The process of export customs declaration for second-hand cars is as follows:

Preparation before customs declaration

Enterprise qualification preparation: Production enterprises need to be included in the "Announcement on Road Motor Vehicle Production Enterprises and Products" issued by the Ministry of Industry and Information Technology; Circulation enterprises need to have fixed business offices and second-hand car display and sales venues, have experience in car sales or trade, and hire at least 3 appraisal and evaluation professionals.
Vehicle preparation: Purchase second-hand cars that meet the requirements of the importing country's vehicle age and environmental standards, conduct comprehensive maintenance of the vehicles, and ensure that they are in good condition. The maintenance work includes replacing old parts, cleaning the interior and exterior of the vehicle, repairing paint scratches, etc. After the preparation is completed, a qualified third-party testing agency will be commissioned to conduct testing and evaluation of the vehicle, covering multiple aspects such as appearance, engine performance, chassis condition, and safety performance.
Document preparation: including export contract, commercial invoice, packing list, vehicle ownership certificate, vehicle inspection report, export license application form, motor vehicle registration certificate, driving license, etc.
Customs declaration

Electronic declaration: In the electronic declaration system specified by the customs, enter detailed information of the used car, such as vehicle brand, model, chassis number, engine number, production date, place of origin, price, etc., and upload scanned copies of relevant documents.
Submit declaration: Submit the complete electronic customs declaration form and related documents to the customs. The customs will review the declaration information and notify the declaring enterprise to make modifications or supplements if any problems are found or additional information is needed.
Customs inspection

Appearance inspection: Customs staff will inspect the appearance of second-hand cars, including vehicle color, body damage, scratches, modifications, etc., to ensure that they match the declared information.
Frame number and engine number verification: Verify whether the vehicle's frame number and engine number are clear, accurate, and consistent with the information in the declaration documents to prevent problems such as license plate fraud and theft.
Other inspections: Customs may also conduct inspections on the internal structure, safety performance, etc. of vehicles as needed.
Pay taxes and fees

Determining tax rates: Based on factors such as the type, place of origin, and price of second-hand cars, customs will determine the corresponding tariff rates, value-added tax, and other tax rates.
Calculate taxes and fees: Calculate the amount of taxes and fees that should be paid according to the determined tax rate.
Payment of taxes: The declaring enterprise shall pay the corresponding taxes and fees through the designated bank or electronic payment platform.
Customs release

Review and release: After completing the inspection and tax payment review, if there are no issues, the customs will grant release.
Obtaining release certificates: The declaring enterprise can obtain release certificates issued by the customs, such as tax refund copies, foreign exchange receipts, etc., for subsequent tax refund, foreign exchange collection and other procedures.
Arrange shipment: After obtaining customs clearance, the enterprise can arrange the shipment of second-hand cars and transport them to the export destination country.