1) Export declaration
Declaration can be divided into export declaration and import declaration. Export declaration refers to the act of the shipper (export enterprise) or its agent (freight forwarder) reporting the situation of their exported goods to the customs in writing within the time limit specified by the customs, accompanied by relevant freight and commercial documents, applying for customs review and release, and assuming legal responsibility for the truthfulness and accuracy of the reported content. Export declaration, commonly known as "export declaration".
2) Review documents
After receiving the export declaration, the customs shall review all documents submitted by the customs broker. Document review is usually based on the export goods customs declaration, and in accordance with relevant national laws and administrative regulations, checks whether the received customs declaration documents are complete, correct, valid, and consistent in content. If the reviewed documents comply with national laws and regulations, and the submitted documents are complete and correct, the customs will immediately proceed to inspect the exported goods.
3) Inspection of goods
Inspection of export goods refers to the inspection and verification of export goods by the customs within the customs supervision area based on the export goods declaration form and other declaration documents.
4) Handling Taxation
Collecting export tax is one of the basic business of customs. Due to the fact that imposing export taxes will inevitably increase the cost of exported goods and affect their competitiveness in the international market, many countries do not impose export taxes on most of their exported goods. The goods currently subject to export tax in China include textiles, clothing, etc. Export goods that are subject to export tax according to regulations shall be subject to export tax by the customs in accordance with the provisions of China's Tariff Regulations and Customs Tariff Rules. After the customs inspects the goods and deems the situation normal. Export enterprises or their agents can only sign and release customs after paying taxes at the prescribed tax rate or providing appropriate guarantees.
5) Customs clearance release
Customs clearance and release is the final business procedure for customs to supervise export goods. Export enterprises or their agents (freight forwarders) shall complete export declaration (customs declaration) in accordance with customs regulations. After customs review of documents, inspection of goods, and collection of export taxes, customs shall lift the supervision of the goods and allow them to be shipped out of the country. Before release, the customs shall assign a dedicated person to review all customs declaration documents and inspection records of the approved goods, sign for approval, and then stamp the release seal on the loading list (in the case of sea transportation). Only then can the cargo require the ship to ship out of the country based on the loading list (S/O). At the same time, the customs shall stamp the verification seal on the verification form of export receipts and return it to the customs broker for the export enterprises to go through the verification procedures of export receipts at the Administration of Foreign Exchange.

After the export goods are loaded, the import and export company should correctly prepare documents such as packing list, invoice, bill of lading, certificate of origin for export, and export settlement in accordance with the provisions of the letter of credit. Submit the documents to the bank for negotiation and exchange settlement procedures within the validity period specified in the letter of credit.
In addition to using letter of credit for settlement, other payment methods generally include wire transfer (TELEGRAPHIC TRANSFER (T/T)), draft transfer (D/D), and mail transfer (M/T). Due to the rapid development of electronics, wire transfer is now the main method of remittance.