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第三章 特殊申報(bào)
第十八條 經(jīng)海關(guān)批準(zhǔn),，進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)可以在取得提（運(yùn)）單或載貨清單（艙單）數(shù)據(jù)后,，向海關(guān)提前申報(bào),。
在進(jìn)出口貨物的品名、規(guī)格,、數(shù)量等已確定無誤的情況下,，經(jīng)批準(zhǔn)的企業(yè)可以在進(jìn)口貨物啟運(yùn)后、抵港前或出口貨物運(yùn)入海關(guān)監(jiān)管場所前3日內(nèi),，提前向海關(guān)辦理報(bào)關(guān)手續(xù),，并按照海關(guān)的要求交驗(yàn)有關(guān)隨附單證、進(jìn)出口貨物批準(zhǔn)文件及其他需提供的證明文件,。
驗(yàn)核提前申報(bào)的進(jìn)出口貨物許可證件有效期以海關(guān)接受申報(bào)之日為準(zhǔn),。提前申報(bào)的進(jìn)出口貨物稅率、匯率的適用,，按照《中華人民共和國進(jìn)出口關(guān)稅條例》（以下簡稱《關(guān)稅條例》）的有關(guān)規(guī)定辦理,。
第十九條 特殊情況下，經(jīng)海關(guān)批準(zhǔn),，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)可以自裝載貨物的運(yùn)輸工具申報(bào)進(jìn)境之日起1個(gè)月內(nèi)向指定海關(guān)辦理集中申報(bào)手續(xù)。
集中申報(bào)企業(yè)應(yīng)當(dāng)向海關(guān)提供有效擔(dān)保,，并在每次貨物進(jìn),、出口時(shí)，按照要求向海關(guān)報(bào)告貨物的進(jìn)出口日期,、運(yùn)輸工具名稱,、提（運(yùn)）單號(hào)、稅號(hào),、品名,、規(guī)格型號(hào)、價(jià)格,、原產(chǎn)地,、數(shù)量、重量,、收（發(fā)）貨單位等海關(guān)監(jiān)管所必需的信息,，海關(guān)可準(zhǔn)許先予查驗(yàn)和提取貨物,。集中申報(bào)企業(yè)提取貨物后，應(yīng)當(dāng)自裝載貨物的運(yùn)輸工具申報(bào)進(jìn)境之日起1個(gè)月內(nèi)向海關(guān)辦理集中申報(bào)及征稅,、放行等海關(guān)手續(xù),。超過規(guī)定期限未向海關(guān)申報(bào)的，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,。
集中申報(bào)采用向海關(guān)進(jìn)行電子數(shù)據(jù)報(bào)關(guān)單申報(bào)的方式,。
集中申報(bào)的進(jìn)出口貨物稅率、匯率的適用,，按照《關(guān)稅條例》的有關(guān)規(guī)定辦理,。
第二十條 經(jīng)電纜、管道,、輸送帶或者其他特殊運(yùn)輸方式輸送進(jìn)出口的貨物,，經(jīng)海關(guān)同意，可以定期向指定海關(guān)申報(bào),。
第二十一條 需要向海關(guān)申報(bào)知識(shí)產(chǎn)權(quán)狀況的進(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)要求向海關(guān)如實(shí)申報(bào)有關(guān)知識(shí)產(chǎn)權(quán)狀況,，并提供能夠證明申報(bào)內(nèi)容真實(shí)的證明文件和相關(guān)單證,。海關(guān)按規(guī)定實(shí)施保護(hù)措施。
第二十二條 海關(guān)對進(jìn)出口貨物申報(bào)價(jià)格,、稅則歸類進(jìn)行審查時(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)當(dāng)按海關(guān)要求提交相關(guān)單證和材料,。
第二十三條 需要進(jìn)行補(bǔ)充申報(bào)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)如實(shí)填寫補(bǔ)充申報(bào)單,，并向海關(guān)遞交,。
第二十四條 轉(zhuǎn)運(yùn)、通運(yùn),、過境貨物及快件的申報(bào)規(guī)定,，由海關(guān)總署另行制定。
第四章 申報(bào)單證
第二十五條 進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)到海關(guān)現(xiàn)場辦理接單審核,、征收稅費(fèi)及驗(yàn)放手續(xù)時(shí)，應(yīng)當(dāng)遞交與電子數(shù)據(jù)報(bào)關(guān)單內(nèi)容相一致的紙質(zhì)報(bào)關(guān)單,、國家實(shí)行進(jìn)出口管理的許可證件以及海關(guān)要求的隨附單證等,。
第二十六條 向海關(guān)遞交紙質(zhì)報(bào)關(guān)單可以使用事先印制的規(guī)定格式報(bào)關(guān)單或直接在A4型空白紙張上打印。
進(jìn)口貨物紙質(zhì)報(bào)關(guān)單一式五聯(lián)：海關(guān)作業(yè)聯(lián)、海關(guān)留存聯(lián),、企業(yè)留存聯(lián),、海關(guān)核銷聯(lián),、證明聯(lián)（進(jìn)口付匯用）,。
出口貨物紙質(zhì)報(bào)關(guān)單一式六聯(lián)：海關(guān)作業(yè)聯(lián)、海關(guān)留存聯(lián),、企業(yè)留存聯(lián),、海關(guān)核銷聯(lián)、證明聯(lián)(出口收匯用),、證明聯(lián)（出口退稅用）,。
第二十七條 進(jìn)、出口貨物報(bào)關(guān)單應(yīng)當(dāng)隨附的單證包括：
（一）合同,；
（二）發(fā)票,；
（三）裝箱清單；
（四）載貨清單（艙單）,；
（五）提（運(yùn)）單,；
（六）代理報(bào)關(guān)授權(quán)委托協(xié)議；
（七）進(jìn)出口許可證件,；
（八）海關(guān)要求的加工貿(mào)易手冊（紙質(zhì)或電子數(shù)據(jù)的）及其他進(jìn)出口有關(guān)單證,。
海關(guān)應(yīng)當(dāng)留存進(jìn)出口許可證件的正本，其余單證可以留存副本或復(fù)印件,。
第二十八條 貨物實(shí)際進(jìn)出口前,，海關(guān)已對該貨物做出預(yù)歸類決定的，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)在貨物實(shí)際進(jìn)出口申報(bào)時(shí)應(yīng)當(dāng)向海關(guān)提交《預(yù)歸類決定書》,。
第五章 報(bào)關(guān)單證明聯(lián)、核銷聯(lián)的簽發(fā)和補(bǔ)簽
第二十九條 根據(jù)國家外匯,、稅務(wù),、海關(guān)對加工貿(mào)易等管理的要求，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)辦結(jié)海關(guān)手續(xù)后,，可以向海關(guān)申請簽發(fā)下列報(bào)關(guān)單證明聯(lián)：
（一）用于辦理出口退稅的出口貨物報(bào)關(guān)單證明聯(lián)；
（二）用于辦理付匯的進(jìn)口貨物報(bào)關(guān)單證明聯(lián),；
（三）用于辦理收匯的出口貨物報(bào)關(guān)單證明聯(lián),；
（四）用于辦理加工貿(mào)易核銷的海關(guān)核銷聯(lián)。
海關(guān)簽發(fā)報(bào)關(guān)單證明聯(lián)應(yīng)當(dāng)在打印出的報(bào)關(guān)單證明聯(lián)的右下角規(guī)定處加蓋已在有關(guān)部門備案的“驗(yàn)訖章”,。
進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)在申領(lǐng)報(bào)關(guān)單證明聯(lián)、海關(guān)核銷聯(lián)時(shí)，應(yīng)當(dāng)提供海關(guān)要求的有效證明,。
第三十條 海關(guān)已簽發(fā)的報(bào)關(guān)單證明聯(lián),、核銷聯(lián)因遺失、損毀等特殊情況需要補(bǔ)簽的,，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)自原證明聯(lián)簽發(fā)之日起1年內(nèi)向海關(guān)提出書面申請，并隨附有關(guān)證明材料,，海關(guān)審核同意后,，可予以補(bǔ)簽。海關(guān)在證明聯(lián),、核銷聯(lián)上注明“補(bǔ)簽”字樣,，并按規(guī)定收取工本費(fèi)。
第六章 附 則
第三十一條 保稅區(qū),、出口加工區(qū)進(jìn)出口的貨物及進(jìn)出保稅區(qū),、出口加工區(qū)貨物，加工貿(mào)易后續(xù)管理環(huán)節(jié)的內(nèi)銷,、余料結(jié)轉(zhuǎn),、深加工結(jié)轉(zhuǎn)等，除另有規(guī)定外,，按照本規(guī)定的規(guī)定在主管海關(guān)辦理申報(bào)手續(xù),。
第三十二條 采用轉(zhuǎn)關(guān)運(yùn)輸方式的進(jìn)出口貨物，按照《中華人民共和國海關(guān)關(guān)于轉(zhuǎn)關(guān)貨物的監(jiān)管辦法》辦理申報(bào)手續(xù),。
第三十三條 進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)、報(bào)關(guān)員違反本規(guī)定的,，依照《中華人民共和國海關(guān)法》及《中華人民共和國海關(guān)法行政處罰實(shí)施細(xì)則》等有關(guān)規(guī)定處罰,。
第三十四條 本規(guī)定由海關(guān)總署負(fù)責(zé)解釋。
第三十五條 本規(guī)定自2003年11月1日起施行,。
Chapter Ⅲ Special Declaration
Article 18 Upon the approval of the customs, the consignor and consignee of export and import goods and the agent declaration enterprise may declare to the customs in advance after it acquires the bill of ladings or the list of goods.
wher the names, specifications and amounts of import and export goods have been confirmed to be accurate, the declaration enterprise approved may declare to the customs in advance within 3 days prior to the shipment or arrival of import goods or the arrival of export goods in the custody area of the customs, tendering the relevant attached documents, the approval documents of import and export goods and other necessary documents according to the requirements of the customs.
The validity period of the license certificate of export and import goods declared in advance shall be counted according to the date of the customs acceptance of the declaration. The Regulations of the People’s Republic of China on import and Export Duties (hereinafter referred to as the Regulations on Duties) shall apply to the duty rates and the exchange rates of the goods declared in advance.
Article 19 Under special circumstances and upon the approval of the customs, the consignor and consignee of export and import goods and the agent declaration enterprise may go through the procedures of centralized declaration in the specified customs offices within 1 month as of the day when declaration for entry of the transportation vehicle loaded with goods is made.
The enterprise going through the procedures of centralized declaration shall provide the customs with effective security, and give notice to the customs, whenever there is import and export of goods, such necessary information as the date of import and export, the name of the transportation vehicles, the number of bills of lading, the tax number, the name of goods, the specifications and sizes, the prices, the origins, the amounts, the weight and the consignee or consignor, etc., wher the customs may permit antecedent verification and discharging of goods. After the goods are discharged to the enterprise handling centralized declaration, it shall go through the procedures of centralized declaration, taxation and discharging within 1 month as of the day when the declaration for the entry of the transportation vehicles loaded with goods is made. In the case of failure to declare within the specified period, the delinquency interests shall be charged according to the Measures of the Customs of the People’s Republic of China on Charging Delinquency Interests for import Goods.
Electronic declaration shall be adopted in centralized declaration.
The Regulations on Duties shall apply to the duty rate and exchange rate of import and export goods declared in centralized declaration
Article 20 The import and export goods transported through cables, pipelines, conveyer belts or in other special ways may be declared periodically to the customs upon approval.
Article 21 wher the information of intellectual property right in import and export goods is required to be declared to the customs, the consignor and consignee of export and import goods and the agent declaration enterprise shall faithfully present to the customs the information of intellectual property right in import and export goods, and, as required by the customs, provide certificates and other relevant documents adequate to prove the accuracy of the content of declaration. The customs shall take measures of protection according to the present Provisions.
Article 22 wher the customs inspects the declared value of import and export goods and the categorization of tariffs, the consignor and consignee of export and import goods and the agent declaration enterprise shall present the relevant documents and materials as are required by the customs.
Article 23 wher it requires supplementary declaration, the consignor and consignee of export and import goods and the agent declaration enterprise shall fill in the supplementary declaration form according to the facts and present it to the customs.
Article 24 The provisions concerning the declaration of transit goods and the express luggage are further formulated by the General Administration of Customs.
Chapter Ⅳ Declaration of documents
Article 25 When the consignor and consignee of export and import goods and the agent declaration enterprise go through the procedures of onsite examination of documents, collection of duties and fees, and verification and discharge of goods at the customs, they shall present the paper declaration form consistent with the content of the electronic declaration forms, the license certificate for the administration of import and export and the attached documents as are required by the customs.
Article 26 The paper declaration form presented to the customs can be either ready made standard form in specific format or printed directly on an A 4 paper.
The paper declaration form for import goods is submitted in quintuplicate, consisting of a page for customs operation, a page for the customs to keep, a page for the enterprise to keep, a page for customs verification and writing off, and a page certification (for payment for import) respectively.
The paper declaration form for export goods is submitted in hexaplicate, consisting of a page for customs operation, a page for the customs to keep, a page for the enterprise to keep, a page for customs verification and writing off, a page for certification (for collection of proceeds in export), and a page for certification (for export drawbacks) respectively.
Article 27 The documents and instruments attached to the declaration form for import and export goods include:
(1) Contracts;
(2) Invoices:
(3) A packing list;
(4) A list of freight (manifest of cargo);
(5) Bills of ladings (waybills);
(6) A power of attorney for customs declaration;
(7) The license certificate for import and export;
(8) The manual for processing trade required by the customs (in form of paper or electronic data) and other documents relating to import and export.
The customs shall retain the original version of the license certificate for import and export, and may retain the copies or duplicates of the rest of the documents.
Article 28 wher the customs has decided to pre-categorize the goods before the actual import and export, the consignor and consignee of export and import goods and the agent declaration enterprise shall present the Decision of Pre-Categorization to the customs while declaring the import and export of goods.
Chapter Ⅴ Issuance and Makeup Issuance of the Certification Page and Verification and Writing Off Page of the Declaration Form
Article 29 According to the requirements of the administration of foreign exchange, taxation and processing trade, the consignor and consignee of export and import goods and the agent declaration enterprise may apply to the customs for the issuance of the following certification pages of the declaration form, provided that they have concluded the customs procedures:
(1) The certification page of the declaration form of export goods for export drawbacks;
(2) The certification page of the declaration form of import goods for payment;
(3) The certification page of the declaration form of export goods for collection;
(4) The verification and writing off page of the customs for verification and cancellation in processing trade.
While issuing the certification page of declaration form, the customs shall stamp on the lower right corner of the printed certificate page with the inscription of “verification completed”, which has been recorded in the relevant department.
The consignor and consignee of export and import goods and the agent declaration enterprise shall provide valid certificates required by the customs while applying for the issuance of the certification page of declaration form and the verification and writing off page.
Article 30 wher makeup issuance is required due to the loss and damage of the certification page of the declaration form and the verification and writing off page originally issued by the customs, the consignor and consignee of export and import goods and the agent declaration enterprise shall apply in writing to the customs within 1 year as of the day when the original page was issued and relevant documents attached for certification. No makeup issuance of any page is allowed without the verification and approval of the customs. The customs shall inscribe the Chinese characters meaning “Makeup Issuance” on the certification page and the verification and writing off page, and charge the cost of production according to the relevant provisions.
Chapter Ⅵ Supplementary Provisions
Article 31 With regard to the goods imported to and exported from the bonded area and the export processing area, and the goods transported in and out of the bonded area and the export processing area, and the goods involved in the domestic sale, carrying forward of surplus materials and deep processing in the follow up phases of processing trade, the present Provisions shall apply to the declaration procedures, unless it is otherwise provided for.
Article 32 With regard to import and export transit goods, the declaration procedures shall be handled according to the Measures of the Customs of the People’s Republic of China for the Supervision and Administration of Transit Goods.
Article 33 The consignor and consignee of export and import goods and the agent declaration enterprise violating the present Provisions shall be punished according to such laws and regulations as the Customs Law of the People’s Republic of China and the Detailed Rules for the Implementation of the Administrative Punishment of Customs Law of the People’s Republic of China.
Article 34 The power to interpret the present Provisions shall remain with the General Administration of Customs.
Article 35 The present Provisions shall go into effect as of Nov.1st, 2003.
第十八條 經(jīng)海關(guān)批準(zhǔn),，進(jìn)出口貨物的收發(fā)貨人、受委托的報(bào)關(guān)企業(yè)可以在取得提（運(yùn)）單或載貨清單（艙單）數(shù)據(jù)后,，向海關(guān)提前申報(bào),。
在進(jìn)出口貨物的品名、規(guī)格,、數(shù)量等已確定無誤的情況下,，經(jīng)批準(zhǔn)的企業(yè)可以在進(jìn)口貨物啟運(yùn)后、抵港前或出口貨物運(yùn)入海關(guān)監(jiān)管場所前3日內(nèi),，提前向海關(guān)辦理報(bào)關(guān)手續(xù),，并按照海關(guān)的要求交驗(yàn)有關(guān)隨附單證、進(jìn)出口貨物批準(zhǔn)文件及其他需提供的證明文件,。
驗(yàn)核提前申報(bào)的進(jìn)出口貨物許可證件有效期以海關(guān)接受申報(bào)之日為準(zhǔn),。提前申報(bào)的進(jìn)出口貨物稅率、匯率的適用,，按照《中華人民共和國進(jìn)出口關(guān)稅條例》（以下簡稱《關(guān)稅條例》）的有關(guān)規(guī)定辦理,。
第十九條 特殊情況下，經(jīng)海關(guān)批準(zhǔn),，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)可以自裝載貨物的運(yùn)輸工具申報(bào)進(jìn)境之日起1個(gè)月內(nèi)向指定海關(guān)辦理集中申報(bào)手續(xù)。
集中申報(bào)企業(yè)應(yīng)當(dāng)向海關(guān)提供有效擔(dān)保,，并在每次貨物進(jìn),、出口時(shí)，按照要求向海關(guān)報(bào)告貨物的進(jìn)出口日期,、運(yùn)輸工具名稱,、提（運(yùn)）單號(hào)、稅號(hào),、品名,、規(guī)格型號(hào)、價(jià)格,、原產(chǎn)地,、數(shù)量、重量,、收（發(fā)）貨單位等海關(guān)監(jiān)管所必需的信息,，海關(guān)可準(zhǔn)許先予查驗(yàn)和提取貨物,。集中申報(bào)企業(yè)提取貨物后，應(yīng)當(dāng)自裝載貨物的運(yùn)輸工具申報(bào)進(jìn)境之日起1個(gè)月內(nèi)向海關(guān)辦理集中申報(bào)及征稅,、放行等海關(guān)手續(xù),。超過規(guī)定期限未向海關(guān)申報(bào)的，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,。
集中申報(bào)采用向海關(guān)進(jìn)行電子數(shù)據(jù)報(bào)關(guān)單申報(bào)的方式,。
集中申報(bào)的進(jìn)出口貨物稅率、匯率的適用,，按照《關(guān)稅條例》的有關(guān)規(guī)定辦理,。
第二十條 經(jīng)電纜、管道,、輸送帶或者其他特殊運(yùn)輸方式輸送進(jìn)出口的貨物,，經(jīng)海關(guān)同意，可以定期向指定海關(guān)申報(bào),。
第二十一條 需要向海關(guān)申報(bào)知識(shí)產(chǎn)權(quán)狀況的進(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)要求向海關(guān)如實(shí)申報(bào)有關(guān)知識(shí)產(chǎn)權(quán)狀況,，并提供能夠證明申報(bào)內(nèi)容真實(shí)的證明文件和相關(guān)單證,。海關(guān)按規(guī)定實(shí)施保護(hù)措施。
第二十二條 海關(guān)對進(jìn)出口貨物申報(bào)價(jià)格,、稅則歸類進(jìn)行審查時(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)當(dāng)按海關(guān)要求提交相關(guān)單證和材料,。
第二十三條 需要進(jìn)行補(bǔ)充申報(bào)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)如實(shí)填寫補(bǔ)充申報(bào)單,，并向海關(guān)遞交,。
第二十四條 轉(zhuǎn)運(yùn)、通運(yùn),、過境貨物及快件的申報(bào)規(guī)定,，由海關(guān)總署另行制定。
第四章 申報(bào)單證
第二十五條 進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)到海關(guān)現(xiàn)場辦理接單審核,、征收稅費(fèi)及驗(yàn)放手續(xù)時(shí)，應(yīng)當(dāng)遞交與電子數(shù)據(jù)報(bào)關(guān)單內(nèi)容相一致的紙質(zhì)報(bào)關(guān)單,、國家實(shí)行進(jìn)出口管理的許可證件以及海關(guān)要求的隨附單證等,。
第二十六條 向海關(guān)遞交紙質(zhì)報(bào)關(guān)單可以使用事先印制的規(guī)定格式報(bào)關(guān)單或直接在A4型空白紙張上打印。
進(jìn)口貨物紙質(zhì)報(bào)關(guān)單一式五聯(lián)：海關(guān)作業(yè)聯(lián)、海關(guān)留存聯(lián),、企業(yè)留存聯(lián),、海關(guān)核銷聯(lián),、證明聯(lián)（進(jìn)口付匯用）,。
出口貨物紙質(zhì)報(bào)關(guān)單一式六聯(lián)：海關(guān)作業(yè)聯(lián)、海關(guān)留存聯(lián),、企業(yè)留存聯(lián),、海關(guān)核銷聯(lián)、證明聯(lián)(出口收匯用),、證明聯(lián)（出口退稅用）,。
第二十七條 進(jìn)、出口貨物報(bào)關(guān)單應(yīng)當(dāng)隨附的單證包括：
（一）合同,；
（二）發(fā)票,；
（三）裝箱清單；
（四）載貨清單（艙單）,；
（五）提（運(yùn)）單,；
（六）代理報(bào)關(guān)授權(quán)委托協(xié)議；
（七）進(jìn)出口許可證件,；
（八）海關(guān)要求的加工貿(mào)易手冊（紙質(zhì)或電子數(shù)據(jù)的）及其他進(jìn)出口有關(guān)單證,。
海關(guān)應(yīng)當(dāng)留存進(jìn)出口許可證件的正本，其余單證可以留存副本或復(fù)印件,。
第二十八條 貨物實(shí)際進(jìn)出口前,，海關(guān)已對該貨物做出預(yù)歸類決定的，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)在貨物實(shí)際進(jìn)出口申報(bào)時(shí)應(yīng)當(dāng)向海關(guān)提交《預(yù)歸類決定書》,。
第五章 報(bào)關(guān)單證明聯(lián)、核銷聯(lián)的簽發(fā)和補(bǔ)簽
第二十九條 根據(jù)國家外匯,、稅務(wù),、海關(guān)對加工貿(mào)易等管理的要求，進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)辦結(jié)海關(guān)手續(xù)后,，可以向海關(guān)申請簽發(fā)下列報(bào)關(guān)單證明聯(lián)：
（一）用于辦理出口退稅的出口貨物報(bào)關(guān)單證明聯(lián)；
（二）用于辦理付匯的進(jìn)口貨物報(bào)關(guān)單證明聯(lián),；
（三）用于辦理收匯的出口貨物報(bào)關(guān)單證明聯(lián),；
（四）用于辦理加工貿(mào)易核銷的海關(guān)核銷聯(lián)。
海關(guān)簽發(fā)報(bào)關(guān)單證明聯(lián)應(yīng)當(dāng)在打印出的報(bào)關(guān)單證明聯(lián)的右下角規(guī)定處加蓋已在有關(guān)部門備案的“驗(yàn)訖章”,。
進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)在申領(lǐng)報(bào)關(guān)單證明聯(lián)、海關(guān)核銷聯(lián)時(shí)，應(yīng)當(dāng)提供海關(guān)要求的有效證明,。
第三十條 海關(guān)已簽發(fā)的報(bào)關(guān)單證明聯(lián),、核銷聯(lián)因遺失、損毀等特殊情況需要補(bǔ)簽的,，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)自原證明聯(lián)簽發(fā)之日起1年內(nèi)向海關(guān)提出書面申請，并隨附有關(guān)證明材料,，海關(guān)審核同意后,，可予以補(bǔ)簽。海關(guān)在證明聯(lián),、核銷聯(lián)上注明“補(bǔ)簽”字樣,，并按規(guī)定收取工本費(fèi)。
第六章 附 則
第三十一條 保稅區(qū),、出口加工區(qū)進(jìn)出口的貨物及進(jìn)出保稅區(qū),、出口加工區(qū)貨物，加工貿(mào)易后續(xù)管理環(huán)節(jié)的內(nèi)銷,、余料結(jié)轉(zhuǎn),、深加工結(jié)轉(zhuǎn)等，除另有規(guī)定外,，按照本規(guī)定的規(guī)定在主管海關(guān)辦理申報(bào)手續(xù),。
第三十二條 采用轉(zhuǎn)關(guān)運(yùn)輸方式的進(jìn)出口貨物，按照《中華人民共和國海關(guān)關(guān)于轉(zhuǎn)關(guān)貨物的監(jiān)管辦法》辦理申報(bào)手續(xù),。
第三十三條 進(jìn)出口貨物的收發(fā)貨人,、受委托的報(bào)關(guān)企業(yè)、報(bào)關(guān)員違反本規(guī)定的,，依照《中華人民共和國海關(guān)法》及《中華人民共和國海關(guān)法行政處罰實(shí)施細(xì)則》等有關(guān)規(guī)定處罰,。
第三十四條 本規(guī)定由海關(guān)總署負(fù)責(zé)解釋。
第三十五條 本規(guī)定自2003年11月1日起施行,。
Chapter Ⅲ Special Declaration
Article 18 Upon the approval of the customs, the consignor and consignee of export and import goods and the agent declaration enterprise may declare to the customs in advance after it acquires the bill of ladings or the list of goods.
wher the names, specifications and amounts of import and export goods have been confirmed to be accurate, the declaration enterprise approved may declare to the customs in advance within 3 days prior to the shipment or arrival of import goods or the arrival of export goods in the custody area of the customs, tendering the relevant attached documents, the approval documents of import and export goods and other necessary documents according to the requirements of the customs.
The validity period of the license certificate of export and import goods declared in advance shall be counted according to the date of the customs acceptance of the declaration. The Regulations of the People’s Republic of China on import and Export Duties (hereinafter referred to as the Regulations on Duties) shall apply to the duty rates and the exchange rates of the goods declared in advance.
Article 19 Under special circumstances and upon the approval of the customs, the consignor and consignee of export and import goods and the agent declaration enterprise may go through the procedures of centralized declaration in the specified customs offices within 1 month as of the day when declaration for entry of the transportation vehicle loaded with goods is made.
The enterprise going through the procedures of centralized declaration shall provide the customs with effective security, and give notice to the customs, whenever there is import and export of goods, such necessary information as the date of import and export, the name of the transportation vehicles, the number of bills of lading, the tax number, the name of goods, the specifications and sizes, the prices, the origins, the amounts, the weight and the consignee or consignor, etc., wher the customs may permit antecedent verification and discharging of goods. After the goods are discharged to the enterprise handling centralized declaration, it shall go through the procedures of centralized declaration, taxation and discharging within 1 month as of the day when the declaration for the entry of the transportation vehicles loaded with goods is made. In the case of failure to declare within the specified period, the delinquency interests shall be charged according to the Measures of the Customs of the People’s Republic of China on Charging Delinquency Interests for import Goods.
Electronic declaration shall be adopted in centralized declaration.
The Regulations on Duties shall apply to the duty rate and exchange rate of import and export goods declared in centralized declaration
Article 20 The import and export goods transported through cables, pipelines, conveyer belts or in other special ways may be declared periodically to the customs upon approval.
Article 21 wher the information of intellectual property right in import and export goods is required to be declared to the customs, the consignor and consignee of export and import goods and the agent declaration enterprise shall faithfully present to the customs the information of intellectual property right in import and export goods, and, as required by the customs, provide certificates and other relevant documents adequate to prove the accuracy of the content of declaration. The customs shall take measures of protection according to the present Provisions.
Article 22 wher the customs inspects the declared value of import and export goods and the categorization of tariffs, the consignor and consignee of export and import goods and the agent declaration enterprise shall present the relevant documents and materials as are required by the customs.
Article 23 wher it requires supplementary declaration, the consignor and consignee of export and import goods and the agent declaration enterprise shall fill in the supplementary declaration form according to the facts and present it to the customs.
Article 24 The provisions concerning the declaration of transit goods and the express luggage are further formulated by the General Administration of Customs.
Chapter Ⅳ Declaration of documents
Article 25 When the consignor and consignee of export and import goods and the agent declaration enterprise go through the procedures of onsite examination of documents, collection of duties and fees, and verification and discharge of goods at the customs, they shall present the paper declaration form consistent with the content of the electronic declaration forms, the license certificate for the administration of import and export and the attached documents as are required by the customs.
Article 26 The paper declaration form presented to the customs can be either ready made standard form in specific format or printed directly on an A 4 paper.
The paper declaration form for import goods is submitted in quintuplicate, consisting of a page for customs operation, a page for the customs to keep, a page for the enterprise to keep, a page for customs verification and writing off, and a page certification (for payment for import) respectively.
The paper declaration form for export goods is submitted in hexaplicate, consisting of a page for customs operation, a page for the customs to keep, a page for the enterprise to keep, a page for customs verification and writing off, a page for certification (for collection of proceeds in export), and a page for certification (for export drawbacks) respectively.
Article 27 The documents and instruments attached to the declaration form for import and export goods include:
(1) Contracts;
(2) Invoices:
(3) A packing list;
(4) A list of freight (manifest of cargo);
(5) Bills of ladings (waybills);
(6) A power of attorney for customs declaration;
(7) The license certificate for import and export;
(8) The manual for processing trade required by the customs (in form of paper or electronic data) and other documents relating to import and export.
The customs shall retain the original version of the license certificate for import and export, and may retain the copies or duplicates of the rest of the documents.
Article 28 wher the customs has decided to pre-categorize the goods before the actual import and export, the consignor and consignee of export and import goods and the agent declaration enterprise shall present the Decision of Pre-Categorization to the customs while declaring the import and export of goods.
Chapter Ⅴ Issuance and Makeup Issuance of the Certification Page and Verification and Writing Off Page of the Declaration Form
Article 29 According to the requirements of the administration of foreign exchange, taxation and processing trade, the consignor and consignee of export and import goods and the agent declaration enterprise may apply to the customs for the issuance of the following certification pages of the declaration form, provided that they have concluded the customs procedures:
(1) The certification page of the declaration form of export goods for export drawbacks;
(2) The certification page of the declaration form of import goods for payment;
(3) The certification page of the declaration form of export goods for collection;
(4) The verification and writing off page of the customs for verification and cancellation in processing trade.
While issuing the certification page of declaration form, the customs shall stamp on the lower right corner of the printed certificate page with the inscription of “verification completed”, which has been recorded in the relevant department.
The consignor and consignee of export and import goods and the agent declaration enterprise shall provide valid certificates required by the customs while applying for the issuance of the certification page of declaration form and the verification and writing off page.
Article 30 wher makeup issuance is required due to the loss and damage of the certification page of the declaration form and the verification and writing off page originally issued by the customs, the consignor and consignee of export and import goods and the agent declaration enterprise shall apply in writing to the customs within 1 year as of the day when the original page was issued and relevant documents attached for certification. No makeup issuance of any page is allowed without the verification and approval of the customs. The customs shall inscribe the Chinese characters meaning “Makeup Issuance” on the certification page and the verification and writing off page, and charge the cost of production according to the relevant provisions.
Chapter Ⅵ Supplementary Provisions
Article 31 With regard to the goods imported to and exported from the bonded area and the export processing area, and the goods transported in and out of the bonded area and the export processing area, and the goods involved in the domestic sale, carrying forward of surplus materials and deep processing in the follow up phases of processing trade, the present Provisions shall apply to the declaration procedures, unless it is otherwise provided for.
Article 32 With regard to import and export transit goods, the declaration procedures shall be handled according to the Measures of the Customs of the People’s Republic of China for the Supervision and Administration of Transit Goods.
Article 33 The consignor and consignee of export and import goods and the agent declaration enterprise violating the present Provisions shall be punished according to such laws and regulations as the Customs Law of the People’s Republic of China and the Detailed Rules for the Implementation of the Administrative Punishment of Customs Law of the People’s Republic of China.
Article 34 The power to interpret the present Provisions shall remain with the General Administration of Customs.
Article 35 The present Provisions shall go into effect as of Nov.1st, 2003.
