Low customs declaration is generally used to import goods, which saves a lot of import tariff value-added tax. If it is found by our customs, it will be punished. Secondly, the customs clearance invoice issued to the customer is lower than the actual value (the domestic export declaration is still subject to the actual declaration, otherwise the part of the tax refund that is less declared will be gone), and the customer pays less tax on the low import declaration, but there is a risk of being detained by the customs of the importing country.

High customs declaration is generally used for export goods, which will cause excessive tax refund and will be severely punished once found; Sometimes it is inevitable that there will be less shipments (the goods in the box can't be poured, and they have been declared according to the original contract amount). The way to make up for this situation is to subtract the amount declared last time from the next such shipment, just like an accountant does an account, and he will make an account if he returns more and makes up less, provided, of course, that he knows the financial situation (although in principle, he can't do this).