diff --git a/src/main/java/com/xujie/sys/modules/ecss/service/impl/CoDelServiceImpl.java b/src/main/java/com/xujie/sys/modules/ecss/service/impl/CoDelServiceImpl.java
index cc93b945..cd9b6d50 100644
--- a/src/main/java/com/xujie/sys/modules/ecss/service/impl/CoDelServiceImpl.java
+++ b/src/main/java/com/xujie/sys/modules/ecss/service/impl/CoDelServiceImpl.java
@@ -2375,11 +2375,16 @@ public class CoDelServiceImpl implements CoDelService {
         // 根据partNo获取hsCode
         List<Map> hsCodes = coDelMapper.getHsCodeByPartNo(data.getSite(), partNoList);
         Map<String, Map> hsCodeMap = new HashMap<>();
+        // 用于收集每个hsCode对应的SKU列表
+        Map<String, List<String>> hsCodeSkuListMap = new HashMap<>();
         for (int i = 0; i < hsCodes.size(); i++) {
             Map eorder = hsCodes.get(i);
             String key = eorder.get("hsCode")+"&"+eorder.get("hsCodeDesc");
+            String sku = eorder.get("sku") != null ? eorder.get("sku").toString() : "";
+
             if (hsCodeMap.containsKey(key)) {
-                hsCodeMap.get(key).put("sku", hsCodeMap.get(key).get("sku")+"\n                "+eorder.get("sku"));
+                // 将SKU添加到列表中
+                hsCodeSkuListMap.get(key).add(sku);
             } else {
                 // hscode所有属性
                 PartSubPropertiesValueData inData = new PartSubPropertiesValueData();
@@ -2403,19 +2408,58 @@ public class CoDelServiceImpl implements CoDelService {
                 }
                 eorder.put("properties",properties);
                 hsCodeMap.put(key, eorder);
+                // 初始化SKU列表
+                List<String> skuList = new ArrayList<>();
+                skuList.add(sku);
+                hsCodeSkuListMap.put(key, skuList);
             }
         }
+
+        // 格式化SKU列表：每3个一行
         List<Map> list = new ArrayList<>(hsCodeMap.values());
         for (int i = 0; i < list.size(); i++) {
             Map fMap = list.get(i);
+            String key = fMap.get("hsCode")+"&"+fMap.get("hsCodeDesc");
+            List<String> skuList = hsCodeSkuListMap.get(key);
+            String formattedSku = formatSkuList(skuList);
+            fMap.put("sku", formattedSku);
             fMap.put("content", "HS Code：     "+fMap.get("hsCode")+
                     "\n品名：     "+(data.getHsCodeDescType()!=null&& data.getHsCodeDescType().equals("N")?fMap.get("hsCodeDescEn"):fMap.get("hsCodeDesc"))+
                     "\n"+fMap.get("properties")+
-                    "\n型号：     "+fMap.get("sku"));
+                    "\n型号：     "+formattedSku);
         }
         template.addListVarAll(list);
     }
 
+    /**
+     * 格式化SKU列表，每3个一行，从第2行开始前面加17个空格
+     *
+     * @param skuList SKU列表
+     * @return 格式化后的SKU字符串，格式如: "10001,10002,10003\n                 10004,10005,10006"
+     */
+    private String formatSkuList(List<String> skuList) {
+        if (skuList == null || skuList.isEmpty()) {
+            return "";
+        }
+
+        StringBuilder result = new StringBuilder();
+        for (int i = 0; i < skuList.size(); i++) {
+            if (i > 0) {
+                // 每3个换行
+                if (i % 3 == 0) {
+                    // 换行后添加17个空格
+                    result.append("\n                ");
+                } else {
+                    // 否则用逗号分隔
+                    result.append(",");
+                }
+            }
+            result.append(skuList.get(i));
+        }
+
+        return result.toString();
+    }
+
     private void extractedInvoice(EcssDeclarationHeaderData data, ExcelTemplate template,
                                   EcssCoDelNotifyHeaderData notifyHeader) {
         List<EcssCoDelNotifyDetailData>  notifyDetailList = data.getNotifyPartDetailList();
diff --git a/src/main/resources/templates/declaration-all-showWeight-template-pdf.xlsx b/src/main/resources/templates/declaration-all-showWeight-template-pdf.xlsx
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diff --git a/src/main/resources/templates/declaration-all-showWeight-template.xlsx b/src/main/resources/templates/declaration-all-showWeight-template.xlsx
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diff --git a/src/main/resources/templates/declaration-all-template-pdf.xlsx b/src/main/resources/templates/declaration-all-template-pdf.xlsx
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diff --git a/src/main/resources/templates/declaration-all-template.xlsx b/src/main/resources/templates/declaration-all-template.xlsx
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diff --git a/src/main/resources/templates/declaration-packingList-template.xlsx b/src/main/resources/templates/declaration-packingList-template.xlsx
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diff --git a/src/main/resources/templates/declaration-packingList2-template.xlsx b/src/main/resources/templates/declaration-packingList2-template.xlsx
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