The law of the People's Republic of China on customs import and export goods declaration form the measures for the administration of modification and cancellation on February 13, 2014 by the department faculty meeting examined and approved by the general administration of customs, are hereby released, come into force from the date of release. On December 30, 2005, published by the customs general administration makes no. 143 of the People's Republic of China on customs import and export goods declaration form the measures for the administration of modification and cancellation shall be repealed simultaneously.

 

 

 

Department long Yu Guangzhou

On March 13, 2014

 

 

 

The customs of the People's Republic of China import and export goods declaration form to modify and revoke management approach

 

Article 1 in order to strengthen the management of import and export goods declaration form modification and cancellation, regulate the consignee or consignor or his agent import and export goods declaration, protect their legitimate rights and interests, according to the customs law of the People's Republic of China (hereinafter referred to as the customs law) are formulated.

Article 2 the import and export goods the consignee or consignor or his agent (hereinafter generally referred to as the parties) to modify or cancel import and export goods customs declaration, and the customs requirements of the import and export goods declaration form is modified or revoked, these measures shall apply.

Article 3 the customs accept import and export goods declaration, customs clearance documents and their contents shall not be modified or revoked; Conform to the rules, can be modified or revoked.

Import and export goods declaration form after modified or revoked, the paper declaration form and the electronic data declaration form shall be consistent.

Article 4 the import and export goods declaration form of modified or revoked, shall follow the principle of modified priority; Do not modify, revoked.

Article 5 has the following circumstances, the parties may apply to the original accepted declare customs formalities for import and export goods declaration form modified or revoked, except as otherwise provided by the customs:

Exports (1) after the release, the original notification due to causes such as loading, loading part or all of the goods is shut out, change the means of transport;

(2) the import and export goods in the process of loading, transportation and storage weight tolerance, or short due to force majeure cause loss, damage, leading to the original declaration data do not tally with the actual goods.

(3) due to check their duty exemption, the customs affairs guarantee and other customs formalities and the need to modify or cancel the customs declaration data;

(4) according to trade practice first using a temporary price, the actual settlement according to the inspection of quality or in the international market the actual price need to modify the declaration of the mode of payment;

(5) have to declare the import goods directly return formalities, need to modify or revoke the original import cargo declaration form;

(6) due to technical reasons such as computer, network system electronic declaration data error.

Article 6 in conformity with the stipulated in article 5 hereof, the parties shall submit to the customs the modify/cancel import and export goods customs declaration form and the following materials:

(1) conform to (1) of article 5 of the situation, shut out, change the means of transport documents shall be submitted;

(2) in (2) of article 5 of the situation, shall be submitted to the commodity inspection authorities or the relevant departments to provide proof of material;

(3) in (3) of article 5 of the situation, the opinions of endorsement shall be submitted to customs related materials;

(4) in accordance with item (4) of article 5 of the situation, shall be submitted to reflect comprehensively the trade of the actual situation of the invoice, contract, bill of lading, packing list and other documents, and truthfully provide proof of payment vouchers and related to the sale of goods to declare other prices are true, accurate business documents, written materials, and electronic data;

(5) in accordance with item (5) of article 5 of the situation, shall be submitted to the return table of the import goods directly or notice of the import goods shall be ordered to return directly.

(6) in accordance with item (6) of article 5 of the situation, shall be submitted to the computer, network, system operation management instructions issued materials;

(7) other supporting material.

The parties submit to the customs material conforms to the provisions of the first paragraph, and complete, effective, the customs shall promptly be modified or revoked.

Article 7. Due to customs personnel operation or writing mistake to declare content need to be modified or revoked, the parties shall submit to the customs the modify/cancel import and export goods customs declaration form and the following materials:

(1) to prove the actual status of the import and export of goods contract, invoice, packing list, waybill or manifest and other related documents, certifying documents;

(2) the details;

(3) other supporting material.

The customs customs personnel are not found in the existence of evading customs supervision behavior, can modify or cancel the customs declaration. Shall not be modified or revoked, the customs shall notify the parties concerned in a timely manner and explain the reasons.

Article 8 the customs find import and export goods customs declaration needs to be modified or revoked, can take to request the parties to modify or cancel the following ways:

(1) return the declaration forms of electronic data, and explain the reason of the changes and requirements in detail, the parties shall revise and resubmit requirements in accordance with the customs, customs declaration should not be subject to other content changes;

(2) from the parties issuing the import and export goods declaration form change/cancellation confirmation, notify the parties concerned request the content of the modified or revoked, the parties shall, within 5 days of import and export goods declaration form to the content of the modification or cancellation of confirmation, confirmed the customs to complete the customs declaration form of modified or revoked.

Article 9 in addition to the force majeure, the parties have the following circumstances, the customs can directly cancel the corresponding electronic data of customs declaration:

Will (1) of the customs declaration forms of electronic data back to modify, if the parties did not resend within a prescribed period of time;

After conclude the electronic data (2) the customs declaration form, did not submit the paper declaration form within the time limit as prescribed by the parties;

(3) the export goods declaration has not arrived within a prescribed period of time after the customs supervisory areas;

(4) other circumstances stipulated by the general administration of customs.

Article 10. The customs has decided to monitor, inspection and import and export goods suspected of smuggling or violation of customs supervision provisions, shall not be modified or revoked before transferred to relevant formalities declaration form and the electronic data.

Article 11 has been issued by customs declaration based on import and export goods, the formalities for customs declaration to modify or cancel the parties shall return to the customs declaration form based.

Article 12 the need to change due to modification or cancellation of the import and export goods declaration form, fill do import and export permit, the parties shall submit the corresponding to the customs import and export permit.

Article 13 the inbound and outbound record listing modification, cancellation, these measures shall also, mutatis mutandis, apply to.

Article 14 in violation of these measures, constitute smuggling behavior, behavior violation of customs supervision provisions or other ACTS violating the customs law, by the customs in accordance with the customs law and implementation regulations of the law of the People's Republic of China on customs administrative punishment dealt with the relevant provisions; If the case constitutes a crime, shall be investigated for criminal responsibility according to law.

Article 15 these regulations shall be explained by the customs general administration.

Article 16 these regulations shall come into force from the date of release. On December 30, 2005, published by the customs general administration makes no. 143 of the People's Republic of China on customs import and export goods declaration form the measures for the administration of modification and cancellation shall be repealed simultaneously.