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中華人民共和國海關(guān)總署令
（第103號(hào)）
《中華人民共和國海關(guān)進(jìn)出口貨物申報(bào)管理規(guī)定》已經(jīng)2002年12月23日署長辦公會(huì)議審議通過,，現(xiàn)予公布。自2003年11月1日起施行,。
署長 牟新生
二○○三年九月十八日
第一章 總 則
第一條 為規(guī)范進(jìn)出口貨物的申報(bào)行為,，依據(jù)《中華人民共和國海關(guān)法》及國家進(jìn)出口管理的有關(guān)法律、行政法規(guī),，制定本規(guī)定,。
第二條 本規(guī)定中的“申報(bào)”是指進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)，依照《海關(guān)法》以及有關(guān)法律,、行政法規(guī)和規(guī)章的要求,，在規(guī)定的期限、地點(diǎn),，采用電子數(shù)據(jù)報(bào)關(guān)單和紙質(zhì)報(bào)關(guān)單形式,，向海關(guān)報(bào)告實(shí)際進(jìn)出口貨物的情況，并接受海關(guān)審核的行為,。
第三條 除另有規(guī)定外,，進(jìn)出口貨物的收發(fā)貨人或其委托的報(bào)關(guān)企業(yè)向海關(guān)辦理各類進(jìn)出口貨物的申報(bào)手續(xù)，均適用本規(guī)定,。
第四條 進(jìn)出口貨物的收發(fā)貨人，可以自行向海關(guān)申報(bào),，也可以委托報(bào)關(guān)企業(yè)向海關(guān)申報(bào),。
向海關(guān)辦理申報(bào)手續(xù)的進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)預(yù)先在海關(guān)依法辦理登記注冊(cè),。
第五條 申報(bào)采用電子數(shù)據(jù)報(bào)關(guān)單申報(bào)形式和紙質(zhì)報(bào)關(guān)單申報(bào)形式,。電子數(shù)據(jù)報(bào)關(guān)單和紙質(zhì)報(bào)關(guān)單均具有法律效力。
電子數(shù)據(jù)報(bào)關(guān)單申報(bào)形式是指進(jìn)出口貨物的收發(fā)貨人,、 受委托的報(bào)關(guān)企業(yè)通過計(jì)算機(jī)系統(tǒng)按照《中華人民共和國海關(guān)進(jìn)出口貨物報(bào)關(guān)單填制規(guī)范》的要求向海關(guān)傳送報(bào)關(guān)單電子數(shù)據(jù)并備齊隨附單證的申報(bào)方式,。
紙質(zhì)報(bào)關(guān)單申報(bào)形式是指進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè),，按照海關(guān)的規(guī)定填制紙質(zhì)報(bào)關(guān)單,，備齊隨附單證，向海關(guān)當(dāng)面遞交的申報(bào)方式,。
進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)以電子數(shù)據(jù)報(bào)關(guān)單形式向海關(guān)申報(bào)，與隨附單證一并遞交的紙質(zhì)報(bào)關(guān)單的內(nèi)容應(yīng)當(dāng)與電子數(shù)據(jù)報(bào)關(guān)單一致,；特殊情況下經(jīng)海關(guān)同意,，允許先采用紙質(zhì)報(bào)關(guān)單形式申報(bào)，電子數(shù)據(jù)事后補(bǔ)報(bào),，補(bǔ)報(bào)的電子數(shù)據(jù)應(yīng)當(dāng)與紙質(zhì)報(bào)關(guān)單內(nèi)容一致,。在向未使用海關(guān)信息化管理系統(tǒng)作業(yè)的海關(guān)申報(bào)時(shí)可以采用紙質(zhì)報(bào)關(guān)單申報(bào)形式。
第六條 為進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)辦理申報(bào)手續(xù)的人員,，應(yīng)當(dāng)是取得報(bào)關(guān)員資格并在海關(guān)注冊(cè)的報(bào)關(guān)員。未取得報(bào)關(guān)員資格且未在海關(guān)注冊(cè)的人員不得辦理進(jìn)出口貨物申報(bào)手續(xù),。
報(bào)關(guān)員應(yīng)當(dāng)按照國家和海關(guān)的法律法規(guī)規(guī)定和要求開展報(bào)關(guān)活動(dòng),。除法律、行政法規(guī)和規(guī)章另有規(guī)定外，報(bào)關(guān)員及其所屬企業(yè)應(yīng)對(duì)報(bào)關(guān)員的申報(bào)行為承擔(dān)相應(yīng)的法律責(zé)任,。
第二章 申報(bào)要求
第七條 進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)依法如實(shí)向海關(guān)申報(bào)，對(duì)申報(bào)內(nèi)容的真實(shí)性,、準(zhǔn)確性,、完整性和規(guī)范性承擔(dān)相應(yīng)的法律責(zé)任。
第八條 進(jìn)口貨物的收貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)自運(yùn)輸工具申報(bào)進(jìn)境之日起十四日內(nèi)向海關(guān)申報(bào),。
進(jìn)口轉(zhuǎn)關(guān)運(yùn)輸貨物的收貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)自運(yùn)輸工具申報(bào)進(jìn)境之日起十四日內(nèi),，向進(jìn)境地海關(guān)辦理轉(zhuǎn)關(guān)運(yùn)輸手續(xù),，有關(guān)貨物應(yīng)當(dāng)自運(yùn)抵指運(yùn)地之日起十四日內(nèi)向指運(yùn)地海關(guān)申報(bào)。
出口貨物發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)在貨物運(yùn)抵海關(guān)監(jiān)管區(qū)后,、裝貨的二十四小時(shí)以前向海關(guān)申報(bào)。
超過規(guī)定時(shí)限未向海關(guān)申報(bào)的,，海關(guān)按照《中華人民共和國海關(guān)征收進(jìn)口貨物滯報(bào)金辦法》征收滯報(bào)金,。
第九條 本規(guī)定中的申報(bào)日期是指申報(bào)數(shù)據(jù)被海關(guān)接受的日期。不論以電子數(shù)據(jù)報(bào)關(guān)單方式申報(bào)或以紙質(zhì)報(bào)關(guān)單方式申報(bào),，海關(guān)以接受申報(bào)數(shù)據(jù)的日期為接受申報(bào)的日期,。
以電子數(shù)據(jù)報(bào)關(guān)單方式申報(bào)的，申報(bào)日期為海關(guān)計(jì)算機(jī)系統(tǒng)接受申報(bào)數(shù)據(jù)時(shí)記錄的日期,，該日期將反饋給原數(shù)據(jù)發(fā)送單位,，或公布于海關(guān)業(yè)務(wù)現(xiàn)場，或通過公共信息系統(tǒng)發(fā)布,。
以紙質(zhì)報(bào)關(guān)單方式申報(bào)的,，申報(bào)日期為海關(guān)接受紙質(zhì)報(bào)關(guān)單并對(duì)報(bào)關(guān)單進(jìn)行登記處理的日期。
第十條 電子數(shù)據(jù)報(bào)關(guān)單經(jīng)過海關(guān)計(jì)算機(jī)檢查被退回的,，視為海關(guān)不接受申報(bào),，進(jìn)出口貨物收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)按照要求修改后重新申報(bào),，申報(bào)日期為海關(guān)接受重新申報(bào)的日期,。
海關(guān)已接受申報(bào)的報(bào)關(guān)單電子數(shù)據(jù)，經(jīng)人工審核后,，需要對(duì)部分內(nèi)容修改的,，進(jìn)出口貨物收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)按照海關(guān)規(guī)定進(jìn)行修改并重新發(fā)送,，申報(bào)日期仍為海關(guān)原接受申報(bào)的日期,。
第十一條 進(jìn)出口貨物的收發(fā)貨人以自己的名義,，向海關(guān)申報(bào)的，報(bào)關(guān)單應(yīng)當(dāng)由進(jìn)出口貨物收發(fā)貨人簽名蓋章,，并隨附有關(guān)單證,。
報(bào)關(guān)企業(yè)接受進(jìn)出口貨物的收發(fā)貨人委托，以自己的名義或以委托人的名義向海關(guān)申報(bào)的,，應(yīng)當(dāng)向海關(guān)提交由委托人簽署的授權(quán)委托書,，并按照委托書的授權(quán)范圍辦理有關(guān)海關(guān)手續(xù)。
第十二條 報(bào)關(guān)企業(yè)接受進(jìn)出口貨物收發(fā)貨人委托辦理報(bào)關(guān)手續(xù)的,，應(yīng)當(dāng)與進(jìn)出口貨物收發(fā)貨人簽訂有明確委托事項(xiàng)的委托協(xié)議,，進(jìn)出口貨物收發(fā)貨人應(yīng)當(dāng)向報(bào)關(guān)企業(yè)提供委托報(bào)關(guān)事項(xiàng)的真實(shí)情況。
報(bào)關(guān)企業(yè)接受進(jìn)出口收發(fā)貨人的委托,，辦理報(bào)關(guān)手續(xù)時(shí),，應(yīng)當(dāng)對(duì)委托人所提供情況的真實(shí)性、完整性進(jìn)行合理審查,，審查內(nèi)容包括：
（一）證明進(jìn)出口貨物的實(shí)際情況的資料,，包括進(jìn)出口貨物的品名、規(guī)格,、用途,、產(chǎn)地,、貿(mào)易方式等,；
（二）有關(guān)進(jìn)出口貨物的合同、發(fā)票,、運(yùn)輸單據(jù),、裝箱單等商業(yè)單據(jù)；
（三）進(jìn)出口所需的許可證件及隨附單證,；
（四）海關(guān)要求的加工貿(mào)易手冊(cè)（紙質(zhì)或電子數(shù)據(jù)的）及其他進(jìn)出口單證,。
報(bào)關(guān)企業(yè)未對(duì)進(jìn)出口貨物的收發(fā)貨人提供情況的真實(shí)性、完整性履行合理審查義務(wù)或違反海關(guān)規(guī)定申報(bào)的,，應(yīng)當(dāng)承擔(dān)相應(yīng)的法律責(zé)任,。
第十三條 進(jìn)口貨物的收貨人，向海關(guān)申報(bào)前,，因確定貨物的品名,、規(guī)格、型號(hào),、歸類等原因,，可以向海關(guān)提出查看貨物或者提取貨樣的書面申請(qǐng)。海關(guān)審核同意的,，派員到場實(shí)際監(jiān)管,。
查看貨物或提取貨樣時(shí),，海關(guān)開具取樣記錄和取樣清單；提取貨樣的貨物涉及動(dòng)植物及產(chǎn)品以及其他須依法提供檢疫證明的,，應(yīng)當(dāng)按照國家的有關(guān)法律規(guī)定,，在取得主管部門簽發(fā)的書面批準(zhǔn)證明后提取。提取貨樣后,，到場監(jiān)管的海關(guān)關(guān)員與進(jìn)口貨物的收貨人在取樣記錄和取樣清單上簽字確認(rèn),。
第十四條 海關(guān)接受進(jìn)出口貨物的申報(bào)后，申報(bào)內(nèi)容不得修改,，報(bào)關(guān)單證不得撤銷,；確有如下正當(dāng)理由的，收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)向海關(guān)遞交書面申請(qǐng),，經(jīng)海關(guān)審核批準(zhǔn)后，可以進(jìn)行修改或撤銷：
（一）由于計(jì)算機(jī),、網(wǎng)絡(luò)系統(tǒng)等方面的原因?qū)е码娮訑?shù)據(jù)申報(bào)錯(cuò)誤的,；
（二）海關(guān)在辦理出口貨物的放行手續(xù)后，由于裝運(yùn),、配載等原因造成原申報(bào)貨物部分或全部退關(guān)需要修改或撤銷報(bào)關(guān)單證及其內(nèi)容的,；
（三）報(bào)關(guān)人員由于操作或書寫失誤造成申報(bào)差錯(cuò)，但未對(duì)國家貿(mào)易管制政策的實(shí)施,、稅費(fèi)征收及海關(guān)統(tǒng)計(jì)指標(biāo)等造成危害的,；
（四）海關(guān)審價(jià)、歸類審核或?qū)I(yè)認(rèn)定后需對(duì)原申報(bào)數(shù)據(jù)進(jìn)行修改的,；
（五）根據(jù)貿(mào)易慣例先行采用暫時(shí)價(jià)格成交,、實(shí)際結(jié)算時(shí)按商檢品質(zhì)認(rèn)定或國際市場實(shí)際價(jià)格付款方式需要修改原申報(bào)數(shù)據(jù)的；海關(guān)已經(jīng)決定布控,、查驗(yàn)進(jìn)出口貨物的,，進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)不得修改報(bào)關(guān)單內(nèi)容或撤銷報(bào)關(guān)單證,。
第十五條 海關(guān)審核電子數(shù)據(jù)報(bào)關(guān)單時(shí),，需要進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)解釋,、說明情況或補(bǔ)充材料的,，收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)在接到海關(guān)通知后及時(shí)進(jìn)行說明或提供完備材料,。
第十六條 海關(guān)審結(jié)電子數(shù)據(jù)報(bào)關(guān)單后,，進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)自接到海關(guān)“現(xiàn)場交單”或“放行交單”通知之日起10日內(nèi),，持打印出的紙質(zhì)報(bào)關(guān)單,，備齊規(guī)定的隨附單證并簽名蓋章,，到貨物所在地海關(guān)遞交書面單證并辦理相關(guān)海關(guān)手續(xù)。
確因節(jié)假日或轉(zhuǎn)關(guān)運(yùn)輸?shù)绕渌厥庠蛐枰馄谙蚝ｊP(guān)遞交書面單證并辦理相關(guān)海關(guān)手續(xù)的,，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)事先向海關(guān)提出書面申請(qǐng)說明原因，經(jīng)海關(guān)核準(zhǔn)后在核準(zhǔn)的期限內(nèi)辦理,。其中,，進(jìn)出口貨物收發(fā)貨人自行報(bào)關(guān)的，由收發(fā)貨人在申請(qǐng)書上簽章,；委托報(bào)關(guān)企業(yè)報(bào)關(guān)的,，由報(bào)關(guān)企業(yè)和進(jìn)出口貨物收發(fā)貨人雙方共同在申請(qǐng)書上簽章。
未在規(guī)定期限或核準(zhǔn)的期限內(nèi)遞交紙質(zhì)報(bào)關(guān)單的,，海關(guān)刪除電子數(shù)據(jù)報(bào)關(guān)單,，進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)重新申報(bào),。由此產(chǎn)生的滯報(bào)金按照《中華人民共和國海關(guān)征收進(jìn)口貨物滯報(bào)金辦法》的規(guī)定辦理,。
現(xiàn)場交單審核時(shí)，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)向海關(guān)遞交與電子數(shù)據(jù)報(bào)關(guān)單內(nèi)容一致的紙質(zhì)報(bào)關(guān)單及隨附單證,。特殊情況下，個(gè)別內(nèi)容不符的,，經(jīng)海關(guān)審核確認(rèn)無違法情形的,，由進(jìn)出口貨物收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)重新提供與報(bào)關(guān)單電子數(shù)據(jù)相符的隨附單證或提交有關(guān)說明的申請(qǐng),，電子數(shù)據(jù)報(bào)關(guān)單可不予刪除,。其中,，實(shí)際交驗(yàn)的進(jìn)出口許可證件與申報(bào)內(nèi)容不一致的,，經(jīng)海關(guān)認(rèn)定無違反國家進(jìn)出口貿(mào)易管制政策和海關(guān)有關(guān)規(guī)定的，可以重新向海關(guān)提交,。
第十七條 企業(yè)可以通過計(jì)算機(jī)網(wǎng)絡(luò)向海關(guān)進(jìn)行聯(lián)網(wǎng)實(shí)時(shí)申報(bào),。具體辦法由海關(guān)總署另行制定。
Decree of the General Administration of Customs of the People’s Republic of China
(No.103)
The Provisions of the People’s Republic of China on the Customs Administration of Declaration for the import and Export of Goods have been deliberated and adopted at the director’s executive meeting. They are hereby publicized and shall go into effectiveness as of Nov.1st, 2003.
Director: Mu Xinsheng
Sep.18th, 2003
Chapter Ⅰ General Provision
Article 1 The present Provisions have been formulated in accordance with the Customs Law of the People’s Republic of China and other relevant laws, administrative regulations concerning the administration of import and export so as to standardize the declaration of import and export goods.
Article 2 In the present Provisions, “declaration” means that the consignor and consignee of import and export goods and the agent declaration enterprises declare to the customs about the actual situation of the import and export goods and accept the verification of the customs in the specified period and location by tendering electronic or paper declaration forms in accordance with the Customs Law and other relevant administrative regulations and rules.
Article 3 The present Provisions applies to the various procedures of declaration of import and export goods that the consignor and consignee of export and import goods and the agent declaration enterprises go through, unless it is otherwise provided for by other regulations.
Article 4 The consignor and consignee of export and import goods may declare to the customs by themselves or entrust customs declaration enterprises to declare to the customs on their behalf.
The consignor and consignee of export and import goods and the agent declaration enterprises shall be registered at the customs in advance for going through customs declaration procedures.
Article 5 Either electronic declaration form or paper declaration form can be used in the declaration procedures. and both are of identical legal effect.
Electronic declaration refers to the way in which the consignor and consignee of export and import goods and the agent declaration enterprises tender to the customs via computer systems the electronic data of customs declaration and the relevant attached documents, in accordance with the Customs Regulation of the People’s Republic of China on Filling in the Declaration Form for import and Export Goods.
Paper declaration refers to the way in which the consignor and consignee of export and import goods and the agent declaration enterprises, in accordance with the regulations of the customs, fill in the paper declaration forms and prepare the attached documents, with which the declaration is made vis à vis to the customs office.
The consignor and consignee of export and import goods and the agent declaration enterprises shall declare to the customs by providing electronic declaration form, with which the paper declaration form submitted together with the attached documents shall comply. Under special circumstances, it is allowed to present paper declaration forms in advance, upon the approval of the customs office involved, with the electronic data to be declared afterwards in conformity to the paper declaration forms. Customs declarations may be made in paper form to the customs offices that have not adopted the information administration system.
Article 6 The personnel handling the declaration procedures for the consignor and consignee of export and import goods and the agent declaration enterprises shall be the qualified customs agents registered at the customs. No one who has not obtained the qualifications of a customs agent or who has not been registered at the customs may handle the procedure of customs declaration.
The customs agents shall carry out their activities according to the laws and regulations concerning the customs declaration. The agents and the enterprise they are affiliated with shall take corresponding legal responsibilities for the customs declaration of the agents unless otherwise provided for in any law, administrative regulation or rule.
Chapter Ⅱ Requirements of Customs Declaration
Article 7 The consignor and consignee of export and import goods and the agent declaration enterprise shall declare to the customs offices according to the facts and the laws, and take corresponding legal responsibilities for the authenticity, accuracy, integrity and standardization of the declaration.
Article 8 The consignee of import goods and the agent declaration enterprise shall declare to the customs offices within 14 days as of the day when declaration is made for the entry of a transportation vehicle.
The consignee of import transit goods and the agent declaration enterprises shall go through the customs procedures of transit within 14 days as of the day when declaration is made to the customs office of the place of entry for the entry of the transportation vehicle. The goods shall be declared to the customs office of the place of destination within 14 days away from arrival.
The consignor of import goods and the agent declaration enterprises shall declare to the customs after the goods arrive at the custody area of the customs but 24 hours before loading.
The customs may, in accordance with the Measures of the Customs of the People’s Republic of China for Charging Delinquency Interests for import Goods, charge a delinquency interest against the party that fails to declare to the customs within the specified period for delay.
Article 9 The day of declaration in the present Provisions refers to the day when the declaration data are accepted by the customs. The day of the acceptance of declaration shall be the day when the declaration data are accepted by the customs, either in the way of electronic or paper form.
In the case of electronic declaration, the day of declaration shall be the day when the declaration data are accepted by the computer system of the customs, which are then notified to the enterprise that presents the data, or published at the very site of the customs office or through public information system.
In the case of paper declaration, the date of declaration shall be the day of registration when the customs accepts the paper declaration form.
Article 10 The declaration is taken to be refused by the customs wher the electronic declaration form is returned by the computer system of the customs after examination. The consignor and consignee of export and import goods and the agent declaration enterprises shall modify the form and declare for the second time as is required, with the day of declaration being the day when the customs accepts the re-declaration.
After manual examination and verification, wher part of the declaration form that has been accepted by the customs office requires modification, the consignor and consignee of export and import goods and the agent declaration enterprises shall modify the form and send it for a second time as is required, with the date of declaration remaining unchanged.
Article 11 wher the consignor and consignee of export and import goods declare to the customs in their own name, they shall affix their signatures and stamps on the declaration form and attach the relevant documents to it.
wher the declaration enterprises are entrusted by the consignor and consignee of export and import goods to declare to the customs in their own name or in the clients name, they shall present to the customs a power of attorney signed by the client and go through the procedures within the limit of authorization.
Article 12 wher a declaration enterprise is entrusted by a consignor or consignee of export and import goods to declare to the customs, it shall sign a power of attorney with the consignee or consignor explicitly specifying the commitment, and the consignee or consignor shall give notice to the declaration enterprise of the true conditions concerning the declaration commitment.
In the event of handling the procedures of customs declaration upon the entrustment of the consignor or consignee of export and import goods, the customs declaration enterprises shall verify the authenticity and integrity of the conditions notified by the clients, including:
(1) The materials to prove the actual situation of the import and export goods, including the names, specifications, usage, origin and trade mode, etc;
(2) Such business documents as the contract, invoice, documents of transportation, and packing list, etc;
(3) The license certificate necessary in import and export and the attached documents;
(4) The manual for processing trade (either in electronic or paper form) and other documents in import and export as are required by the customs.
The declaration enterprises which fail to reasonably perform their obligation of inspecting and verifying the authenticity and integrity of the goods provided by the consignor or consignee of export and import goods or make customs declarations in violation of any of the regulations of the customs shall be subject to corresponding legal liabilities.
Article 13 The consignees of import goods may, before making a declaration, apply in writing to the customs offices for inspecting goods or taking samples for the purpose of ascertaining the names, specifications, sizes and categories. The customs shall send personnel for onsite supervision if the application is approved upon verification.
The customs office shall, when inspecting goods or taking samples, issue a sampling record or a list of samples. wher any of the sampled goods concerns any animal or plant or the product thereof or any other product that requires a quarantine certificate, the goods shall, according to the relevant laws, be sampled after the acquisition of a written certification of approval from the relevant administrative department. After taking samples, the on site supervision personnel sent by the customs and the consignee of import goods shall affix their signatures to the sampling record or list of samples for /////confirm/i/i/i/i/iation.
Article 14 After being accepted by the customs office, the declaration of import and export goods may be not be modified in any way, and none of the declaration documents be revoked. Under any of the following circumstances, the declaration may be modified or revoked, provided that the consignor and consignee of export and import goods or the agent declaration enterprises presents a written application to the customs for verification and permission:
(1) The errors of the electronic declaration data arising from the failure of the computer or network system, etc;
(2) After the customs discharges the export goods, the declaration of part or all of the goods is cancelled due to the mistakes of loading, transportation or distribution, etc, which requires the modification or revocation of the original declaration forms and documents;
(3) The errors in declaration caused by mistakes made by the customs personnel in operation or writing, which has no adverse effect upon the implementation of the trade control policies, the levying of duties and charging of fees, and the statistics of the customs;
(4) The original declaration data requires modification after the verification of prices, classification and verification of goods or other professional authentication;
(5) The original declaration data requires modification wher a temporary price is specified in advance according to the trade usage yet the actual price is affirmed upon the settlement according to the quality of the inspected commodity or the actual price in the international market; wher the customs has ordered putting the import and export goods under surveillance and inspection, neither the consignor or consignee of export and import goods nor the agent declaration enterprise may modify the content of declaration form or revoke the declaration documents.
Article 15 wher it is necessary for the consignor or consignee of export and import goods or the agent declaration enterprise to explain the situation of the goods or provide complementary materials while the customs is verifying the electronic declaration form, the relevant party shall explain and provide the supplementary materials immediately upon its acceptance of the customs notice.
Article 16 After the customs has concluded the verification of the electronic declaration forms, the consignor and consignee of export and import goods and the agent declaration enterprise shall, within 10 days as of the date of its acceptance of the customs notification of ‘tendering documents on site or ‘tendering documents to discharge, present to the customs the printed paper declaration form and the required attached documents with its signature and stamp on them at the place wher the goods are located and go through the relevant customs procedures.
wher it needs to postpone presenting the written documents and going through the relevant customs procedures due to such reasons as holidays or customs transit, etc, the consignor and consignee of export and import goods and the agent declaration enterprise shall apply in writing to the customs in advance to explain and may present the documents and go through the procedures within an extended period verified by the customs. wher the consignor and consignee of export and import goods declare to the customs by themselves, they shall affix their signatures to the application letter. wher the consignor and consignee of export and import goods have entrusted the customs declaration enterprise in declaration, both the consignor and consignee and the agent declaration enterprise shall affix their signatures to the application letter.
wher paper declaration form fails to be presented within the specified or extended period, the customs shall delet the electronic declaration form and the consignor and consignee of export and import goods and the agent declaration enterprise shall declare for a second time, the delinquency interests arising from which shall be charged according to the Measures of the Customs of the People’s Republic of China for Charging Delinquency Interests for import Goods.
wher the documents are presented on site for verification, the consignor and consignee of export and import goods and the agent declaration enterprise shall present to the customs the paper declaration form and the attached documents consistent with the electronic declaration form. wher certain content of the paper declaration is inconsistent, the electronic declaration form should be deleted, unless the consignor and consignee of export and import goods and the agent declaration enterprise renew the attached documents consistent with the electronic declaration form or apply for explanation and the customs verifies that there is no violation against the law. wher the license certificate of import and export goods presented fails to comply with the declaration, the declaration form cannot be renewed unless the customs verifies that there is no violation against any of the trade control policies or its relevant regulations.
Article 17 Enterprises may conduct real time declaration via computer network, the specific measures for which are to be formulated by the General Administration of Customs.
（第103號(hào)）
《中華人民共和國海關(guān)進(jìn)出口貨物申報(bào)管理規(guī)定》已經(jīng)2002年12月23日署長辦公會(huì)議審議通過,，現(xiàn)予公布。自2003年11月1日起施行,。
署長 牟新生
二○○三年九月十八日
第一章 總 則
第一條 為規(guī)范進(jìn)出口貨物的申報(bào)行為,，依據(jù)《中華人民共和國海關(guān)法》及國家進(jìn)出口管理的有關(guān)法律、行政法規(guī),，制定本規(guī)定,。
第二條 本規(guī)定中的“申報(bào)”是指進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)，依照《海關(guān)法》以及有關(guān)法律,、行政法規(guī)和規(guī)章的要求,，在規(guī)定的期限、地點(diǎn),，采用電子數(shù)據(jù)報(bào)關(guān)單和紙質(zhì)報(bào)關(guān)單形式,，向海關(guān)報(bào)告實(shí)際進(jìn)出口貨物的情況，并接受海關(guān)審核的行為,。
第三條 除另有規(guī)定外,，進(jìn)出口貨物的收發(fā)貨人或其委托的報(bào)關(guān)企業(yè)向海關(guān)辦理各類進(jìn)出口貨物的申報(bào)手續(xù)，均適用本規(guī)定,。
第四條 進(jìn)出口貨物的收發(fā)貨人，可以自行向海關(guān)申報(bào),，也可以委托報(bào)關(guān)企業(yè)向海關(guān)申報(bào),。
向海關(guān)辦理申報(bào)手續(xù)的進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)預(yù)先在海關(guān)依法辦理登記注冊(cè),。
第五條 申報(bào)采用電子數(shù)據(jù)報(bào)關(guān)單申報(bào)形式和紙質(zhì)報(bào)關(guān)單申報(bào)形式,。電子數(shù)據(jù)報(bào)關(guān)單和紙質(zhì)報(bào)關(guān)單均具有法律效力。
電子數(shù)據(jù)報(bào)關(guān)單申報(bào)形式是指進(jìn)出口貨物的收發(fā)貨人,、 受委托的報(bào)關(guān)企業(yè)通過計(jì)算機(jī)系統(tǒng)按照《中華人民共和國海關(guān)進(jìn)出口貨物報(bào)關(guān)單填制規(guī)范》的要求向海關(guān)傳送報(bào)關(guān)單電子數(shù)據(jù)并備齊隨附單證的申報(bào)方式,。
紙質(zhì)報(bào)關(guān)單申報(bào)形式是指進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè),，按照海關(guān)的規(guī)定填制紙質(zhì)報(bào)關(guān)單,，備齊隨附單證，向海關(guān)當(dāng)面遞交的申報(bào)方式,。
進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)以電子數(shù)據(jù)報(bào)關(guān)單形式向海關(guān)申報(bào)，與隨附單證一并遞交的紙質(zhì)報(bào)關(guān)單的內(nèi)容應(yīng)當(dāng)與電子數(shù)據(jù)報(bào)關(guān)單一致,；特殊情況下經(jīng)海關(guān)同意,，允許先采用紙質(zhì)報(bào)關(guān)單形式申報(bào)，電子數(shù)據(jù)事后補(bǔ)報(bào),，補(bǔ)報(bào)的電子數(shù)據(jù)應(yīng)當(dāng)與紙質(zhì)報(bào)關(guān)單內(nèi)容一致,。在向未使用海關(guān)信息化管理系統(tǒng)作業(yè)的海關(guān)申報(bào)時(shí)可以采用紙質(zhì)報(bào)關(guān)單申報(bào)形式。
第六條 為進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)辦理申報(bào)手續(xù)的人員,，應(yīng)當(dāng)是取得報(bào)關(guān)員資格并在海關(guān)注冊(cè)的報(bào)關(guān)員。未取得報(bào)關(guān)員資格且未在海關(guān)注冊(cè)的人員不得辦理進(jìn)出口貨物申報(bào)手續(xù),。
報(bào)關(guān)員應(yīng)當(dāng)按照國家和海關(guān)的法律法規(guī)規(guī)定和要求開展報(bào)關(guān)活動(dòng),。除法律、行政法規(guī)和規(guī)章另有規(guī)定外，報(bào)關(guān)員及其所屬企業(yè)應(yīng)對(duì)報(bào)關(guān)員的申報(bào)行為承擔(dān)相應(yīng)的法律責(zé)任,。
第二章 申報(bào)要求
第七條 進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)依法如實(shí)向海關(guān)申報(bào)，對(duì)申報(bào)內(nèi)容的真實(shí)性,、準(zhǔn)確性,、完整性和規(guī)范性承擔(dān)相應(yīng)的法律責(zé)任。
第八條 進(jìn)口貨物的收貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)自運(yùn)輸工具申報(bào)進(jìn)境之日起十四日內(nèi)向海關(guān)申報(bào),。
進(jìn)口轉(zhuǎn)關(guān)運(yùn)輸貨物的收貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)自運(yùn)輸工具申報(bào)進(jìn)境之日起十四日內(nèi),，向進(jìn)境地海關(guān)辦理轉(zhuǎn)關(guān)運(yùn)輸手續(xù),，有關(guān)貨物應(yīng)當(dāng)自運(yùn)抵指運(yùn)地之日起十四日內(nèi)向指運(yùn)地海關(guān)申報(bào)。
出口貨物發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)在貨物運(yùn)抵海關(guān)監(jiān)管區(qū)后,、裝貨的二十四小時(shí)以前向海關(guān)申報(bào)。
超過規(guī)定時(shí)限未向海關(guān)申報(bào)的,，海關(guān)按照《中華人民共和國海關(guān)征收進(jìn)口貨物滯報(bào)金辦法》征收滯報(bào)金,。
第九條 本規(guī)定中的申報(bào)日期是指申報(bào)數(shù)據(jù)被海關(guān)接受的日期。不論以電子數(shù)據(jù)報(bào)關(guān)單方式申報(bào)或以紙質(zhì)報(bào)關(guān)單方式申報(bào),，海關(guān)以接受申報(bào)數(shù)據(jù)的日期為接受申報(bào)的日期,。
以電子數(shù)據(jù)報(bào)關(guān)單方式申報(bào)的，申報(bào)日期為海關(guān)計(jì)算機(jī)系統(tǒng)接受申報(bào)數(shù)據(jù)時(shí)記錄的日期,，該日期將反饋給原數(shù)據(jù)發(fā)送單位,，或公布于海關(guān)業(yè)務(wù)現(xiàn)場，或通過公共信息系統(tǒng)發(fā)布,。
以紙質(zhì)報(bào)關(guān)單方式申報(bào)的,，申報(bào)日期為海關(guān)接受紙質(zhì)報(bào)關(guān)單并對(duì)報(bào)關(guān)單進(jìn)行登記處理的日期。
第十條 電子數(shù)據(jù)報(bào)關(guān)單經(jīng)過海關(guān)計(jì)算機(jī)檢查被退回的,，視為海關(guān)不接受申報(bào),，進(jìn)出口貨物收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)按照要求修改后重新申報(bào),，申報(bào)日期為海關(guān)接受重新申報(bào)的日期,。
海關(guān)已接受申報(bào)的報(bào)關(guān)單電子數(shù)據(jù)，經(jīng)人工審核后,，需要對(duì)部分內(nèi)容修改的,，進(jìn)出口貨物收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)按照海關(guān)規(guī)定進(jìn)行修改并重新發(fā)送,，申報(bào)日期仍為海關(guān)原接受申報(bào)的日期,。
第十一條 進(jìn)出口貨物的收發(fā)貨人以自己的名義,，向海關(guān)申報(bào)的，報(bào)關(guān)單應(yīng)當(dāng)由進(jìn)出口貨物收發(fā)貨人簽名蓋章,，并隨附有關(guān)單證,。
報(bào)關(guān)企業(yè)接受進(jìn)出口貨物的收發(fā)貨人委托，以自己的名義或以委托人的名義向海關(guān)申報(bào)的,，應(yīng)當(dāng)向海關(guān)提交由委托人簽署的授權(quán)委托書,，并按照委托書的授權(quán)范圍辦理有關(guān)海關(guān)手續(xù)。
第十二條 報(bào)關(guān)企業(yè)接受進(jìn)出口貨物收發(fā)貨人委托辦理報(bào)關(guān)手續(xù)的,，應(yīng)當(dāng)與進(jìn)出口貨物收發(fā)貨人簽訂有明確委托事項(xiàng)的委托協(xié)議,，進(jìn)出口貨物收發(fā)貨人應(yīng)當(dāng)向報(bào)關(guān)企業(yè)提供委托報(bào)關(guān)事項(xiàng)的真實(shí)情況。
報(bào)關(guān)企業(yè)接受進(jìn)出口收發(fā)貨人的委托,，辦理報(bào)關(guān)手續(xù)時(shí),，應(yīng)當(dāng)對(duì)委托人所提供情況的真實(shí)性、完整性進(jìn)行合理審查,，審查內(nèi)容包括：
（一）證明進(jìn)出口貨物的實(shí)際情況的資料,，包括進(jìn)出口貨物的品名、規(guī)格,、用途,、產(chǎn)地,、貿(mào)易方式等,；
（二）有關(guān)進(jìn)出口貨物的合同、發(fā)票,、運(yùn)輸單據(jù),、裝箱單等商業(yè)單據(jù)；
（三）進(jìn)出口所需的許可證件及隨附單證,；
（四）海關(guān)要求的加工貿(mào)易手冊(cè)（紙質(zhì)或電子數(shù)據(jù)的）及其他進(jìn)出口單證,。
報(bào)關(guān)企業(yè)未對(duì)進(jìn)出口貨物的收發(fā)貨人提供情況的真實(shí)性、完整性履行合理審查義務(wù)或違反海關(guān)規(guī)定申報(bào)的,，應(yīng)當(dāng)承擔(dān)相應(yīng)的法律責(zé)任,。
第十三條 進(jìn)口貨物的收貨人，向海關(guān)申報(bào)前,，因確定貨物的品名,、規(guī)格、型號(hào),、歸類等原因,，可以向海關(guān)提出查看貨物或者提取貨樣的書面申請(qǐng)。海關(guān)審核同意的,，派員到場實(shí)際監(jiān)管,。
查看貨物或提取貨樣時(shí),，海關(guān)開具取樣記錄和取樣清單；提取貨樣的貨物涉及動(dòng)植物及產(chǎn)品以及其他須依法提供檢疫證明的,，應(yīng)當(dāng)按照國家的有關(guān)法律規(guī)定,，在取得主管部門簽發(fā)的書面批準(zhǔn)證明后提取。提取貨樣后,，到場監(jiān)管的海關(guān)關(guān)員與進(jìn)口貨物的收貨人在取樣記錄和取樣清單上簽字確認(rèn),。
第十四條 海關(guān)接受進(jìn)出口貨物的申報(bào)后，申報(bào)內(nèi)容不得修改,，報(bào)關(guān)單證不得撤銷,；確有如下正當(dāng)理由的，收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)向海關(guān)遞交書面申請(qǐng),，經(jīng)海關(guān)審核批準(zhǔn)后，可以進(jìn)行修改或撤銷：
（一）由于計(jì)算機(jī),、網(wǎng)絡(luò)系統(tǒng)等方面的原因?qū)е码娮訑?shù)據(jù)申報(bào)錯(cuò)誤的,；
（二）海關(guān)在辦理出口貨物的放行手續(xù)后，由于裝運(yùn),、配載等原因造成原申報(bào)貨物部分或全部退關(guān)需要修改或撤銷報(bào)關(guān)單證及其內(nèi)容的,；
（三）報(bào)關(guān)人員由于操作或書寫失誤造成申報(bào)差錯(cuò)，但未對(duì)國家貿(mào)易管制政策的實(shí)施,、稅費(fèi)征收及海關(guān)統(tǒng)計(jì)指標(biāo)等造成危害的,；
（四）海關(guān)審價(jià)、歸類審核或?qū)I(yè)認(rèn)定后需對(duì)原申報(bào)數(shù)據(jù)進(jìn)行修改的,；
（五）根據(jù)貿(mào)易慣例先行采用暫時(shí)價(jià)格成交,、實(shí)際結(jié)算時(shí)按商檢品質(zhì)認(rèn)定或國際市場實(shí)際價(jià)格付款方式需要修改原申報(bào)數(shù)據(jù)的；海關(guān)已經(jīng)決定布控,、查驗(yàn)進(jìn)出口貨物的,，進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)不得修改報(bào)關(guān)單內(nèi)容或撤銷報(bào)關(guān)單證,。
第十五條 海關(guān)審核電子數(shù)據(jù)報(bào)關(guān)單時(shí),，需要進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)解釋,、說明情況或補(bǔ)充材料的,，收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)在接到海關(guān)通知后及時(shí)進(jìn)行說明或提供完備材料,。
第十六條 海關(guān)審結(jié)電子數(shù)據(jù)報(bào)關(guān)單后,，進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)自接到海關(guān)“現(xiàn)場交單”或“放行交單”通知之日起10日內(nèi),，持打印出的紙質(zhì)報(bào)關(guān)單,，備齊規(guī)定的隨附單證并簽名蓋章,，到貨物所在地海關(guān)遞交書面單證并辦理相關(guān)海關(guān)手續(xù)。
確因節(jié)假日或轉(zhuǎn)關(guān)運(yùn)輸?shù)绕渌厥庠蛐枰馄谙蚝ｊP(guān)遞交書面單證并辦理相關(guān)海關(guān)手續(xù)的,，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)事先向海關(guān)提出書面申請(qǐng)說明原因，經(jīng)海關(guān)核準(zhǔn)后在核準(zhǔn)的期限內(nèi)辦理,。其中,，進(jìn)出口貨物收發(fā)貨人自行報(bào)關(guān)的，由收發(fā)貨人在申請(qǐng)書上簽章,；委托報(bào)關(guān)企業(yè)報(bào)關(guān)的,，由報(bào)關(guān)企業(yè)和進(jìn)出口貨物收發(fā)貨人雙方共同在申請(qǐng)書上簽章。
未在規(guī)定期限或核準(zhǔn)的期限內(nèi)遞交紙質(zhì)報(bào)關(guān)單的,，海關(guān)刪除電子數(shù)據(jù)報(bào)關(guān)單,，進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)應(yīng)當(dāng)重新申報(bào),。由此產(chǎn)生的滯報(bào)金按照《中華人民共和國海關(guān)征收進(jìn)口貨物滯報(bào)金辦法》的規(guī)定辦理,。
現(xiàn)場交單審核時(shí)，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)應(yīng)向海關(guān)遞交與電子數(shù)據(jù)報(bào)關(guān)單內(nèi)容一致的紙質(zhì)報(bào)關(guān)單及隨附單證,。特殊情況下，個(gè)別內(nèi)容不符的,，經(jīng)海關(guān)審核確認(rèn)無違法情形的,，由進(jìn)出口貨物收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)重新提供與報(bào)關(guān)單電子數(shù)據(jù)相符的隨附單證或提交有關(guān)說明的申請(qǐng),，電子數(shù)據(jù)報(bào)關(guān)單可不予刪除,。其中,，實(shí)際交驗(yàn)的進(jìn)出口許可證件與申報(bào)內(nèi)容不一致的,，經(jīng)海關(guān)認(rèn)定無違反國家進(jìn)出口貿(mào)易管制政策和海關(guān)有關(guān)規(guī)定的，可以重新向海關(guān)提交,。
第十七條 企業(yè)可以通過計(jì)算機(jī)網(wǎng)絡(luò)向海關(guān)進(jìn)行聯(lián)網(wǎng)實(shí)時(shí)申報(bào),。具體辦法由海關(guān)總署另行制定。
Decree of the General Administration of Customs of the People’s Republic of China
(No.103)
The Provisions of the People’s Republic of China on the Customs Administration of Declaration for the import and Export of Goods have been deliberated and adopted at the director’s executive meeting. They are hereby publicized and shall go into effectiveness as of Nov.1st, 2003.
Director: Mu Xinsheng
Sep.18th, 2003
Chapter Ⅰ General Provision
Article 1 The present Provisions have been formulated in accordance with the Customs Law of the People’s Republic of China and other relevant laws, administrative regulations concerning the administration of import and export so as to standardize the declaration of import and export goods.
Article 2 In the present Provisions, “declaration” means that the consignor and consignee of import and export goods and the agent declaration enterprises declare to the customs about the actual situation of the import and export goods and accept the verification of the customs in the specified period and location by tendering electronic or paper declaration forms in accordance with the Customs Law and other relevant administrative regulations and rules.
Article 3 The present Provisions applies to the various procedures of declaration of import and export goods that the consignor and consignee of export and import goods and the agent declaration enterprises go through, unless it is otherwise provided for by other regulations.
Article 4 The consignor and consignee of export and import goods may declare to the customs by themselves or entrust customs declaration enterprises to declare to the customs on their behalf.
The consignor and consignee of export and import goods and the agent declaration enterprises shall be registered at the customs in advance for going through customs declaration procedures.
Article 5 Either electronic declaration form or paper declaration form can be used in the declaration procedures. and both are of identical legal effect.
Electronic declaration refers to the way in which the consignor and consignee of export and import goods and the agent declaration enterprises tender to the customs via computer systems the electronic data of customs declaration and the relevant attached documents, in accordance with the Customs Regulation of the People’s Republic of China on Filling in the Declaration Form for import and Export Goods.
Paper declaration refers to the way in which the consignor and consignee of export and import goods and the agent declaration enterprises, in accordance with the regulations of the customs, fill in the paper declaration forms and prepare the attached documents, with which the declaration is made vis à vis to the customs office.
The consignor and consignee of export and import goods and the agent declaration enterprises shall declare to the customs by providing electronic declaration form, with which the paper declaration form submitted together with the attached documents shall comply. Under special circumstances, it is allowed to present paper declaration forms in advance, upon the approval of the customs office involved, with the electronic data to be declared afterwards in conformity to the paper declaration forms. Customs declarations may be made in paper form to the customs offices that have not adopted the information administration system.
Article 6 The personnel handling the declaration procedures for the consignor and consignee of export and import goods and the agent declaration enterprises shall be the qualified customs agents registered at the customs. No one who has not obtained the qualifications of a customs agent or who has not been registered at the customs may handle the procedure of customs declaration.
The customs agents shall carry out their activities according to the laws and regulations concerning the customs declaration. The agents and the enterprise they are affiliated with shall take corresponding legal responsibilities for the customs declaration of the agents unless otherwise provided for in any law, administrative regulation or rule.
Chapter Ⅱ Requirements of Customs Declaration
Article 7 The consignor and consignee of export and import goods and the agent declaration enterprise shall declare to the customs offices according to the facts and the laws, and take corresponding legal responsibilities for the authenticity, accuracy, integrity and standardization of the declaration.
Article 8 The consignee of import goods and the agent declaration enterprise shall declare to the customs offices within 14 days as of the day when declaration is made for the entry of a transportation vehicle.
The consignee of import transit goods and the agent declaration enterprises shall go through the customs procedures of transit within 14 days as of the day when declaration is made to the customs office of the place of entry for the entry of the transportation vehicle. The goods shall be declared to the customs office of the place of destination within 14 days away from arrival.
The consignor of import goods and the agent declaration enterprises shall declare to the customs after the goods arrive at the custody area of the customs but 24 hours before loading.
The customs may, in accordance with the Measures of the Customs of the People’s Republic of China for Charging Delinquency Interests for import Goods, charge a delinquency interest against the party that fails to declare to the customs within the specified period for delay.
Article 9 The day of declaration in the present Provisions refers to the day when the declaration data are accepted by the customs. The day of the acceptance of declaration shall be the day when the declaration data are accepted by the customs, either in the way of electronic or paper form.
In the case of electronic declaration, the day of declaration shall be the day when the declaration data are accepted by the computer system of the customs, which are then notified to the enterprise that presents the data, or published at the very site of the customs office or through public information system.
In the case of paper declaration, the date of declaration shall be the day of registration when the customs accepts the paper declaration form.
Article 10 The declaration is taken to be refused by the customs wher the electronic declaration form is returned by the computer system of the customs after examination. The consignor and consignee of export and import goods and the agent declaration enterprises shall modify the form and declare for the second time as is required, with the day of declaration being the day when the customs accepts the re-declaration.
After manual examination and verification, wher part of the declaration form that has been accepted by the customs office requires modification, the consignor and consignee of export and import goods and the agent declaration enterprises shall modify the form and send it for a second time as is required, with the date of declaration remaining unchanged.
Article 11 wher the consignor and consignee of export and import goods declare to the customs in their own name, they shall affix their signatures and stamps on the declaration form and attach the relevant documents to it.
wher the declaration enterprises are entrusted by the consignor and consignee of export and import goods to declare to the customs in their own name or in the clients name, they shall present to the customs a power of attorney signed by the client and go through the procedures within the limit of authorization.
Article 12 wher a declaration enterprise is entrusted by a consignor or consignee of export and import goods to declare to the customs, it shall sign a power of attorney with the consignee or consignor explicitly specifying the commitment, and the consignee or consignor shall give notice to the declaration enterprise of the true conditions concerning the declaration commitment.
In the event of handling the procedures of customs declaration upon the entrustment of the consignor or consignee of export and import goods, the customs declaration enterprises shall verify the authenticity and integrity of the conditions notified by the clients, including:
(1) The materials to prove the actual situation of the import and export goods, including the names, specifications, usage, origin and trade mode, etc;
(2) Such business documents as the contract, invoice, documents of transportation, and packing list, etc;
(3) The license certificate necessary in import and export and the attached documents;
(4) The manual for processing trade (either in electronic or paper form) and other documents in import and export as are required by the customs.
The declaration enterprises which fail to reasonably perform their obligation of inspecting and verifying the authenticity and integrity of the goods provided by the consignor or consignee of export and import goods or make customs declarations in violation of any of the regulations of the customs shall be subject to corresponding legal liabilities.
Article 13 The consignees of import goods may, before making a declaration, apply in writing to the customs offices for inspecting goods or taking samples for the purpose of ascertaining the names, specifications, sizes and categories. The customs shall send personnel for onsite supervision if the application is approved upon verification.
The customs office shall, when inspecting goods or taking samples, issue a sampling record or a list of samples. wher any of the sampled goods concerns any animal or plant or the product thereof or any other product that requires a quarantine certificate, the goods shall, according to the relevant laws, be sampled after the acquisition of a written certification of approval from the relevant administrative department. After taking samples, the on site supervision personnel sent by the customs and the consignee of import goods shall affix their signatures to the sampling record or list of samples for /////confirm/i/i/i/i/iation.
Article 14 After being accepted by the customs office, the declaration of import and export goods may be not be modified in any way, and none of the declaration documents be revoked. Under any of the following circumstances, the declaration may be modified or revoked, provided that the consignor and consignee of export and import goods or the agent declaration enterprises presents a written application to the customs for verification and permission:
(1) The errors of the electronic declaration data arising from the failure of the computer or network system, etc;
(2) After the customs discharges the export goods, the declaration of part or all of the goods is cancelled due to the mistakes of loading, transportation or distribution, etc, which requires the modification or revocation of the original declaration forms and documents;
(3) The errors in declaration caused by mistakes made by the customs personnel in operation or writing, which has no adverse effect upon the implementation of the trade control policies, the levying of duties and charging of fees, and the statistics of the customs;
(4) The original declaration data requires modification after the verification of prices, classification and verification of goods or other professional authentication;
(5) The original declaration data requires modification wher a temporary price is specified in advance according to the trade usage yet the actual price is affirmed upon the settlement according to the quality of the inspected commodity or the actual price in the international market; wher the customs has ordered putting the import and export goods under surveillance and inspection, neither the consignor or consignee of export and import goods nor the agent declaration enterprise may modify the content of declaration form or revoke the declaration documents.
Article 15 wher it is necessary for the consignor or consignee of export and import goods or the agent declaration enterprise to explain the situation of the goods or provide complementary materials while the customs is verifying the electronic declaration form, the relevant party shall explain and provide the supplementary materials immediately upon its acceptance of the customs notice.
Article 16 After the customs has concluded the verification of the electronic declaration forms, the consignor and consignee of export and import goods and the agent declaration enterprise shall, within 10 days as of the date of its acceptance of the customs notification of ‘tendering documents on site or ‘tendering documents to discharge, present to the customs the printed paper declaration form and the required attached documents with its signature and stamp on them at the place wher the goods are located and go through the relevant customs procedures.
wher it needs to postpone presenting the written documents and going through the relevant customs procedures due to such reasons as holidays or customs transit, etc, the consignor and consignee of export and import goods and the agent declaration enterprise shall apply in writing to the customs in advance to explain and may present the documents and go through the procedures within an extended period verified by the customs. wher the consignor and consignee of export and import goods declare to the customs by themselves, they shall affix their signatures to the application letter. wher the consignor and consignee of export and import goods have entrusted the customs declaration enterprise in declaration, both the consignor and consignee and the agent declaration enterprise shall affix their signatures to the application letter.
wher paper declaration form fails to be presented within the specified or extended period, the customs shall delet the electronic declaration form and the consignor and consignee of export and import goods and the agent declaration enterprise shall declare for a second time, the delinquency interests arising from which shall be charged according to the Measures of the Customs of the People’s Republic of China for Charging Delinquency Interests for import Goods.
wher the documents are presented on site for verification, the consignor and consignee of export and import goods and the agent declaration enterprise shall present to the customs the paper declaration form and the attached documents consistent with the electronic declaration form. wher certain content of the paper declaration is inconsistent, the electronic declaration form should be deleted, unless the consignor and consignee of export and import goods and the agent declaration enterprise renew the attached documents consistent with the electronic declaration form or apply for explanation and the customs verifies that there is no violation against the law. wher the license certificate of import and export goods presented fails to comply with the declaration, the declaration form cannot be renewed unless the customs verifies that there is no violation against any of the trade control policies or its relevant regulations.
Article 17 Enterprises may conduct real time declaration via computer network, the specific measures for which are to be formulated by the General Administration of Customs.
