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

ies. 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. Where 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 confirmation.

　　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 where a temporary price is spe

cified 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； where 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 Where 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 where the goods are located and go through the relevant customs procedures.

　　Where 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. Where the consignor and consignee of export and import goods declare to the customs by themselves， they shall affix their signatures to the application letter. Where 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.

　　Where paper declaration form fails to be presented within the specified or extended period， the customs shall delete 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.

　　Where 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. Where 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. Where 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.

　　Chapter 3 Special Declaration

　　Article 18 Upon the approva

l 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.

　　Where 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.， where 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 Where 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 Where the customs inspects the declared value of import and export goods and the categorization of tariffs， the consignor and cons

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/