The customs of the destination country has the right to disregard the commercial invoice and reassess the value based on its internal database (such as the customs valuation red book). Any additional duties incurred are a result of the importing country's policy and are fully borne by the buyer (importer).

A Chinese history report (查博士, 精真估, or 4S-shop records) usually contains several sections. Here's how to read them. Accident records: entries tagged 重大事故 (major accident) or listings at an insurance payout above 30% of the car's value are serious red flags. Airbag deployment is a deal-breaker for most buyers. Mileage timeline: check that mileage increases logically between service visits. A sudden drop between two dates means odometer tampering—walk away. Ownership count: more than 3 owners in 5 years suggests a problem car. Also check the 使用性质 field: a car registered as 营运 (commercial/taxi use) has a much shorter legal lifespan. Maintenance entries: consistent 4S dealership records are a good sign; long gaps aren't necessarily fatal if the owner used independent shops, but ask for receipts. Cross-check the report against the VIN plate, registration certificate, and physical inspection. If the report shows no accidents but paint thickness readings say otherwise, trust the metal, not the paper.

The standard set is: 1. Commercial invoice and sales contract - issued by the exporter; the basis for customs valuation. 2. Packing list - exporter; details the vehicle and any spare parts shipped with it. 3. Bill of lading - issued by the shipping line; your proof of ownership of the cargo. Never pay the full balance before receiving at least a copy of it. 4. Certificate of origin - issued by the China Council for the Promotion of International Trade (CCPIT); some countries require it for preferential duty rates. 5. Export customs declaration - Chinese customs; confirms the car was legally exported. 6. Pre-shipment inspection report - issued by companies like Intertek, SGS or the EAA scheme, if your country mandates it. Ask the exporter for scanned copies of all documents before shipping so you or your broker can verify completeness.