People's Republic of China administrative measures on customs import and export declarations amended and repealed
(March 13, 2014, the General Administration of Customs announced order No. 220, come into force on the date of promulgation) first in order to strengthen the management of import and export declarations amended and repealed, regulate the import and export declaration of the consignor or his agent, to protect their legitimate rights and interests, in accordance with the People's Republic of China Customs law (hereinafter referred to as the Customs Act), these measures.
Article import and export cargo to receive consignor or their agents (hereinafter referred to as the parties), modified or revoked import and export declarations, as well as customs require import and export goods declaration to be amended or repealed, these measures shall apply.
After the third article customs accept the customs declaration, customs documents and their contents shall not be amended or repealed; compliance, may be modified or revoked.
Import and export declarations amended or revoked, paper declarations and electronic data shall be consistent.
Fourth article import and export cargo declarations, modified or revoked, shall follow the modified priorities; does that cannot be modified, revoked.
The fifth section of any of the following circumstances, a party may to the accept the Declaration to customs for import and export goods declaration form modification or revocation procedures, except as otherwise provided by the Customs:
(A) after the release of export goods, original goods due to loading, stowage, in part or in whole shut out, change of means of transport;
(B) imports and exports of goods occur while loading, transporting, storing, overload or short loss, loss due to force majeure, such as, resulting in original reporting data and the actual lack of conformity;
(C) any other customs such as back tax, customs security procedures need to be modified or withdrawal of declarations of data;
(D) in accordance with trade practice decided to temporarily sold, actual settlement by inspection quality identification or payment methods need to be modified to declare actual prices in the international market;
(E) have been declared imported goods go through the direct return procedures, you need to modify or rescind the import goods declaration form;
(Vi) due to technical reasons such as computer, network, system of electronic data reporting errors.
These measures are in line with the fifth article VI, the Parties shall submit to the Customs the import and export goods declaration form modification/withdrawal form and the following documents:
(A) of the fifth paragraph (a), cancel, change of means of transport shall be presented supporting documents;
(B) in accordance with the fifth paragraph (b), should be submitted to the inspection body or the relevant documents issued by the Department;
(C) subject to the fifth section (iii) situations, the endorsement shall be presented to customs-related materials;
(D) subject to the fifth section (d), shall be submitted to reflect the real situation of trade invoices, contracts, bills of lading, packing lists and other documents, and truthfully provide proof of payment in connection with sale of goods, as well as the declared value true and accurate written information and other commercial documents, electronic data;
(E) meet the fifth paragraph (e), shall submit the import goods directly shipped form or notice of the order the direct return of imported goods;
(F) subject to the fifth section (f) shall submit the certificate from the computer, network system management documentation;
(VII) other supporting evidence.
Parties submitting materials to the customs in accordance with the first paragraph of this article, and complete and valid, the Customs shall be modified or revoked in a timely manner.
Article seventh customs operations or write error to declare the contents need to be amended or repealed, the party concerned shall submit to the Customs the import and export goods declaration form modification/withdrawal form and the following documents:
(A) can prove that the import and export of cargoes with the contract, invoice, packing list, air waybill or manifest related documents and references;
(B) the details;
(C) other supporting evidence. Customs and customs officers were found to evade customs supervision, and may amend or withdraw the customs declaration form.
Shall not be amended or repealed, the Customs shall notify the party concerned in a timely manner, and explain the reasons.
Eighth article customs found that import and export declarations need to be modified or revoked, can take the initiative to request the parties to amended or repealed in the following ways:
(A) electronic data returned, and account for changes and requirements, the Parties shall, in accordance with customs requirements to resubmit, may not change the content of declarations;
(B) to the Party issuing the import and export goods declaration of modification/withdrawal confirmations, notify request to modify or withdraw content, the Parties shall, within the 5th on import and export goods declaration modifying or canceling the confirmation, after confirmation of completed customs declaration form for modified or revoked.
The Nineth except for force majeure, the parties of any of the following circumstances, electronic data can be directly revoke the customs declarations:
(A) the Customs electronic data returned for revision, the party is not sent within the time limit specified;
(B) Customs approval after the electronic declaration, parties have not submitted within the prescribed time paper declaration form;
(C) export goods declaration does not arrive within the time stipulated in places of customs supervision;
(D) other circumstances as stipulated by the General Administration of customs.
Tenth Article customs have decided have been supervised and checked suspected of smuggling or violation of customs regulations on the import and export of goods, concluded before the relevant formalities shall not be amended or repealed declarations and electronic data.
11th, import and export of goods from the customs declaration certificate issued, the party of customs clearance changes or cancellation procedures should be surrendered to the customs declaration form when the certification.
12th need due to modified or revoked import and export declarations changed documents and go through the import and export license, the Parties shall submit to the Customs the import and export licenses.
13th article turnover boundary record list to modify, revoke, in accordance with the measures implemented.
The 14th article in violation of these regulations, constitutes acts of smuggling, in violation of customs regulations and other acts in violation of the Customs Act, by the customs in accordance with the Customs Act and the People's Republic of China Customs administrative penalty be dealt with implementation of the relevant provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.
15th explain this approach by the General Administration of customs. 16th these measures come into force on the date of promulgation. On December 30, 2005, for the General Administration of Customs released 143th of the People's Republic of China import and export Customs cargo declaration form modification and withdrawal of regulations repealed at the same time.