Chapter I General Provisions Article 1 In order to regulate the declaration of import and export goods, these Provisions are formulated in accordance with the Customs Law of People's Republic of China (PRC) and the relevant national laws and administrative regulations on import and export management. Article 2 The declaration mentioned in these Provisions refers to the act that the consignor and consignor of import and export goods and the entrusted customs declaration enterprise declare the actual import and export goods to the customs at the specified time and place in the form of electronic data declaration and paper declaration, and accept customs inspection. Article 3 Unless otherwise stipulated, these Provisions shall apply to the customs declaration procedures of various import and export goods handled by the consignor or the customs declaration enterprise entrusted by him. Article 4 The consignor and consignor of import and export goods may declare to the customs by themselves or entrust a customs declaration enterprise to declare to the customs.

The consignor and consignor of import and export goods who have gone through customs declaration procedures and the entrusted customs declaration enterprises shall register with the customs in advance according to law. Article 5 The declaration adopts electronic data declaration and paper declaration. Both electronic data declaration form and paper declaration form have legal effect.

Electronic data declaration form refers to the declaration form that the consignor and consignor of import and export goods and the entrusted customs declaration enterprise transmit the electronic data of the declaration form to the customs through the computer system and prepare the attached documents according to the requirements of "People's Republic of China (PRC) Customs Declaration Form for Import and Export Goods".

Paper customs declaration refers to the customs declaration that the consignee or consignor of import and export goods and the entrusted customs declaration enterprise fill in the paper customs declaration, prepare the attached documents and submit them to the customs in person in accordance with customs regulations.

The consignor and consignor of import and export goods and 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 together with the attached documents shall be consistent with those of the electronic data declaration form; Under special circumstances, with the consent of the customs, it is allowed to declare in the form of paper customs declaration first, and then supplement electronic data afterwards. Supplementary electronic data should be consistent with the contents of the paper customs declaration form. When reporting to the customs without using the customs information management system, you can use the paper customs declaration form. Article 6 The persons who go through the customs declaration formalities for the consignor and consignor of import and export goods and the entrusted customs declaration enterprises shall be customs declarers who have obtained the qualification of customs declarers and registered at the customs.

Persons who have not obtained the qualification of customs declarers and are not registered in the customs shall not go through the formalities of customs declaration for import and export goods.

Customs declarers shall carry out customs declaration activities in accordance with the provisions and requirements of national and customs laws and regulations. Unless otherwise provided by laws, administrative regulations and rules, customs declarers and their affiliated enterprises shall bear corresponding legal responsibilities for the declaration behavior of customs declarers. Chapter II Declaration Requirements Article 7 The consignor and consignor of import and export goods and the entrusted customs declaration enterprise shall truthfully declare to the customs according to law, and bear corresponding legal responsibilities for the truthfulness, accuracy, completeness and standardization of the declaration contents. Article 8 The consignee of imported goods and the entrusted customs declaration enterprise shall declare to the customs within 14 days from the date when the means of transport declare entry.

The consignee and the entrusted customs declaration enterprise that transit imported goods shall go through the customs transit formalities at the customs of the place of entry within/0/4 days from the date of declaration of the means of transport, and the relevant goods shall be declared at the customs of the destination within/0/4 days from the date of arrival.

The consignor of export goods and the entrusted customs declaration enterprise shall declare to the customs 24 hours before loading after the goods arrive in the customs supervision area.

Failing to declare to the customs within the prescribed time limit, the customs shall collect the late payment fee in accordance with the Measures of People's Republic of China (PRC) Customs for Collecting the Late Payment Fee for Imported Goods. Article 9 The declaration date in these Provisions refers to the date when the customs accepts the declaration data. Whether electronic data declaration or paper declaration is adopted, the date when the customs accepts the declaration data is the date when it accepts the declaration.

For electronic data declaration, the declaration date is the date recorded when the customs computer system accepts the declaration data, and the data will be fed back to the original data sending unit, or published at the customs business site or through the public information system.

For paper declaration, the declaration date is the date when the customs accepts the paper declaration and registers it. Article 10 If the electronic data declaration form is returned after being checked by the customs computer, it shall be deemed that the customs does not accept the declaration. The consignee or consignor of import and export goods and the entrusted customs declaration enterprise shall make a new declaration after revision as required, and the date of declaration shall be the date when the customs accepts the new declaration.

If the electronic data of the customs declaration accepted by the customs need to be partially revised after manual examination, the consignor and consignor of import and export goods and the entrusted customs declaration enterprise shall revise and resend it in accordance with customs regulations, and the declaration date shall remain the date when the customs first accepted the declaration. Article 11 If the consignee or consignor of import and export goods declares to the customs in his own name, the customs declaration form shall be signed and sealed by the consignee or consignor of import and export goods, and relevant documents shall be attached.

If a customs declaration enterprise accepts the entrustment of the consignee or consignor of import and export goods and declares to the customs in its own name or in the name of the consignee or consignor, it shall submit the power of attorney signed by the consignee or consignor to the customs and go through the relevant customs formalities according to the scope of authorization of the power of attorney.