People's Republic Of China Administrative Provisions On Customs Import And Export Goods Declaration

Original Language Title: 中华人民共和国海关进出口货物申报管理规定

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(September 18, 2003, the General Administration of Customs released the 103th) Chapter I General provisions the first to standardize the import and export declarations, according to the People's Republic of China Customs law and relevant 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 audit behavior.
    Except as otherwise provided in article, import and export cargo the consignor or his 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 Customs code for import and export goods declaration form filled in the electronic data of the request transmitted to the customs declarations and prepared the attached Declaration of the 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, who commissioned to complete formalities in customs clearance, customs declaration eligibility should be made in customs registration and customs broker.
    Without customs declaration eligibility officers in customs registration and customs declaration formalities shall not. Customs declaration shall, in accordance with country and customs laws and regulations and require a customs declaration.
    Except otherwise prescribed by laws and administrative rules and regulations, customs brokers and their enterprises to meet the customs declarations bear the corresponding legal responsibility.
    Chapter II Declaration of 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 the public information release.
    Paper declarations declare, declare dates for customs paper declaration form and the date of the registration of the Declaration.
    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 electronic data of the customs declaration has been accepted, after manual review, need to be modified for some, the import and export cargo to receive consignor who, entrusted with the customs broker shall, in accordance with the customs regulations to modify and resend the declared date of date of accept the Declaration of the customs.
    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.
    Customs Enterprise accept import and export transceiver goods people of delegate, handle customs procedures Shi, should on client by provides situation of authenticity, and integrity for reasonable review, review content including: (a) proved import and export goods of reality of information, including import and export goods of name, and specifications, and uses, and origin, and trade way,; (ii) about import and export goods of contract, and invoice, and transport documents, and boxing single, commercial documents; (three) import and export by needed of license documents and the with attached single card;
    (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. 14th article customs accept import and export goods of declared Hou, declared content shall not modified, customs single card shall not revoked; does have following due reason of, transceiver goods people, and by delegate of customs enterprise to customs submitted written application, by Customs audit approved Hou, can for modified or revoked: (a) due to computer, and network system, aspects of reasons led to electronic data declared errors of; (ii) Customs in handle export goods of release procedures Hou, due to shipment, and Stowage, reasons caused original declared goods part or all back shut need modified or revoked customs single card and content of; (three) customs personnel due to operation or writing errors caused declared errors, but not on national trade control policy of implementation, and tax levy and the customs statistics index, caused against of; (four) Customs trial price, and classified audit or professional finds Hou needed on original declared data for modified of; (five) according to trade practices first used temporarily price sold, and
    Actual settlement by inspection quality identification or international payment methods need to modify the original declaration data in real market prices; has decided to import and export cargo have been supervised and checked by the customs, import and export cargo consignor, entrusted with the customs broker shall not modify the declarations or withdrawal of customs declaration card.
    15th article customs when auditing electronic data declarations, needs to import and export cargo consignor, the authorized Customs Broker company interpret, explain, or supplement, the consignor, the delegated agent Declaration enterprises shall upon receipt of Customs notice in time or provide materials.
    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 specific reasons for overdue transit written documents submitted to the Customs 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 customs broker 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 the description of the application, electronic data may 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 article approved by customs, import and export cargo consignor, authorized Customs Broker can obtain (games) 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 follow the customs inspection at the request 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.
    25th fourth chapters declared documents article import and export cargo consignor, the delegated the Declaration enterprise to the 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).
    27th article into, and export goods customs single should with attached of single card including: (a) contract; (ii) invoice; (three) boxing listing; (four) laden listing (class single); (five) mention (shipped) single; (six) agent customs authorized delegate agreement; (seven) into export license pieces; (eight) Customs requirements of processing trade manual (paper quality or electronic data of) and the other import and export about single card.
    Customs shall retain the original of the certificate of import and export license, the rest could 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.
    Fifth chapter customs single proved joint, and verification joint of issued and fill signed 29th article according to national exchange, and tax, and customs on processing trade, management of requirements, import and export goods of transceiver goods people, and by delegate of customs Enterprise settles customs procedures Hou, can to customs application issued following Customs single proved joint: (a) for handle export rebate of export goods customs single proved joint; (ii) for handle pay meeting of imports goods customs single proved joint; (three) for handle collection of export goods customs single proved joint;
    (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 "makeup", and to charge fees according to regulations.
    Sixth chapter supplementary articles article 31st bonded areas, export processing zones and export 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 People's Republic of China Customs law and the People's Republic of China Customs law and other relevant provisions of the detailed rules for the implementation of administrative punishments.
    34th article of the provisions interpreted by the General Administration of customs.
                                                                                                                              35th article of the regulations come into force on November 1, 2003.

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