Split declaration and consolidated shipment are two important concepts in customs declaration during international ocean shipping. Split declaration refers to the separation of a batch of goods into two or more customs declarations, while consolidated shipment combines these declarations into one bill of lading. These operations usually occur in situations such as when a batch of goods comes from multiple suppliers, there are too many types of goods that exceed the limit of 50 items per declaration, or some goods require inspection or tax refund while others do not.

Split declaration is a simple operation that is suitable for loose cargo or goods from multiple suppliers. For situations that require split declaration, the customs declaration fee is calculated according to the number of declarations. On the other hand, consolidated shipment combines all declarations into one bill of lading, reducing the cost and workload for the shipper. However, if the goods under the same bill of lading are unloaded separately at the destination port, each declaration needs to go through customs clearance procedures separately, which may incur additional costs and time.

Another situation that requires split declaration is when goods under the same bill of lading may have different export tax refund rates. In addition, different types of inspection may be required for different goods under the same bill of lading, requiring separate declarations.

In summary, split declaration and consolidated shipment are common ways of operation in international ocean shipping, and shippers and logistics companies need to weigh and choose according to specific situations.