中华人民共和国海关进出口货物申报管理规定 Decree of the General Administration of Customs of the Peoples Republic of Chin

海关总署令第103号

颁布日期：20030918 　实施日期：20031101 　颁布单位：海关总署

　　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 force as of November 1st， 2003.

　　Mou Xinsheng， Director

　　September 18th， 2003

　　Provisions of the People's Republic of China on the Customs Administration of Declaration for the Import and Export of Goods

　　Chapter 1 General Provision

　　Article 1 With a view to standardizing the declaration of import and export goods， the present Provisions are 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.

　　Article 2 The term “declaration” mentioned in the present Provisions 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 shall be applicable 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 Both 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 transmit to the customs via computer systems the electronic data of customs declaration and the relevant attached documents， pursuant to 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 light of 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 jointly with the attached documents shall comply. Under special circumstances， it is permitted to present paper declaration forms in advance， upon the approval of the customs office involved， with the electronic data to be declared afterwards conforming 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 register

ed at the customs may go through the procedure of customs declaration.

　　The customs agents shall， in accordance with the laws and regulations concerning the customs declaration， carry out their activities. 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 2 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 handle 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 where 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， where 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 Where 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.

　　Where 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 wit

hin the limit of authorization.

　　Article 12 Where 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 categor

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