Promulgation Authorities:  General Administration of Customs

Promulgation Date:  2018.11.23

Effective Date:  2018.11.23

Validity Status:  valid

Administrative Provisions of the Customs of the People's Republic of China on Declaration of Imports and Exports

Administrative Provisions of the Customs of the People's Republic of China on Declaration of Imports and Exports

Chapter 1 General Principles

Article 1   These Regulations are formulated in accordance with the provisions of the Customs Law of the People's Republic of China and other relevant laws and administrative regulations of the State on import and export administration for the purposes of standardising import and export declaration.

Article 2   "Declaration" referred to in these Regulations shall mean the acts of reporting to the Customs, by a consignee or consignor of imports or exports or by an entrusted Customs declaration enterprise, of the actual circumstances pertaining to the imports or exports by way of an electronic Customs declaration form or a hard copy Customs declaration form within a stipulated time limit and at a fixed location, and submitting to Customs' verification, in accordance with the requirements of the Customs Law and other relevant laws, administrative rules and regulations.

Article 3   Unless otherwise provided, these Regulations shall be applicable to the handling of Customs declaration procedures for all types of imports and exports by consignees or consignors of imports or exports or by entrusted Customs declaration enterprises.

Article 4   Consignees or consignors of imports or exports may make Customs declaration on their own, or entrust a Customs declaration enterprise to make Customs declaration on their behalf.

Consignees or consignors of imports or exports or entrusted Customs declaration enterprises shall complete registration formalities in advance with the Customs in accordance with the law, before undertaking declaration procedures with the Customs.

Article 5   Declaration shall be completed in the form of an electronic Customs declaration form or a hard copy Customs declaration form. Both electronic and hardcopy Customs declaration forms are legally binding.

Electronic Customs declaration shall mean submission of a Customs declaration form in electronic format and all relevant attachments, by a consignee or consignor of imports or exports or by an entrusted Customs declaration enterprise through computer system, to the Customs in accordance with the requirements of the Instructions of the Customs of the People's Republic of China on Completion of Customs Declaration Forms for Imports and Exports.

Hard copy Customs declaration shall mean submission of a completed hard copy Customs declaration form and all relevant attachments, by a consignee or consignor of imports or exports or by an entrusted Customs declaration enterprise, to the Customs in person.

A consignee or consignor of imports or exports or an entrusted Customs declaration enterprise shall make Customs declaration in electronic form, and the contents of the attached documents together with the hard copy Customs declaration form shall be consistent with the contents of the electronic Customs declaration; under special circumstances and upon approval by the Customs, the declaration may be made in hard copy format and subsequently in electronic form, but the contents of the electronic Customs declaration must be consistent with the contents of the hardcopy Customs declaration form. Declarations to a Customs office which has yet to implement a computerised information management system may be made in hard copy.

Article 6   Personnel completing declaration formalities for consignees or consignors of imports or exports or for entrusted Customs declaration enterprises shall be Customs declaration personnel who have filed records with the Customs.

Chapter 2 Declaration Requirements

Article 7    Consignees or consignors of imports or exports or entrusted Customs declaration enterprises shall make Customs declarations in accordance with the law, and bear the corresponding legal liability for the veracity, accuracy, integrity and compliance of the declaration contents.

Article 8   Consignees of imports or entrusted Customs declaration enterprises shall make Customs declaration within 14 days from declaration of entry of the transportation vehicle into Chinese territory.

Consignees of imports in transit or entrusted Customs declaration enterprises shall complete transit formalities with the Customs at the point of entry within 14 days from entry of the transportation vehicle into Chinese territory, and the relevant goods shall be declared to the Customs at the place of destination within 14 days from arrival.

Consignors of exports or entrusted Customs declaration enterprises shall make Customs declaration upon arrival of the goods at the Customs supervision zone and 24 hours before loading of the goods.

The Customs shall impose late declaration fines on goods which have not been declared to the Customs within the specified time limit pursuant to the Measures of the People's Republic of China on Imposition of Late Declaration Fines on Imports.

Article 9   Date of declaration referred to in these Regulations shall mean the date of acceptance of declaration data by the Customs. The date of acceptance of declaration data by the Customs shall be the date of acceptance of declaration by the Customs, regardless if the declaration is made in electronic form or hard copy.

Where a declaration is made in electronic form, the date of declaration shall be the date of acceptance of declaration data recorded by the Customs computer system; Customs shall notify the sender of the date of declaration, by publishing at the Customs office or through a public information system.

Where the declaration is made in hard copy, the date of declaration shall be the date of acceptance and registration of the hard copy Customs declaration form by the Customs.

Article 10   Electronic Customs declaration form returned after inspection by the Customs computer system shall be deemed as rejected by the Customs, and the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall amend as required and resubmit the declaration; the date of declaration shall be the date of acceptance by the Customs of the resubmission.

Upon acceptance of an electronic declaration by the Customs, when it is found upon manual examination that there is a need to return the declaration for amendment, the consignee or consignor of the imports or exports or the entrusted Customs declaration enterprise shall complete the amendment within 10 days and resubmit the electronic Customs declaration; the date of declaration shall be the date of acceptance by the Customs of the original electronic Customs declaration form; where resubmission is not done within 10 days, the original Customs declaration form shall become invalid, the consignee or consignor of the imports or exports shall submit a new Customs declaration separately, and the date of declaration shall be the date of acceptance of the new declaration.

Article 11   Where a consignee or a consignor of imports or exports makes Customs declaration in his own name, the Customs declaration form shall be signed and sealed by the consignee or consignor of imports or exports, and the relevant documentation shall be attached.

Where a Customs declaration enterprise is entrusted by a consignee or consignor of import or export goods to make Customs declaration in its own name or the name of the entrusting party, it shall submit the power of attorney executed by the entrusting party to the Customs and complete the relevant Customs formalities in accordance with the scope authorised by the power of attorney.

Article 12   Where a Customs declaration enterprise accepts the entrustment by a consignee or consignor of imports or exports to complete Customs declaration formalities, it shall enter into an entrustment agreement with the consignee or consignor of imports or exports for the specific entrusted matter, and the consignee or consignor of imports or exports shall provide true information of the Customs declaration matter to the Customs declaration enterprise.

Customs declaration enterprise entrusted by a consignee or a consignor of imports or exports to complete declaration formalities shall conduct a due diligent check on the veracity and integrity of the following information provided by the entrusting party:

(1) Materials to prove the actual conditions of the imports or exports, including the description, specifications, usage, place of origin and trade method of the imports or exports;

(2) Contract, receipts, transport documents, packing list and other commercial documents in relation to the imports or exports;

(3) The permit or licence required for importation or exportation and the supporting documentation; and

(4) Any other importation or exportation documents stipulated by the General Administration of Customs.

Customs declaration enterprises which fail to perform the obligation of due diligent check on the veracity and integrity of the information provided by the consignee or consignor of imports or exports or which violated Customs provisions in making declaration shall bear the corresponding legal liability.

Article 13   Consignees of imports may, prior to making Customs declaration, submit a written application to Customs to request for examination of goods or retrieving of samples so as to determine the description, specifications, model number and classification of the goods etc. Where the Customs approves the application, Customs personnel shall be assigned onsite to supervise.

At the time of examination of goods or retrieving of samples, the Customs shall issue a retrieval record and a list of retrieved samples; where the goods for which samples are retrieved involve plants and animals and products thereof and any other goods for which a quarantine certificate is required by law to be presented, samples shall be retrieved upon obtaining an approval certificate issued by the authorities in charge pursuant to the provisions of the relevant laws. Upon retrieval of samples, the Customs officers present onsite and the consignee of the imports shall sign on the retrieval record and the list of retrieved samples for endorsement.

Article 14   Upon acceptance of Customs declaration for imports or exports by the Customs, the Customs declaration documentation and the contents thereof shall not be amended or revoked; under stipulated circumstances, amendment or revocation shall be handled pursuant to the relevant provisions on amendment and revocation of Customs declaration form for imports and exports.

Article 15   Where the Customs requires the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise to explain or clarify information or supplement the materials in the course of examination of an electronic Customs declaration, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall promptly provide the explanation or provide complete materials upon receipt of Customs' notice.

Article 16   Upon examination by the Customs of an electronic Customs declaration, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall, within 10 days from receipt of the "notice on onsite submission of form" or "notice on submission of form for clearance" from the Custom, present a hard copy printout of the Customs declaration form, prepare all the required documentation which are signed and sealed, submit to the Customs office at the location of the goods, and complete the relevant Customs formalities.

Where the deadline for submission of the written documentation to the Customs and completion of the relevant Customs formalities needs to be extended due to special reasons such as public holiday or goods in transit, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall first submit a written application to the Customs to explain the reasons, and upon approval from the Customs, complete the formalities within the approved time limit. Where the consignee or consignor of imports or exports is making the Customs declaration on its own, the application form shall be signed and sealed by the consignee or consignor of imports or exports; where the entrusted Customs declaration enterprise is making the Customs declaration, the application form shall be signed and sealed jointly by the Customs declaration enterprise and the consignee or consignor of imports or exports.

Where the hard copy declaration form is not submitted within the stipulated or approved time limit, the Customs shall delete the electronic Customs declaration, and the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall resubmit the declaration. Late declaration fines incurred thereto shall be handled pursuant to the provisions of the Measures of the People's Republic of China on Imposition of Late Declaration Fines on Imports.

Upon examination of a form submitted onsite, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall submit to the Customs a hard copy Customs declaration form and supporting documentation which are consistent with the content of the electronic Customs declaration. Under special circumstances where there is minor inconsistency but the Customs upon examination finds no violation of law, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall resubmit the supporting documentation which correspond to the electronic Customs declaration or submit the relevant explanation, and the electronic Customs declaration may not be deleted. Where the import or export licence submitted for inspection is inconsistent with the declaration contents but the Customs finds no violation of import and export trade control policies of the State and the relevant provisions of Customs, the application may be resubmitted to the Customs.

Article 17   Enterprises may make real-time online Customs declarations through computer systems. Specific measures shall be formulated separately by the General Administration of Customs.

Chapter 3 Special Declaration

Article 18   Upon approval by the Customs, a consignee or consignor of imports or exports or an entrusted Customs declaration enterprise may make a declaration in advance upon obtaining data from the bill of lading (freight) or manifest.

Where it is confirmed that there is no error in the description, specifications or quantity of the imports or exports, the approved enterprise may, after the departure of imports and before arrival at port, or within three days before the exports are transported to a Customs-supervised work premises, complete Customs declaration formalities in advance, and submit the relevant supporting documentation, approval document for imports/exports and any other necessary proof documents as required by the Customs for examination.

The validity period of the import or export licence for the goods declared in advance shall be based on the date of acceptance of declaration by the Customs. The applicable tax rate and exchange rate for the imports or exports declared in advance shall be determined pursuant to the relevant provisions of the Regulations of the People's Republic of China on Import and Export Duties (hereinafter referred to as the "Tariff Regulations").

Article 19   Under special circumstances and upon approval by the Customs, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise may complete consolidated declaration formalities with the designated Customs office within one month from the date of declaration of entry of the transportation vehicle(s) into Chinese territory.

Enterprises undertaking consolidated declaration formalities shall provide a valid guarantee to the Customs, and shall report to the Customs all information required for Customs supervision, such as date of importation or exportation, name of transportation vehicle, bill of lading (freight), tax reference number, description, specifications and model number, price, place of origin, quantity, weight and the name of consignee or consignor of the goods etc for each batch of imports or exports in accordance with the requirements; the Customs may allow examination and collection of goods in advance. Enterprises undertaking consolidated declaration formalities shall, after the collection of goods, handle consolidated declaration formalities, tax and clearance formalities with the Customs within one month from declaration of entry of the transportation vehicle(s) into Chinese territory. Where Customs declaration is not made within the stipulated time limit, a late declaration fine shall be imposed pursuant to the Measures of the People's Republic of China on the Imposition of Late Declaration Fines on Imports.

Consolidated Customs declaration shall adopt the form of electronic Customs declaration.

The applicable tax rate and exchange rate for imports and exports for consolidated declarations shall be determined pursuant to the relevant provisions of the Tariff Regulations.

Article 20   Declaration for imports and exports transported through cables, pipelines, conveyor belts or any other special transportation methods may, upon approval by the Customs, be made on a regular basis to the designated Customs office.

Article 21   In the case of imports and exports for which intellectual property status is required to be declared to the Customs, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall truthfully declare the relevant intellectual property status, and provide certification and corresponding documentation to prove the veracity of the declaration contents in accordance with the requirements of the Customs. The Customs shall adopt protection measures in accordance with the relevant provisions.

Article 22   When the Customs is conducting an examination of the declared price and tariff classification of imports or exports, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall provide the Customs with the corresponding documents and materials required by the Customs.

Article 23   Where a supplementary declaration is required, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall complete and submit the supplementary Customs declaration form to the Customs.

Article 24   The provisions on declaration of goods through transshipment, transit cargo or across borders and express mails shall be formulated separately by the General Administration of Customs.

Chapter 4 Declaration Documentation

Article 25   Consignees or consignors of imports or exports as well as the entrusted Customs declaration enterprises shall obtain a licence under the State's administration for importation and exportation, and present the relevant documents required by the Customs to complete tax payment formalities. The Customs shall conduct system automated comparison and verification for electronic data of export licences.

Where the Customs and the authority in charge of the licence stipulated in the preceding paragraph are unable to implement joint online verification and unable to conduct automated comparison and verification for the licence stipulated in the preceding paragraph, the consignee or consignor of the exports as well as the entrusted Customs declaration enterprise shall present the relevant licence to complete Customs formalities.

Article 26   A hard copy Customs declaration form submitted to the Customs may be a pre-printed Customs declaration form in the stipulated format or an A4 size printout.

Article 27   The supporting documentation for a Customs declaration form for imports and exports shall include the following:

(1) Contract;

(2) Invoice;

(3) Container manifest;

(4) Carrier manifest;

(5) Bill of lading;

(6) Power of attorney for Customs declaration agent;

(7) Import and export licence; and

(8) Any other importation or exportation documents stipulated by the General Administration of Customs.

Article 28   Where the Customs has already decided on pre-classification of the goods before the goods are actually imported or exported, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall submit the "Decision on Pre-classification" to the Customs at the time of Customs declaration for the imports or exports.

Chapter 5 Issuance and Re-Issuance of Certified Copy and Verification and Cancellation Copy of Customs Declaration Form

Article 29   Pursuant to the State provisions on foreign exchange, tax and Customs requirements on administration of processing trade, a consignee or consignor of imports or exports or an entrusted Customs declaration enterprise may apply to the Customs for issuance of the certified copy of the following declaration form, upon completion of Customs formalities:

(1) Certified copy of the Customs declaration form for imports, to be used for foreign currency payment purpose;

(2) Certified copy of the Customs declaration form for exports, to be used for foreign currency receipt purpose; and

(3) Customs verification and cancellation copy, to be used for processing trade verification and cancellation formalities.

The "inspected" seal proving that filing formalities have been completed with the relevant authorities shall be affixed on the bottom right corner of the certified copy of the printed Customs declaration form issued by the Customs.

The consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall provide valid proof documents required by the Customs when applying for the certified copy and the Customs verification and cancellation copy of Customs declaration form.

Article 30   In the event of loss or mutilation of the certified copy or the verification and cancellation copy of Customs declaration form issued by the Customs, the consignee or consignor of imports or exports or the entrusted Customs declaration enterprise shall apply to the Customs in writing within one year from issuance of the original certified copy, and attach the relevant proof materials; a replacement may be issued upon examination and approval by the Customs. The Customs shall state the word "replacement" on the certified copy or the verification and cancellation copy.

Chapter 6 Supplementary Provisions

Article 31   Unless otherwise stipulated, declaration formalities shall be completed with the Customs in charge pursuant to these Provisions, for goods imported from and exported to bonded areas and export processing areas, goods brought into and out of bonded areas and export processing areas, and domestic sale, carry-over or deep processing transit of remaining materials in the follow-up management phase of processing trade.

Article 32   Customs declaration formalities for goods imported and exported via Customs transit shall be completed pursuant to the Measures of the Customs of the People's Republic of China on Supervision and Control of Customs Transit Goods.

Article 33   Consignees or consignors of imports or exports, entrusted Customs declaration enterprises, and Customs declaration personnel guilty of violating these Provisions shall be punished pursuant to the relevant provisions of the Customs Law and the Implementation Regulations of the Customs of the People's Republic of China on Administrative Penalties etc.

Article 34    The General Administration of Customs shall be responsible for interpretation of these Provisions.

Article 35    These Provisions shall be implemented with effect from 1 November 2003.