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中華人民共和國海關總署令
（第103號）
《中華人民共和國海關進出口貨物申報管理規定》已經2002年12月23日署長辦公會議審議通過，現予公布。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 為規范進出口貨物的申報行為，依據《中華人民共和國海關法》及國家進出口管理的有關法律、行政法規，制定本規定。
第二條 本規定中的“申報”是指進出口貨物的收發貨人、受委托的報關企業，依照《海關法》以及有關法律、行政法規和規章的要求，在規定的期限、地點，采用電子數據報關單和紙質報關單形式，向海關報告實際進出口貨物的情況，并接受海關審核的行為。
第三條 除另有規定外，進出口貨物的收發貨人或其委托的報關企業向海關辦理各類進出口貨物的申報手續，均適用本規定。
第四條 進出口貨物的收發貨人，可以自行向海關申報，也可以委托報關企業向海關申報。
向海關辦理申報手續的進出口貨物的收發貨人、受委托的報關企業應當預先在海關依法辦理登記注冊。
第五條 申報采用電子數據報關單申報形式和紙質報關單申報形式。電子數據報關單和紙質報關單均具有法律效力。
電子數據報關單申報形式是指進出口貨物的收發貨人、 受委托的報關企業通過計算機系統按照《中華人民共和國海關進出口貨物報關單填制規范》的要求向海關傳送報關單電子數據并備齊隨附單證的申報方式。
紙質報關單申報形式是指進出口貨物的收發貨人、受委托的報關企業，按照海關的規定填制紙質報關單，備齊隨附單證，向海關當面遞交的申報方式。
進出口貨物的收發貨人、受委托的報關企業應當以電子數據報關單形式向海關申報，與隨附單證一并遞交的紙質報關單的內容應當與電子數據報關單一致；特殊情況下經海關同意，允許先采用紙質報關單形式申報，電子數據事后補報，補報的電子數據應當與紙質報關單內容一致。在向未使用海關信息化管理系統作業的海關申報時可以采用紙質報關單申報形式。
第六條 為進出口貨物的收發貨人、受委托的報關企業辦理申報手續的人員，應當是取得報關員資格并在海關注冊的報關員。未取得報關員資格且未在海關注冊的人員不得辦理進出口貨物申報手續。
報關員應當按照國家和海關的法律法規規定和要求開展報關活動。除法律、行政法規和規章另有規定外，報關員及其所屬企業應對報關員的申報行為承擔相應的法律責任。
第二章 申報要求
第七條 進出口貨物的收發貨人、受委托的報關企業應當依法如實向海關申報，對申報內容的真實性、準確性、完整性和規范性承擔相應的法律責任。
第八條 進口貨物的收貨人、受委托的報關企業應當自運輸工具申報進境之日起十四日內向海關申報。
進口轉關運輸貨物的收貨人、受委托的報關企業應當自運輸工具申報進境之日起十四日內，向進境地海關辦理轉關運輸手續，有關貨物應當自運抵指運地之日起十四日內向指運地海關申報。
出口貨物發貨人、受委托的報關企業應當在貨物運抵海關監管區后、裝貨的二十四小時以前向海關申報。
超過規定時限未向海關申報的，海關按照《中華人民共和國海關征收進口貨物滯報金辦法》征收滯報金。
第九條 本規定中的申報日期是指申報數據被海關接受的日期。不論以電子數據報關單方式申報或以紙質報關單方式申報，海關以接受申報數據的日期為接受申報的日期。
以電子數據報關單方式申報的，申報日期為海關計算機系統接受申報數據時記錄的日期，該日期將反饋給原數據發送單位，或公布于海關業務現場，或通過公共信息系統發布。
以紙質報關單方式申報的，申報日期為海關接受紙質報關單并對報關單進行登記處理的日期。
第十條 電子數據報關單經過海關計算機檢查被退回的，視為海關不接受申報，進出口貨物收發貨人、受委托的報關企業應當按照要求修改后重新申報，申報日期為海關接受重新申報的日期。
海關已接受申報的報關單電子數據，經人工審核后，需要對部分內容修改的，進出口貨物收發貨人、受委托的報關企業應當按照海關規定進行修改并重新發送，申報日期仍為海關原接受申報的日期。
第十一條 進出口貨物的收發貨人以自己的名義，向海關申報的，報關單應當由進出口貨物收發貨人簽名蓋章，并隨附有關單證。
報關企業接受進出口貨物的收發貨人委托，以自己的名義或以委托人的名義向海關申報的，應當向海關提交由委托人簽署的授權委托書，并按照委托書的授權范圍辦理有關海關手續。
第十二條 報關企業接受進出口貨物收發貨人委托辦理報關手續的，應當與進出口貨物收發貨人簽訂有明確委托事項的委托協議，進出口貨物收發貨人應當向報關企業提供委托報關事項的真實情況。
報關企業接受進出口收發貨人的委托，辦理報關手續時，應當對委托人所提供情況的真實性、完整性進行合理審查，審查內容包括：
（一）證明進出口貨物的實際情況的資料，包括進出口貨物的品名、規格、用途、產地、貿易方式等；
（二）有關進出口貨物的合同、發票、運輸單據、裝箱單等商業單據；
（三）進出口所需的許可證件及隨附單證；
（四）海關要求的加工貿易手冊（紙質或電子數據的）及其他進出口單證。
報關企業未對進出口貨物的收發貨人提供情況的真實性、完整性履行合理審查義務或違反海關規定申報的，應當承擔相應的法律責任。
第十三條 進口貨物的收貨人，向海關申報前，因確定貨物的品名、規格、型號、歸類等原因，可以向海關提出查看貨物或者提取貨樣的書面申請。海關審核同意的，派員到場實際監管。
查看貨物或提取貨樣時，海關開具取樣記錄和取樣清單；提取貨樣的貨物涉及動植物及產品以及其他須依法提供檢疫證明的，應當按照國家的有關法律規定，在取得主管部門簽發的書面批準證明后提取。提取貨樣后，到場監管的海關關員與進口貨物的收貨人在取樣記錄和取樣清單上簽字確認。
第十四條 海關接受進出口貨物的申報后，申報內容不得修改，報關單證不得撤銷；確有如下正當理由的，收發貨人、受委托的報關企業向海關遞交書面申請，經海關審核批準后，可以進行修改或撤銷：
（一）由于計算機、網絡系統等方面的原因導致電子數據申報錯誤的；
（二）海關在辦理出口貨物的放行手續后，由于裝運、配載等原因造成原申報貨物部分或全部退關需要修改或撤銷報關單證及其內容的；
（三）報關人員由于操作或書寫失誤造成申報差錯，但未對國家貿易管制政策的實施、稅費征收及海關統計指標等造成危害的；
（四）海關審價、歸類審核或專業認定后需對原申報數據進行修改的；
（五）根據貿易慣例先行采用暫時價格成交、實際結算時按商檢品質認定或國際市場實際價格付款方式需要修改原申報數據的；海關已經決定布控、查驗進出口貨物的，進出口貨物的收發貨人、受委托的報關企業不得修改報關單內容或撤銷報關單證。
第十五條 海關審核電子數據報關單時，需要進出口貨物的收發貨人、受委托的報關企業解釋、說明情況或補充材料的，收發貨人、受委托的報關企業應當在接到海關通知后及時進行說明或提供完備材料。
第十六條 海關審結電子數據報關單后，進出口貨物的收發貨人、受委托的報關企業應當自接到海關“現場交單”或“放行交單”通知之日起10日內，持打印出的紙質報關單，備齊規定的隨附單證并簽名蓋章，到貨物所在地海關遞交書面單證并辦理相關海關手續。
確因節假日或轉關運輸等其他特殊原因需要逾期向海關遞交書面單證并辦理相關海關手續的，進出口貨物的收發貨人、受委托的報關企業應當事先向海關提出書面申請說明原因，經海關核準后在核準的期限內辦理。其中，進出口貨物收發貨人自行報關的，由收發貨人在申請書上簽章；委托報關企業報關的，由報關企業和進出口貨物收發貨人雙方共同在申請書上簽章。
未在規定期限或核準的期限內遞交紙質報關單的，海關刪除電子數據報關單，進出口貨物的收發貨人、受委托的報關企業應當重新申報。由此產生的滯報金按照《中華人民共和國海關征收進口貨物滯報金辦法》的規定辦理。
現場交單審核時，進出口貨物的收發貨人、受委托的報關企業應向海關遞交與電子數據報關單內容一致的紙質報關單及隨附單證。特殊情況下，個別內容不符的，經海關審核確認無違法情形的，由進出口貨物收發貨人、受委托的報關企業重新提供與報關單電子數據相符的隨附單證或提交有關說明的申請，電子數據報關單可不予刪除。其中，實際交驗的進出口許可證件與申報內容不一致的，經海關認定無違反國家進出口貿易管制政策和海關有關規定的，可以重新向海關提交。
第十七條 企業可以通過計算機網絡向海關進行聯網實時申報。具體辦法由海關總署另行制定。
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）
《中華人民共和國海關進出口貨物申報管理規定》已經2002年12月23日署長辦公會議審議通過，現予公布。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 為規范進出口貨物的申報行為，依據《中華人民共和國海關法》及國家進出口管理的有關法律、行政法規，制定本規定。
第二條 本規定中的“申報”是指進出口貨物的收發貨人、受委托的報關企業，依照《海關法》以及有關法律、行政法規和規章的要求，在規定的期限、地點，采用電子數據報關單和紙質報關單形式，向海關報告實際進出口貨物的情況，并接受海關審核的行為。
第三條 除另有規定外，進出口貨物的收發貨人或其委托的報關企業向海關辦理各類進出口貨物的申報手續，均適用本規定。
第四條 進出口貨物的收發貨人，可以自行向海關申報，也可以委托報關企業向海關申報。
向海關辦理申報手續的進出口貨物的收發貨人、受委托的報關企業應當預先在海關依法辦理登記注冊。
第五條 申報采用電子數據報關單申報形式和紙質報關單申報形式。電子數據報關單和紙質報關單均具有法律效力。
電子數據報關單申報形式是指進出口貨物的收發貨人、 受委托的報關企業通過計算機系統按照《中華人民共和國海關進出口貨物報關單填制規范》的要求向海關傳送報關單電子數據并備齊隨附單證的申報方式。
紙質報關單申報形式是指進出口貨物的收發貨人、受委托的報關企業，按照海關的規定填制紙質報關單，備齊隨附單證，向海關當面遞交的申報方式。
進出口貨物的收發貨人、受委托的報關企業應當以電子數據報關單形式向海關申報，與隨附單證一并遞交的紙質報關單的內容應當與電子數據報關單一致；特殊情況下經海關同意，允許先采用紙質報關單形式申報，電子數據事后補報，補報的電子數據應當與紙質報關單內容一致。在向未使用海關信息化管理系統作業的海關申報時可以采用紙質報關單申報形式。
第六條 為進出口貨物的收發貨人、受委托的報關企業辦理申報手續的人員，應當是取得報關員資格并在海關注冊的報關員。未取得報關員資格且未在海關注冊的人員不得辦理進出口貨物申報手續。
報關員應當按照國家和海關的法律法規規定和要求開展報關活動。除法律、行政法規和規章另有規定外，報關員及其所屬企業應對報關員的申報行為承擔相應的法律責任。
第二章 申報要求
第七條 進出口貨物的收發貨人、受委托的報關企業應當依法如實向海關申報，對申報內容的真實性、準確性、完整性和規范性承擔相應的法律責任。
第八條 進口貨物的收貨人、受委托的報關企業應當自運輸工具申報進境之日起十四日內向海關申報。
進口轉關運輸貨物的收貨人、受委托的報關企業應當自運輸工具申報進境之日起十四日內，向進境地海關辦理轉關運輸手續，有關貨物應當自運抵指運地之日起十四日內向指運地海關申報。
出口貨物發貨人、受委托的報關企業應當在貨物運抵海關監管區后、裝貨的二十四小時以前向海關申報。
超過規定時限未向海關申報的，海關按照《中華人民共和國海關征收進口貨物滯報金辦法》征收滯報金。
第九條 本規定中的申報日期是指申報數據被海關接受的日期。不論以電子數據報關單方式申報或以紙質報關單方式申報，海關以接受申報數據的日期為接受申報的日期。
以電子數據報關單方式申報的，申報日期為海關計算機系統接受申報數據時記錄的日期，該日期將反饋給原數據發送單位，或公布于海關業務現場，或通過公共信息系統發布。
以紙質報關單方式申報的，申報日期為海關接受紙質報關單并對報關單進行登記處理的日期。
第十條 電子數據報關單經過海關計算機檢查被退回的，視為海關不接受申報，進出口貨物收發貨人、受委托的報關企業應當按照要求修改后重新申報，申報日期為海關接受重新申報的日期。
海關已接受申報的報關單電子數據，經人工審核后，需要對部分內容修改的，進出口貨物收發貨人、受委托的報關企業應當按照海關規定進行修改并重新發送，申報日期仍為海關原接受申報的日期。
第十一條 進出口貨物的收發貨人以自己的名義，向海關申報的，報關單應當由進出口貨物收發貨人簽名蓋章，并隨附有關單證。
報關企業接受進出口貨物的收發貨人委托，以自己的名義或以委托人的名義向海關申報的，應當向海關提交由委托人簽署的授權委托書，并按照委托書的授權范圍辦理有關海關手續。
第十二條 報關企業接受進出口貨物收發貨人委托辦理報關手續的，應當與進出口貨物收發貨人簽訂有明確委托事項的委托協議，進出口貨物收發貨人應當向報關企業提供委托報關事項的真實情況。
報關企業接受進出口收發貨人的委托，辦理報關手續時，應當對委托人所提供情況的真實性、完整性進行合理審查，審查內容包括：
（一）證明進出口貨物的實際情況的資料，包括進出口貨物的品名、規格、用途、產地、貿易方式等；
（二）有關進出口貨物的合同、發票、運輸單據、裝箱單等商業單據；
（三）進出口所需的許可證件及隨附單證；
（四）海關要求的加工貿易手冊（紙質或電子數據的）及其他進出口單證。
報關企業未對進出口貨物的收發貨人提供情況的真實性、完整性履行合理審查義務或違反海關規定申報的，應當承擔相應的法律責任。
第十三條 進口貨物的收貨人，向海關申報前，因確定貨物的品名、規格、型號、歸類等原因，可以向海關提出查看貨物或者提取貨樣的書面申請。海關審核同意的，派員到場實際監管。
查看貨物或提取貨樣時，海關開具取樣記錄和取樣清單；提取貨樣的貨物涉及動植物及產品以及其他須依法提供檢疫證明的，應當按照國家的有關法律規定，在取得主管部門簽發的書面批準證明后提取。提取貨樣后，到場監管的海關關員與進口貨物的收貨人在取樣記錄和取樣清單上簽字確認。
第十四條 海關接受進出口貨物的申報后，申報內容不得修改，報關單證不得撤銷；確有如下正當理由的，收發貨人、受委托的報關企業向海關遞交書面申請，經海關審核批準后，可以進行修改或撤銷：
（一）由于計算機、網絡系統等方面的原因導致電子數據申報錯誤的；
（二）海關在辦理出口貨物的放行手續后，由于裝運、配載等原因造成原申報貨物部分或全部退關需要修改或撤銷報關單證及其內容的；
（三）報關人員由于操作或書寫失誤造成申報差錯，但未對國家貿易管制政策的實施、稅費征收及海關統計指標等造成危害的；
（四）海關審價、歸類審核或專業認定后需對原申報數據進行修改的；
（五）根據貿易慣例先行采用暫時價格成交、實際結算時按商檢品質認定或國際市場實際價格付款方式需要修改原申報數據的；海關已經決定布控、查驗進出口貨物的，進出口貨物的收發貨人、受委托的報關企業不得修改報關單內容或撤銷報關單證。
第十五條 海關審核電子數據報關單時，需要進出口貨物的收發貨人、受委托的報關企業解釋、說明情況或補充材料的，收發貨人、受委托的報關企業應當在接到海關通知后及時進行說明或提供完備材料。
第十六條 海關審結電子數據報關單后，進出口貨物的收發貨人、受委托的報關企業應當自接到海關“現場交單”或“放行交單”通知之日起10日內，持打印出的紙質報關單，備齊規定的隨附單證并簽名蓋章，到貨物所在地海關遞交書面單證并辦理相關海關手續。
確因節假日或轉關運輸等其他特殊原因需要逾期向海關遞交書面單證并辦理相關海關手續的，進出口貨物的收發貨人、受委托的報關企業應當事先向海關提出書面申請說明原因，經海關核準后在核準的期限內辦理。其中，進出口貨物收發貨人自行報關的，由收發貨人在申請書上簽章；委托報關企業報關的，由報關企業和進出口貨物收發貨人雙方共同在申請書上簽章。
未在規定期限或核準的期限內遞交紙質報關單的，海關刪除電子數據報關單，進出口貨物的收發貨人、受委托的報關企業應當重新申報。由此產生的滯報金按照《中華人民共和國海關征收進口貨物滯報金辦法》的規定辦理。
現場交單審核時，進出口貨物的收發貨人、受委托的報關企業應向海關遞交與電子數據報關單內容一致的紙質報關單及隨附單證。特殊情況下，個別內容不符的，經海關審核確認無違法情形的，由進出口貨物收發貨人、受委托的報關企業重新提供與報關單電子數據相符的隨附單證或提交有關說明的申請，電子數據報關單可不予刪除。其中，實際交驗的進出口許可證件與申報內容不一致的，經海關認定無違反國家進出口貿易管制政策和海關有關規定的，可以重新向海關提交。
第十七條 企業可以通過計算機網絡向海關進行聯網實時申報。具體辦法由海關總署另行制定。
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.
