match the information of the customs declaration to avoid inconsistent cargo rights.
The trade term must be FOB Transshipment Port，because the delivery place of transit trade is at the transshipment port，and CIF or FOB Domestic Port for general trade cannot be selected. At the same time，the "goods storage location" on the customs declaration must be filled with the address of the customs supervised warehouse at the transshipment port. This is a new required item in 2026，and failure to fill it will result in the system being unable to submit.
Regarding the problem of missing documents，if there is no certificate of origin，the remarks column of the customs declaration shall note "No certificate of origin provided，only for transit customs clearance"，and the in/out warehouse certificates of transshipment warehousing shall be retained for customs inspection. In addition，the endorsement of the bill of lading at the transshipment port shall be consistent with the consignor and consignee information on the customs declaration，otherwise on-site inspection will be triggered.
Finally，before submission，it is necessary to conduct self-inspection through the "Transit Trade Pre-Check" function of the Customs Single Window. This function added the compliance check of transshipment path in 2026，which can detect filling errors in advance. If the document review is suspended，the cargo right certificate of the transshipment warehouse shall be provided as soon as possible to avoid additional costs caused by port detention.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
The declaration elements of transit trade customs declarations must strictly match the actual cargo right changes in the transshipment link. In 2026, the General Administration of Customs added a new item "transshipment warehousing contract number" to the declaration elements of transit trade. When filling in, the contract number signed with the customs supervised warehouse at the transshipment port must be accurately filled, and this number must be consistent with the warehousing mark on the bill of lading.
If the declaration elements are missing, supplementary declaration will be required, which will delay customs clearance time. In addition, the "transport mode" on the customs declaration shall be filled according to the actual transshipment situation: if it is sea transshipment, fill in "sea and river transportation"; if it involves land transshipment, fill in "other transportation", and it cannot be uniformly filled as "sea and river transportation". Also, the "domestic source location" does not need to be filled in transit trade customs declarations, which is one of the core differences from general trade.
Many enterprises are prone to filling it by mistake, leading to rejection of document review. In addition, the "packaging type" shall be filled according to the actual packaging at the time of transshipment. If repackaging occurs during transshipment, the time and place of repackaging shall be noted in the remarks column to avoid conflicts with the packaging information of the port of origin.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
The filling of transit trade customs declarations must be completely consistent with the bill of lading information, especially the transshipment port information. In 2026, the customs systems of major transshipment ports around the world have been linked with China Customs. If the transshipment port on the customs declaration is inconsistent with the discharge port on the bill of lading, a cross-border data comparison warning will be triggered, leading to cargo detention.
In addition, the "notify party" on the bill of lading must be consistent with the domestic consignee on the customs declaration, otherwise it will affect the subsequent cargo right transfer and cannot complete the customs clearance procedures. Also, the free detention period of the transshipment port must be strictly matched with the declaration time of the customs declaration. Usually, the free detention period of the transshipment port is 7-14 days. If the declaration time exceeds the free detention period, additional demurrage charges will be incurred.
Therefore, the free detention policy of the transshipment port shall be confirmed in advance, and accurately filled in the "declaration date" column of the customs declaration to avoid excessive deviation from the actual operation time. In addition, the endorsement of the bill of lading must be consistent with the consignor and consignee information on the customs declaration. If the bill of lading is not correctly endorsed, the customs will consider it as unclear cargo right and require supplementary supporting documents.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The filling of transit trade customs declarations will affect subsequent tax treatment. In 2026, China's tax policies on transit trade have been adjusted. If the country of trade on the customs declaration is inconsistent with the final consumer country, it will affect the application for export tax refund. Therefore, when filling in, the country of trade shall be accurately filled as the final consumer country, and the transshipment country cannot be filled.
In addition, the income from transit trade must be clearly marked as "transit trade income" on the customs declaration to avoid confusion with general trade income and lead to inquiry by tax authorities. Also, if it involves expenses in the transshipment link, it shall be accurately filled in the "miscellaneous fees" column of the customs declaration. These expenses can be pre-tax deducted as costs.
If not filled, it will lead to an increase in tax costs. In addition, the foreign exchange settlement of transit trade must be consistent with the foreign exchange collection information on the customs declaration. If the foreign exchange collection subject is inconsistent with the consignor and consignee on the customs declaration, a verification by the foreign exchange administration department will be triggered.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
The filling of transit trade customs declarations must comply with foreign exchange compliance requirements. In 2026, the State Administration of Foreign Exchange of China has strict regulations on the receipt and payment of foreign exchange for transit trade. The foreign exchange collection amount on the customs declaration must be consistent with the actual foreign exchange collection amount.
If there is a difference, the reason for the difference shall be noted in the "remarks column" of the customs declaration, otherwise it will be considered as illegal arbitrage. In addition, the receipt and payment of foreign exchange for transit trade shall be handled through qualified banks, and unbacked receipt and payment of foreign exchange cannot be made through offshore accounts, otherwise it will be punished by the foreign exchange administration department.
Also, the "foreign exchange collection method" on the customs declaration shall be consistent with the actual foreign exchange receipt and payment method. If it is settled by letter of credit, fill in "letter of credit"; if it is T/T, fill in "T/T", and it cannot be filled at will. In addition, all foreign exchange receipt and payment vouchers shall be retained for joint inspection by customs and the foreign exchange administration department.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
The filling of transit trade customs declarations must comply with international trade legal requirements. In 2026, the United Nations Commission on International Trade Law has clear regulations on the cargo right transfer of transit trade.
The consignor and consignee on the customs declaration must be consistent with the subject in the cargo right transfer agreement, otherwise cargo right disputes will be triggered. In addition, if the transit trade involves tariff preferences of a third country, the relevant certificate of origin number shall be noted on the customs declaration, otherwise the tariff preferences cannot be enjoyed.
Also, the "contract number" on the customs declaration shall be filled with the main contract number of the transit trade, and the contract number of the transshipment link cannot be filled, otherwise the customs will consider it as false declaration. In addition, all documents such as contracts, bills of lading, and invoices shall be retained for use in international trade arbitration or litigation.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
The filling of transit trade customs declarations will affect the results of on-site inspection. In 2026, the customs inspection rate for transit trade has been increased. If the cargo information on the customs declaration is inconsistent with the actual cargo, container inspection will be required. Therefore, when filling in, the information such as the name, quantity, and weight of the cargo shall be accurately filled, consistent with the bill of lading and packing list. In addition, the "marks, numbers and remarks" on the customs declaration shall note the seal number of the transshipment port.
If the seal number is inconsistent with the actual one, the customs will consider the cargo has been swapped and require re-inspection. Also, if the cargo is dangerous goods, the UN number and category of the dangerous goods shall be noted on the customs declaration, otherwise transshipment will be prohibited. In addition, it is necessary to communicate with the customs inspection department of the transshipment port in advance to understand the inspection process and requirements, so as to avoid unnecessary delays.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
The filling of transit trade customs declarations must be consistent with the packaging information of the cargo. In 2026, the customs has strict requirements on the packaging of transit trade. If the cargo is dangerous goods, the UN number and category of the packaging shall be noted on the customs declaration, and an MSDS report shall also be provided.
In addition, if the cargo needs moisture-proof and reinforcement treatment during transshipment, the type of packaging and treatment method shall be noted in the "remarks column" of the customs declaration, otherwise the customs will require the provision of packaging certification documents. Also, the "packaging type" on the customs declaration shall be filled according to the actual packaging.
If it is a container, fill in "container"; if it is a pallet, fill in "pallet", and it cannot be filled at will. In addition, all packaging inspection reports shall be retained for customs inspection.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The filling of transit trade customs declarations will affect the application for export tax refund. In 2026, China's export tax refund policies for transit trade have been adjusted. Only qualified transit trade can apply for export tax refund.
Therefore, when filling in, the information such as country of trade, country of loading, and country of destination shall be accurately filled to ensure consistency with the actual cargo right transfer path. In addition, the "trade term" on the customs declaration shall be selected as "FOB Transshipment Port", and other trade terms cannot be selected, otherwise the export tax refund cannot be applied.
Also, all document filing materials shall be retained, including bills of lading, packing lists, contracts, invoices, etc., for use in inquiry by tax authorities. In addition, the export tax refund for transit trade shall be handled within 90 days after the goods are declared for export. If the time limit is exceeded, it will be regarded as overdue declaration and cannot enjoy the tax refund preference.