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

ignee 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 Where 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 4 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 Where 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 5 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 i

mport 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 Where 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 6 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 November. 1st ， 2003

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