For exported goods transferred between customs for early customs declaration and direct-transfer, the consignor or agent goes through export customs clearance formalities with the Customs at the place of dispatch. Then the Declaration Form for Exported Goods Transferred Between Customs of the People's Republic of China (see Appendix JG20) is automatically generated in the computer and sent to the customs at the place of exit. The consignor or agent of exported goods transferred between customs for early customs declaration and direct-transfer shall go through export transfer formalities with the Customs at the place of dispatch on strength of the following documents:

1.    Export Customs Declaration Form of the People's Republic of China;

2.    Record of Goods Carried by Automobiles or Vessel Supervision Record; and

3.    Inbound/Outbound Cargo Manifest in case of road transport in Guangdong Province.

After goods transferred between customs arrive at the place of exit, the consignor or agent shall go through exit formalities for the goods transferred between customs with the Customs at the place of exit on strength of the above-mentioned documents.