Chapter I General rules

Article 1 in order to standardize the declaration of import and export goods, the provisions are formulated in accordance with the law of the People‘s Republic of China customs and the relevant laws and administrative regulations on the administration of the import and export of the state.

The "Declaration" in the second article refers to the consignee of the import and export goods and the entrusted customs declaration enterprise. In accordance with the requirements of the Customs Law and the relevant laws, administrative regulations and regulations, the actual import and export goods are reported to the customs in the specified period and place, using the electronic data declaration form and the paper declaration form. And accept the conduct of the customs audit.

In addition to the provisions of the third provisions, this provision applies to the consignee of the import and export goods or the customs declaration enterprise entrusted by the import and export goods to the Customs for the declaration formalities of all kinds of import and export goods.

The fourth consignee and consignee of import and export goods may declare to the Customs by themselves or entrust customs declaration enterprises to declare to the customs.

The consignee and consignee of import and export goods and the entrusted customs declaration enterprises that apply for customs declaration procedures shall register in advance with the customs.

The fifth declaration adopts the declaration form of the electronic data declaration form and the declaration form of the paper declaration form.  Electronic data declarations and paper declarations are legally binding.

The declaration form of the electronic data declaration means that the consignee and the consignor of the import and export goods and the entrusted customs declaration enterprise transmit the customs declaration form to the customs through the computer system according to the requirements of the customs declaration form for customs import and export goods of People‘s Republic of China customs.

The form of declaration of paper declaration refers to the consignee of import and export goods and the entrusted customs declaration enterprise. The form of paper declaration form is filled in according to the regulations of the customs, and the form of declaration is submitted to the customs with the documents attached to the customs.

The consignee and consignor of import and export goods, the entrusted customs declaration enterprise shall declare to the customs in the form of electronic data declaration form, and the contents of the paper declaration form submitted with the accompanying document should be in accordance with the electronic data declaration form; under special circumstances, the customs consent of the customs shall allow the application of the paper declaration form and the electronic data matter first. After the supplementary report, the electronic data of the supplementary report should be consistent with the contents of the paper declaration form. The declaration form of paper declarations can be used when declaring customs declarations that do not use the customs information management system operation.

The sixth persons for the consignee and consignor of the import and export goods and the entrusted customs declaration enterprises shall be the customs declarer who have obtained the qualifications of the customs declarer and registered in the customs. Those who have not obtained the qualification of customs declarer and have not registered at the customs shall not go through the declaration procedures for import and export goods.

Customs declarers shall carry out customs declaration activities in accordance with the regulations and requirements of the state and customs. In addition to the provisions of laws, administrative regulations and rules, customs declarations and their enterprises shall bear corresponding legal responsibilities for declaring declarations by customs declarant.

Second chapter declaration requirements

The seventh consignee and consignor of import and export goods and the entrusted customs declaration enterprise shall report to the customs in accordance with the law, and bear the corresponding legal responsibility for the authenticity, accuracy, integrity and standardization of the contents of the declaration.

The consignee of the eighth imported goods and the entrusted customs declaration enterprise shall declare to the Customs within fourteen days from the date of the declaration of the means of transport.

The consignee and the entrustment enterprise shall, within fourteen days from the date of declaration of the conveyance, transact the customs clearance and transport formalities to the Customs at the destination, and the relevant goods shall declare to the Customs within fourteen days from the date of the arrival of the means of transportation.

The consignor of export goods and the entrusted customs declaration enterprise shall declare to the customs twenty-four hours before the goods arrive at the customs supervision area.

If the Customs fails to declare the customs beyond the prescribed time limit, the customs shall collect the delay payment according to the "People‘s Republic of China customs collection method for the delinquency payment of imported goods".

The ninth declaration date in this Regulation refers to the date when the declaration data is accepted by the customs. No matter how to declare by electronic data declaration form or by paper declaration form, the date on which the customs accepts the declaration date is the date of accepting the declaration.

In the form of an electronic data declaration form, the date of the declaration is the date recorded by the customs computer system to accept the declared data. The date will be fed back to the original data sending unit, or published at the customs service site or through the public information system.

In the form of paper declaration, the date of declaration is the date when the customs accepts paper declarations and registers the customs declarations.

The tenth electronic data declaration form is returned by the customs computer inspection. It is deemed that the customs does not accept the declaration. The consignee and consignor of the import and export goods, the entrusted customs declaration enterprise shall redeclare after the modification, and the date of declaration shall be the date of the customs acceptance of the redeclaration.

The Customs has accepted the declaration of the declaration of the declaration of electronic data, after manual review, the need to modify part of the contents, import and export goods consignee, the entrusted customs declaration enterprise should be revised and re sent in accordance with the customs regulations, the date of declaration is still the original date of the customs declaration.

In the name of the eleventh import and export goods, the customs declaration form shall be signed by the consignee of the import and export goods, and the relevant documents shall be attached to the customs declaration.

If a declaration enterprise accepts the consignor of the import and export goods by the consignee, the customs declaration shall be submitted to the customs in his own name or in the name of the client. The letter of attorney signed by the principal shall be submitted to the customs and according to the letter of entrustment.