Export agentWhat exactly is a certificate item number?

in theCustoms documentsDuring processing,item numberrefers to the automatically generated commodity declaration sequence number in the customs system. According to the latest 2025 Customs Import and Export Goodscustoms clearanceDocument Completion Specifications, each commodity corresponds to a unique item number, serving as the core identifier for commodity classification and tax calculation. Foreign trade companies should pay special attention: item numbers are not self-assigned serial numbers, but are automatically generated by the declaration system based on the declaration sequence.

What are the key functions of item numbers in actual operations?

• Core identifier for commodity recognition
  • Corresponding to detailed commodity information in the customs declaration form
  • Matching VAT invoice and packing list data
• Tax calculation basis
  • Different tariff rates apply to different item numbers
  • Direct impactExport tax refundCalculation base
• Customs clearance process tracking nodes
  • Quickly locate specific goods during customs inspection
  • Important traceability clues for post-audit

What are the common misconceptions companies have about item numbers?

Based on over 300 customs declaration dispute cases I have handled, I recommend paying special attention to the following issues:

• Misconception 1: Item numbers are equivalent to HS codes

  In fact, HS codes are product classification codes, while item numbers are internal declaration numbers. The two should not be confused. For example, a shipment containing goods with 3 different HS codes will correspond to 3 separate item numbers.

• Misconception 2: Item number sequence can be manually adjusted

  Announcement No. 58 of 2025 from the General Administration of Customs clearly states that item numbers cannot be manually reordered after generation, as this may cause document system comparison anomalies.

• Misconception 3: Item numbers are unrelated to contract terms

  In actual operations, the product descriptions corresponding to item numbers must fully match the trade contract terms, otherwise trade disputes may arise.

What practical risks can item number errors create?

• Customs clearance obstruction case

  A machinery and electrical equipment company incorrectly combined two products in their declaration, resulting in mismatched item numbers and packing list quantities. The goods were detained at the destination port for 15 days, incurring additional costs.

• Tax refund loss case

  A textile company omitted a high tax refund rate product in their item number declaration, directly losing 230,000 yuan in tax refunds.

• Legal risk case

  A chemical company deliberately mislabeled item numbers to evade supervision, which was identified by customs as false declaration. The companys credit rating was downgraded to Class C.

How to ensure accurate declaration of item numbers?

Recommend companies to establishThree-level verification mechanism:

• Business department confirms product classification accuracy
• Document department verifies system-generated item numbers
• Compliance department spot-checks key item number relevance

For complex product combinations, it is recommended to request in advance from customs declaration agentsItem number pre-generation report, and retain for at least 2 years for future reference. If item number errors are found, apply for amendment before customs release to avoid subsequent legal risks.