Customs clearance means customs clearance, which is also called customs clearance in custom. It means that import goods, export goods and transshipment goods entering or exporting a country's customs territory or border must be declared to the customs, go through various procedures specified by the customs, and perform obligations specified by various laws and regulations;
 The goods can be released and the owner or declarant can pick up the goods only after fulfilling various obligations and going through customs declaration, inspection, taxation, release and other procedures.
 The advantage of general trade customs declaration is that it can import the required materials in large quantities, and will provide all taxes and related fees collected by the customs. The tax provided by it can play the role of tax credit and tax refund for enterprises.
 Legal basis
 Article 2 of the Provisions of the Customs of the People's Republic of China on the Administration of Declaration of Import and Export Goods
 The "declaration" in these Provisions refers to the act of the consignee or consignor of import and export goods and the entrusted customs declaration enterprise, in accordance with the requirements of the Customs Law and relevant laws, administrative regulations and rules, to report the actual import and export goods to the customs in the form of electronic data declaration form or paper declaration form within the specified time limit and place, and accept the customs review.
 Legal basis
 In Article 2 of the Provisions of the Customs of the People's Republic of China on the Administration of Declaration of Import and Export Goods, the "declaration" in this provision refers to the consignee or consignor of import and export goods, the entrusted customs declaration enterprise, in accordance with the requirements of the Customs Law and relevant laws, administrative regulations and rules, in the form of electronic data declaration forms or paper declaration forms at the specified time limit and place, The act of reporting the actual import and export of goods to the customs and accepting the customs examination.