People's Republic of China Customs import and export declarations regulations (amended in 2014)

    (September 18, 2003, the General Administration of Customs released on November 26, 2010 customs Decree 103th 198th announced, as of the date of promulgation of the decision of the customs regulations on the part of the amendment March 13, 2014, the General Administration of Customs announced order No. 218, for the first time, as of the date of promulgation of the General Administration of customs on the second revision of the decision to modify the part of the regulations) Chapter I General provisions

    First in order to standardize the import and export of goods to declare, in accordance with the People's Republic of China Customs law (hereinafter referred to as the Customs Act) and related laws and administrative regulations of the State import and export administration, these provisions are formulated.

    Of the provisions of this article "Declaration" means the import and export cargo consignor, the Declaration Enterprise commissioned, in accordance with the Customs Act and related laws, administrative regulations and regulatory requirements, within the prescribed period, place, using electronic data and paper form and report the actual situation of import and export goods to the customs, and customs auditing behavior.

    Except as otherwise provided in article, import and export cargo consignor or its authorized agent Declaration enterprises handled imports and exports of goods to the customs declaration procedures shall apply to these regulations.

The fourth article import and export cargo consignor, you can declare to the customs or customs broker may be entrusted to the customs declaration.

    To the customs formalities of import and export cargo consignor, the authorized Customs Broker should advance in the Customs shall be registered according to law. Article fifth reporting using electronic data reporting forms and paper reporting forms.

Electronic data and paper customs declaration shall have the force of law.

Electronic data reporting refers to the import and export of cargo consignor, the Declaration Enterprise commissioned by computer system in accordance with the People's Republic of China import and export Customs cargo declaration form fill specification requirements of the delivery declarations to the Customs electronic data and prepare the way of accompanying documents.

Paper reporting refers to the import and export of cargo consignor, under the principal-agent Declaration enterprises, fill in paper in accordance with the provisions of the customs declaration form, prepared the attached documents, to the customs declaration lodged in person. Import and export goods of transceiver goods people, and by delegate of customs enterprise should to electronic data customs single form to customs declared, and with attached single card together submitted of paper quality customs single of content should and electronic data customs single consistent; special situation Xia by Customs agreed, allows first used paper quality customs single form declared, electronic data after event, event of electronic data should and paper quality customs single content consistent.

    Unused customs information management system for operation of the customs declaration can be used when paper reporting forms.

    The sixth article import and export cargo consignor, authorized Customs Broker to handle formalities of personnel, should be the second chapter in the customs declaration personnel reporting requirements

    The seventh article import and export cargo consignor, the authorized Customs Broker enterprises shall truthfully provide the customs declaration, the Declaration of authenticity, accuracy, completeness and regularity of bear the corresponding legal responsibility.

The eighth article import cargo consignee, entrusted with the customs broker shall transport means declaration advancement date of 14th to the customs declaration.

Import transit goods the consignee, entrusted with the customs broker shall transport means declaration advancement date of 14th, imported to the Customs transit procedure, the goods shall arrive 14th days of shipment to the shipment to the customs declaration.

Export cargo shipper, the delegated agent Declaration enterprises shall, on the arrival of the goods to customs control area, loading 24 hours previous to the customs declaration.

    Exceeding time limits not declared to customs, customs in accordance with the People's Republic of China Customs collection of import surcharges levied surcharges. Nineth the provisions in the Declaration date is the date of reporting data is accepted by customs.

Both in terms of electronic data the way declare or paper declarations declare to accept the customs declaration data to accept the date of the Declaration date.

Electronic data reporting, date of declaration for Customs computer systems accept the Declaration data records the date, this date will be sent back to the original data, or published in the field of customs operations, or through public information releases.

    Paper declarations declare, declare dates for customs paper declaration form and the registration of customs declarations processed date.

Tenth electronic data by Customs computer check was returned, as customs did not accept the Declaration, import and export cargo consignor, the delegated agent Declaration enterprises shall in accordance with the requirements of the revised new declaration, declare to customs to receive the new declaration date the date.

    Customs has accept declared of customs single electronic data, artificial audit confirmed need returned modified of, import and export goods transceiver goods people, and by delegate of customs enterprise should in 10th within completed modified and again sent customs single electronic data, declared date still for customs accept original customs single electronic data of date; over 10th of, original customs single invalid, import and export goods transceiver goods people, and by delegate of customs enterprise should separately to customs declared, declared date for customs again accept declared of date.

11th article import and export cargo consignor and in their own name, to declare, declaration form should be stamped by the import and export cargo to receive consignor's signature, and accompanied by the relevant documents.

    Consignor delegate declaration Enterprise accepts the import and export of goods, or in its own name on behalf of the client to the customs declaration shall be submitted to the Customs power of attorney signed by the client and related customs formalities in accordance with the mandate of the power of attorney.

The 12th article Declaration Enterprise accepts the import and export cargo to receive consignor who goes through the Declaration formalities, must expressly entrusted with the import and export cargo to receive consignor who signed trust agreement, import and export cargo to receive consignor shall be supplied to the Customs delegate declarations the truth of the matter.

Delegate of the consignor or consignee of the Declaration Enterprise accepts the import and export, customs clearance procedures, should be provided by the principal of the authenticity and completeness of reasonable review, review content include:

(A) information that the actual situation of import and export goods, including import and export cargo commodity name, specification, use, production, trade and so on;

(B) the import and export of goods contracts, invoices, transport documents, packing slips, and other commercial documents;

(C) the permits required to import and export documents and accompanying documents;

(D) Customs requirements Handbook (paper or electronic) and other import and export documents.

    The Declaration enterprise does not provide information on import and export cargo consignor authenticity, integrity, to perform a fair review of duties or customs declaration shall bear the corresponding legal responsibility. The 13th article import cargo consignee to customs before reporting, determine the name, specifications, models, classification of goods and other reasons, can be submitted to the customs check goods or take samples of written application.

Approval by the customs, officers for the actual regulation. When you view the goods or take samples, issued by the Customs sampling records and listing; draw samples of goods relates to plants and animals and products, as well as other required by law to provide the quarantine certificate shall, in accordance with the relevant provisions of the law of the country, in the approval issued by the competent authorities in writing prove that after extraction.

    After taking samples, regulatory customs and import cargo consignee sampling records and listing sign.

    After the Declaration of the 14th article customs accept the import and export of goods, customs documents and their contents shall not be amended or repealed; meet the requirements shall be in accordance with the import and export declarations amended and repealed the relevant regulations.

    15th article customs when auditing electronic data declarations, needs to import and export cargo consignor, authorized Customs Broker interpretations, explanations or supplementary material, the consignor, the delegated agent Declaration enterprises shall, after receiving notice from the customs in time for instructions or provide material.

16th article customs concluded electronic data customs single Hou, import and export goods of transceiver goods people, and by delegate of customs enterprise should since received customs "site make single" or "release make single" notification of day up 10th within, holding print out of paper quality customs single, ready provides of with attached single card and signature sealed, to goods location customs submitted written single card and handle related customs procedures. Due to holidays or other special reasons such as transit delays writing to the customs documents and customs formalities, import and export cargo consignor, the delegated customs broker shall submit a written application to the customs in advance specify the reasons, within the time limit for approval after approval by the customs.

Among them, the import and export cargo to receive consignor own customs, by the consignor in the application signature; commissioned the business customs declaration, customs broker and application both in the import and export cargo to receive consignor to sign. No deadline or approval within the time limit to submit paper declarations, customs deleted electronic data declarations, import and export cargo consignor, the delegated agent Declaration enterprises shall declare anew.

Surcharges arising therefrom in accordance with the People's Republic of China Customs imposed measures on delayed payment of imported goods regulations. Documents review, import and export cargo consignor, the delegated the Declaration Enterprise shall submit to the Customs electronic data consistent paper declaration form and the attached documents. Under special circumstances, individual content, audited by Customs to confirm no illegal situations, the consignee or consignor by the import and export of goods, the Declaration Enterprise commissioned to offer consistent with the Customs electronic data accompanying documents or submit a description of the application, electronic data can not be deleted.

    Among them, the actual inspection of import and export licenses and declarations are not consistent, finds no violation of national import and export controls by the customs policy and customs regulations and may be submitted to the customs. 17th enterprise networking in real time through a computer network to the customs declaration. 

    The specific measures shall be formulated separately by the General Administration of customs.

    Chapter III special report

18th approved by customs, import and export cargo consignor, authorized Customs Broker can obtain (transportation) Bill or manifest (manifest) data, in advance to the customs declaration.

In the import and export of goods, specifications and quantity have been clearly defined cases, approved enterprises can import goods shipment, after arrival or before exporting the goods into the customs supervision within the first 3rd place, in advance to the customs clearance procedures, and in accordance with the requirements of the customs inspection of the relevant accompanying documents, approval documents of import and export goods and other required documents. Verification validity of license of import and export goods in advance the date on which the Customs accept the Declaration shall prevail.

    Advance of import and export cargo tax, exchange rate applied, in accordance with the People's Republic of China on import and export duties Ordinance (hereinafter referred to as the tariff regulations) regulations.

19th special cases, approved by the customs, import and export cargo consignor, entrusted agent Declaration enterprises can self loading transport within 1 month from the date on which the Declaration of entry customs declaration of concentration specified procedures. Concentrated declared enterprise should to customs provides effective guarantees, and in each goods into, and export Shi, according to requirements to customs report goods of import and export date, and transport tool name, and mention (shipped) number, and tax,, and name, and specifications model, and price, and origin, and number, and weight, and received (sent) goods units, Customs regulatory by required of information, customs can allowed first to identification and extraction goods. Centralized declaration after enterprise's goods, shall be loaded with cargo transport within 1 month from the date on which the Declaration of entry customs declaration of concentration and taxes, clearance and other customs formalities.

Over a specified period were not declared to customs in accordance with the People's Republic of China Customs collection of import surcharges levied surcharges.

Centralized reporting using electronic data reporting to customs.

    Centralized Declaration for import and export tax rates, exchange rate applied, in accordance with the relevant provisions of the customs regulations.

    20th via cable, pipes, conveyor belts or other special transportation of import and export goods, approved by the customs, you can periodically to the customs declaration. 21st must declare to the Customs the IP situation in the import and export of goods, the consignor, the delegated agent Declaration enterprises shall, in accordance with customs requirements accurately declared to the customs relating to the intellectual property rights situation, and provide evidence to prove that declare the authenticity of supporting documents and related documents.

    In accordance with provisions implementing protective measures.

    22nd on import and export price of the goods declaration, the customs tariff classification review, import and export cargo consignor, the delegated agent Declaration enterprises shall be required by the customs related documents and materials.

    23rd supplementary declaration is required, import and export cargo consignor, entrusted with the customs broker shall fill in supplement form, and submitted to the customs. 

    24th transshipment, transportation, goods in transit and express provisions concerning the Declaration by the Customs General Administration separately.

    Fourth chapter filing documents

    25th article import and export cargo consignor, the Declaration Enterprise commissioned into customs site for order audit and examination procedures, collection of taxes and fees, shall be submitted with the electronic data content of paper declarations, State administration of the export and import licensing documents and accompanying documents such as customs requirements.

26th submit their paper declarations to the customs can use preprinted format declarations or directly on the A4 print on blank paper.

Imports of goods-paper Declaration single five: retained operation of Hong Kong, the Customs and Excise Union, business retention, customs verification, certification (import payment).

    Exports of goods-paper Declaration single six: retained operation of Hong Kong, the Customs and Excise Union, business retention, customs verification, certification (export), certification (export tax rebates).

The 27th article import and export cargo declaration should be accompanied by documents including:

(A) contract;

(B) invoices;

(C) the packing list;

(D) the manifest (manifest);

(V) (transport);

(F) the authorized customs agent trust agreements;

(G) the import and export license;

(H) Customs requirements Handbook (paper or electronic) and the other relating to import and export documents.

    Customs shall retain the original of the certificate of import and export license, the rest may retain a copy or copies of the documents. 

    28th before the actual import and export of goods, Customs has the goods to make classification decisions, import and export cargo consignor, goods subject to Declaration by the Commission business in practical import and export declarations shall submit to the Customs the pre-classification of decision.

    The fifth chapter customs declaration, issued from the certification, verification and signature

29th according to the State administration of foreign exchange, taxation, customs requirements for processing trade management, import and export cargo consignor, under the principal-agent Declaration enterprises completes the customs formalities, you can apply for the following declarations to the Customs certification:

(A) export tax refund of export goods declaration form for certification;

(B) goods imported for processing and payment certification the Declaration form;

(C) is used to export goods declaration forms for any collection of the certification;

(D) for processing trade in charge of the Customs Union.

Customs declaration certificate issued shall be in the printed Declaration proved the right provided in the bottom stamped in respect of the relevant departments for the record of "inspection".

    Import and export cargo consignor, the delegated customs broker applicants for a declaration that, when customs should provide valid proof of customs requirements. 30th article customs declarations that have been issued the certification, verification due to loss, damage and other special situations and need to sign, import and export cargo consignor, the delegated customs broker shall within 1 year from the date of the original certificate issued customs apply in writing and accompanied by the relevant documents, customs and Excise Department for examination and approval, may be retroactive. 

    Indicated on the Customs certification, verification "retroactive" words, charge fees and regulations.

    The sixth chapter supplementary articles

    31st the bonded zones, export processing zones and export of goods and goods into and out of bonded areas, export processing zones, and subsequent management of the processing trade domestic sales, more than close, the carry-over and other, except where otherwise provided, in accordance with the provisions of the present regulations in the competent customs declaration formalities.

    Article 32nd transit of import and export goods, in accordance with the People's Republic of China Customs on goods transited on supervision and the reporting formalities.

    The 33rd article import and export cargo consignor, subject to Declaration by the Commission on enterprise, customs declaration in violation of these provisions, in accordance with the Customs Act and the People's Republic of China and other relevant provisions of the regulations for the implementation of customs administrative punishment.

    34th article of the provisions interpreted by the General Administration of customs. 35th article of the regulations come into force on November 1, 2003.