By Ken Fang    Photo：CANVA

The Xiamen Export Processing Zone forms part of the historical development of Xiamen's special customs supervision zones. The relevant area has successively operated under the export processing zone, bonded port zone and comprehensive bonded zone frameworks, and is now administered under the Xiamen Haicang Port Comprehensive Bonded Zone. This article retains the term "Xiamen Export Processing Zone" as a historical and operational reference. For businesses subject to bonded ledger administration under the Golden Customs Phase II system, the bonded verification and endorsement list is filed first for air exports, followed, as required by the specific transaction, by an export customs declaration or an inbound/outbound goods filing list. This differs in several respects from standard export procedures at ordinary customs ports.

The process applies to relevant outbound cargo under processing trade, general trade and other applicable trade regimes. Customs clearance and bonded ledger requirements are clearly defined, making it one of the key operating models used by companies in the zone for air exports.
 

1. Standard Air Export Procedure

Air exports from the Xiamen Export Processing Zone can be summarized in five stages: cargo preparation and documentation, space booking and warehouse intake, bonded verification list filing, linked declaration and customs release, and aircraft loading and post-departure filing. The process is handled through the China International Trade Single Window and the Golden Customs Phase II ledger system. Consistency across documents, and between the declared data and the physical cargo, is fundamental to smooth customs clearance.

Process Steps

1. Cargo Preparation and Documentation: The enterprise completes production, quality inspection and packaging, and prepares the contract, commercial invoice, packing list and other basic documents. HS codes, product descriptions, quantities, gross weight and cargo value should be checked carefully for accuracy. For regulated or special cargo, any required inspection, licensing or other supporting documents should be prepared in advance.
2. Space Booking and Warehouse Intake: The enterprise appoints a freight forwarder to book space with the airline, confirm the flight schedule, documentation cut-off and customs cut-off times, and obtain the warehouse entry number. The forwarder then coordinates cargo acceptance at the Xiamen Gaoqi Airport cargo terminal, including warehouse intake, weighing, security screening and labeling, and confirms the shipment data for air transport.
3. Bonded Verification List Filing (Core Step): An Export Bonded Verification and Endorsement List is filed through the Golden Customs Phase II bonded supervision system. The filing includes the enterprise's customs ledger number, cargo details, mode of transport, exit port and flight information. Once processed by the system, the list is used for customs verification of the bonded ledger and serves as the data basis for any subsequent customs declaration or filing list submission.
4. Linked Declaration and Customs Release: Using data from the bonded verification and endorsement list, the enterprise completes the applicable export customs declaration or inbound/outbound goods filing list through the China International Trade Single Window, depending on the business model. Customs reviews the submitted data and releases the cargo once the applicable release conditions are met. If the shipment is selected for inspection, release is handled based on the results of the on-site examination.
5. Aircraft Loading and Post-Departure Filing: After customs release, the warehouse and cargo terminal arrange cargo build-up and aircraft loading in accordance with operating requirements. After departure, the actual flight details and air waybill information are confirmed. The enterprise then files the bonded verification and endorsement list, customs declaration or filing list, air waybill and other shipment documents for foreign exchange settlement, accounting records, and any applicable export tax refund or exemption procedures.
    

2. Key Customs Documents and Their Functions

1. Export Bonded Verification and Endorsement List
   Under Golden Customs Phase II bonded ledger administration, the Export Bonded Verification and Endorsement List is the dedicated customs document used to verify and update the bonded ledger. For relevant export transactions within the zone, it records the data required for ledger verification. Where a customs declaration or filing list is required, the relevant declaration data can be consolidated from the data in the bonded verification and endorsement list.
2. Export Customs Declaration / Inbound or Outbound Goods Filing List
   Depending on the business model, outbound cargo may require an export customs declaration or the applicable inbound/outbound goods filing list. The information should correspond with the bonded verification and endorsement list and include key data such as trade mode, destination country or region, cargo value and weight. These documents support customs clearance, corporate accounting and related tax procedures.
    

3. Operational Notes

Air exports under this operating model are time-sensitive. The bonded verification and endorsement list, the applicable customs declaration or filing list, and customs release should be completed before the relevant flight and customs cut-off times to avoid affecting the planned shipment because of missed cut-offs or declaration deadlines. Data in the Golden Customs Phase II ledger, the bonded verification and endorsement list, the customs declaration or filing list, and the physical cargo should remain consistent. This helps reduce inspection issues or bonded ledger verification discrepancies and supports smooth customs clearance and follow-up procedures.

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