Ⅰ. Core Rules (Must Be Followed by Customs Brokers)
1.The operating unit and consignee/consignor on the customs declaration form must be fully consistent with the name registered with Customs.
2.After an enterprise name change, the Customs registration must be updated within 30 days (General Administration of Customs Order No. 253).
3.Transition period: Clear all goods under the old name before switching to the new name; never mix old and new names.
4.Cross‑border mergers & acquisitions: The domestic entity shall follow Chinese Customs rules for changes; overseas entities only affect documents, not customs declaration.
II. 3 Most Common Scenarios of “Inconsistent Old & New Names” + Standard Procedures for Customs Brokers
Scenario 1: Customs updated to new name, but bill of lading (B/L) / manifest still shows old name
Issue: Manifest consignee is old name; Customs registered name is new name → system mismatch, cannot release.
Customs broker procedures:
1.Priority: Amend manifest (fastest and most stable). Contact shipping line / airline to revise manifest consignee to new name.
2.If amendment is too late (tight schedule / already arrived) Customs broker submits 3‑document package for Customs manual review:
• Name change certificate (affixed with industrial and commercial seal)
• Old and new business licenses
• Statement of circumstances + letter of guarantee (broker template)
• Upon Customs approval, declare under new name with supporting documents for release.
Scenario 2: Customs not yet updated to new name, client wants to declare under new name
Issue: Client has renamed but not completed Customs change → direct use of new name will result in rejection.
Customs broker procedures:
1.Firmly reject declaration under new name.
2.Continue clearing all in‑transit / unreleased goods under old name.
3.Simultaneously guide client through:
Industrial & commercial change → foreign trade registration → new seal engraving → Customs change (Single Window).
4.Only use new name after change is completed.
Scenario 3: Entity changed after M&A, old company to be deregistered / merged
Issue: Old name to be invalidated, new name registered, but old contracts / old B/Ls exist.
Customs broker procedures:
1.Provide: M&A agreement + absorption merger certificate + industrial and commercial approval notice.
2.Customs permits:
• Declare under new name with old documents
• Attach “statement of entity merger / name change”
• For manifest with old name: same as above – amend manifest or submit documents for manual release.
III. Practical SOP for Customs Brokers (Step‑by‑Step)
1) Before Name Change: Smooth Transition (Safest)
• Clear all in‑transit, unreleased, and arrived goods under old name.
• Unify contracts, invoices, packing lists, B/Ls, and powers of attorney under old name.
• Collect in advance: name change certificate, new business license, M&A agreement (sealed).
2) During Name Change: Customs Update (Customs broker can handle on behalf)
• Single Window → Enterprise Qualification → Customs Broker Registration → Modify.
• Upload: new business license, name change certificate.
• Update simultaneously:
• E‑Port IC card
• Manuals / account books / consolidated tax payment / guarantees
• Continue declaring under old name until change is completed.
3) After Name Change: Official Use of New Name
• From the day after completion: All declarations under new name.
• For uncleared old documents: Attach change materials and declare under new name for release.
• Exports must ensure: Declaration = Manifest = B/L consistency.
IV. Required Document Checklist for Customs Brokers (To Request from Client)
1.Name change approval notice
2.Old and new business licenses
3.Customs registration change receipt
4.M&A / merger agreement (key pages sealed)
5.Statement of circumstances (broker template)
6.Letter of guarantee (for manifest with old name)
7.E‑Port card change receipt
In summary, M&A and name changes are manageable. During the transition period, the safest approach for customs brokers is:Use the old name whenever possible before full documentation update; once changes begin, use receipts or deposits to clear goods and avoid forced declaration.
Post time: May-09-2026