C88申報文件一式八聯(lián)，前三聯(lián)是出口國使用的，后五聯(lián)則跟著貨物走。它的核心要素包括進口唯一識別碼、出口商、進口商和申報方等。這個識別碼還是客戶向海關申請調(diào)取相關文件的唯一憑證，所以千萬別弄丟了。

Note: The C88 declaration document does not signify cargo release. The actual release status depends on customs notification. Additionally, it cannot be used for tax reduction purposes.

Another declaration document is the C79, which differs slightly from the C88. The C79 primarily records the sellers monthly import VAT data and serves as a tax declaration document. Unlike the C88, as long as you ship goods to Europe and clear customs using your own VAT, the local tax authority will send the C79 declaration document to you.

C79與C88的相同點是，都是清關報稅關鍵性文件。賣家需要用自己的EORI號和VAT號進行清關，并通過查詢這兩個文件來確認是否出現(xiàn)申報錯誤或VAT稅號被濫用等情況。不同的是，C79可以在稅務申報時進行抵扣，這點與C88不一樣哦。

In summary, both declaration documents are crucial and must be filled out accurately!