1. Different declaration methods: the declaration of double-headed customs declaration requires the use of specific materials and documents, mainly agency agreements, and single-headed customs declaration also has its corresponding documents, which are different.

2. Tax deduction is different: for single-headed declaration, the customs will also make single-headed declaration when issuing customs duties and VAT invoices. In fact, it is a double-headed declaration, but the customs declaration is a single-headed declaration, so only the business unit can use this tax bill to deduct it, and the consignee cannot use it. The double-headed statement does not have this defect, and both can be used.

3, fill in the content is different:

In the double-headed customs declaration, the business unit should be filled in when the consignee and consignor are filled in, and the actual buyer's company name should be filled in when the consumer and user units are filled in. Only the business unit name should be filled in the single customs declaration.

Similarities between double-headed and single-headed: No matter the import and export of books or the export of double-headed agents, foreign exchange is received and paid through the company where the owner works.

Advantages and disadvantages of single head and double head:

Advantages of single-headed: it is more suitable for general taxpayer enterprises, and all expenses are invoiced for loans.

Disadvantages: it is necessary to calculate the tax difference paid by enterprises through the calculation formula of VAT invoice tax amount.

Advantages of double head-up: it is more suitable for small-scale taxpayer enterprises and does not need deduction.

Disadvantages: import duties, payment balance and bank charges are non-negotiable and cannot be deducted, so they can only be accounted for.

Check, it is easy to understand that it is the import and export company that declares the import and export to the customs when exporting, and the main unit responsible for importing and exporting goods. General customs or related units will look for this company after problems arise.

Fill in the title of the customs declaration:

1, and the customs declaration header refers to the business unit for customs declaration;

2, according to the relevant provisions of the customs declaration, the "business unit" column on the customs declaration should fill in the unit name and business unit code. The name and code of the business unit are the registration name and 10 code given by the customs when the business unit goes through the registration formalities at the customs.

3, other documents should be consistent with the unit on the customs declaration, should use the full name of the business unit.