Laws of the People's Republic of China

Customs General Administration

Decree of the General Administration of Customs of the People's Republic of China

No.103

The Provisions of the People's Republic of China on the Customs Administration of Declaration for the Import and Export of Goods have been deliberated and adopted at the director's executive meeting. They are hereby publicized and shall go into force as of November 1st, 2003.

Mou Xinsheng, Director of the General Administration of Customs

September 18th, 2003

Provisions of the People's Republic of China on the Customs Administration of Declaration for the Import and Export of Goods

Chapter 1 General Provision

Article 1

With a view to standardizing the declaration of import and export goods, the present Provisions are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws, administrative regulations concerning the administration of import and export.

Article 2

The term "declaration" mentioned in the present Provisions means that the consignor and consignee of import and export goods and the agent declaration enterprises declare to the customs about the actual situation of the import and export goods and accept the verification of the customs in the specified period and location by tendering electronic or paper declaration forms in accordance with the Customs Law and other relevant administrative regulations and rules.

Article 3

The present Provisions shall be applicable to the various procedures of declaration of import and export goods that the consignor and consignee of export and import goods and the agent declaration enterprises go through, unless it is otherwise provided for by other regulations.

Article 4

The consignor and consignee of export and import goods may declare to the customs by themselves or entrust customs declaration enterprises to declare to the customs on their behalf.

The consignor and consignee of export and import goods and the agent declaration enterprises shall be registered at the customs in advance for going through customs declaration procedures.

Article 5

Both electronic declaration form or paper declaration form can be used in the declaration procedures, and both are of identical legal effect.

Electronic declaration refers to the way in which the consignor and consignee of export and import goods and the agent declaration enterprises transmit to the customs via computer systems the electronic data of customs declaration and the relevant attached documents, pursuant to the Customs Regulation of the People's Republic of China on Filling in the Declaration Form for Import and Export Goods.

Paper declaration refers to the way in which the consignor and consignee of export and import goods and the agent declaration enterprises, in light of the regulations of the customs, fill in the paper declaration forms and prepare the attached documents, with which the declaration is made vis-ид-vis to the customs office.

The consignor and consignee of export and import goods and the agent declaration enterprises shall declare to the customs by providing electronic declaration form, with which the paper declaration form submitted jointly with the attached documents shall comply. Under special circumstances, it is permitted to present paper declaration forms in advance, upon the approval of the customs office involved, with the electronic data to be declared afterwards conforming to the paper declaration forms. Customs declarations may be made in paper form to the customs offices that have not adopted the information administration system.

Article 6

The personnel handling the declaration procedures for the consignor and consignee of export and import goods and the agent declaration enterprises shall be the qualified customs agents registered at the customs. No one who has not obtained the qualifications of a customs agent or who has not been registered at the customs may go through the procedure of customs declaration.

The customs agents shall, in accordance with the laws and regulations concerning the customs declaration, carry out their activities. The agents and the enterprise they are affiliated with shall take corresponding legal responsibilities for the customs declaration of the agents unless otherwise provided for in any law, administrative regulation or rule.

Chapter 2 Requirements of Customs Declaration

Article 7

The consignor and consignee of export and import goods and the agent declaration enterprise shall declare to the customs offices according to the facts and the laws, and take corresponding legal responsibilities for the authenticity, accuracy, integrity and standardization of the declaration.

Article 8

The consignee of import goods and the agent declaration enterprise shall declare to the customs offices within 14 days as of the day when declaration is made for the entry of a transportation vehicle.

The consignee of import transit goods and the agent declaration enterprises shall handle the customs procedures of transit within 14 days as of the day when declaration is made to the customs office of the place of entry for the entry of the transportation vehicle. The goods shall be declared to the customs office of the place of destination within 14 days away from arrival.

The consignor of import goods and the agent declaration enterprises shall declare to the customs after the goods arrive at the custody area of the customs but 24 hours before loading.

The customs may, in accordance with the Measures of the Customs of the People's Republic of China for Charging Delinquency Interests for Import Goods, charge a delinquency interest against the party that fails to declare to the customs within the specified period for delay.

Article 9

The day of declaration in the present Provisions refers to the day when the declaration data are accepted by the customs. The day of the acceptance of declaration shall be the day when the declaration data are accepted by the customs, either in the way of electronic or paper form.

In the case of electronic declaration, the day of declaration shall be the day when the declaration data are accepted by the computer system of the customs, which are then notified to the enterprise that presents the data, or published at the very site of the customs office or through public information system.

In the case of paper declaration, the date of declaration shall be the day of registration when the customs accepts the paper declaration form.

Article 10

The declaration is taken to be refused by the customs where the electronic declaration form is returned by the computer system of the customs after examination. The consignor and consignee of export and import goods and the agent declaration enterprises shall modify the form and declare for the second time as is required, with the day of declaration being the day when the customs accepts the re-declaration.

After manual examination and verification, where part of the declaration form that has been accepted by the customs office requires modification, the consignor and consignee of export and import goods and the agent declaration enterprises shall modify the form and send it for a second time as is required, with the date of declaration remaining unchanged.

Article 11

Where the consignor and consignee of export and import goods declare to the customs in their own name, they shall affix their signatures and stamps on the declaration form and attach the relevant documents to it.

Where the declaration enterprises are entrusted by the consignor and consignee of export and import goods to declare to the customs in their own name or in the clients' name, they shall present to the customs a power of attorney signed by the client and go through the procedures within the limit of authorization.

Article 12

Where a declaration enterprise is entrusted by a consignor or consignee of export and import goods to declare to the customs, it shall sign a power of attorney with the consignee or consignor explicitly specifying the commitment, and the consignee or consignor shall give notice to the declaration enterprise of the true conditions concerning the declaration commitment.

In the event of handling the procedures of customs declaration upon the entrustment of the consignor or consignee of export and import goods, the customs declaration enterprises shall verify the authenticity and integrity of the conditions notified by the clients, including:

1)

the materials to prove the actual situation of the import and export goods, including the names, specifications, usage, origin and trade mode, etc;

2)

such business documents as the contract, invoice, documents of transportation, and packing list, etc;

3)

the license certificate necessary in import and export and the attached documents;

4)

the manual for processing trade (either in electronic or paper form) and other documents in import and export as are required by the customs.

The declaration enterprises which fail to reasonably perform their obligation of inspecting and verifying the authenticity and integrity of the goods provided by the consignor or consignee of export and import goods or make customs declarations in violation of any of the regulations of the customs shall be subject to corresponding legal liabilities.

Article 13

The consignees of import goods may, before making a declaration, apply in writing to the customs offices for inspecting goods or taking samples for the purpose of ascertaining the names, specifications, sizes and categories. The customs shall send personnel for onsite supervision if the application is approved upon verification.

The customs office shall, when inspecting goods or taking samples, issue a sampling record or a list of samples. Where any of the sampled goods concerns any animal or plant or the product thereof or any other product that requires a quarantine certificate, the goods shall, according to the relevant laws, be sampled after the acquisition of a written certification of approval from the relevant administrative department. After taking samples, the on-site supervision personnel sent by the customs and the consignee of import goods shall affix their signatures to the sampling record or list of samples for confirmation.

Article 14

After being accepted by the customs office, the declaration of import and export goods may be not be modified in any way, and none of the declaration documents be revoked. Under any of the following circumstances, the declaration may be modified or revoked, provided that the consignor and consignee of export and import goods or the agent declaration enterprises presents a written application to the customs for verification and permission.

1)

The errors of the electronic declaration data arising from the failure of the computer or network system, etc;

2)

After the customs discharges the export goods, the declaration of part or all of the goods is cancelled due to the mistakes of loading, transportation or distribution, etc, which requires the modification or revocation of the original declaration forms and documents;

3)

The errors in declaration caused by mistakes made by the customs personnel in operation or writing, which has no adverse effect upon the implementation of the trade control policies, the levying of duties and charging of fees, and the statistics of the customs;

4)

The original declaration data requires modification after the verification of prices, classification and verification of goods or other professional authentication.

5)

The original declaration data requires modification where a temporary price is specified in advance according to the trade usage yet the actual price is affirmed upon the settlement according to the quality of the inspected commodity or the actual price in the international market; where the customs has ordered putting the import and export goods under surveillance and inspection, neither the consignor or consignee of export and import goods nor the agent declaration enterprise may modify the content of declaration form or revoke the declaration documents.

Article 15

Where it is necessary for the consignor or consignee of export and import goods or the agent declaration enterprise to explain the situation of the goods or provide complementary materials while the customs is verifying the electronic declaration form, the relevant party shall explain and provide the supplementary materials immediately upon its acceptance of the customs' notice.

Article 16

After the customs has concluded the verification of the electronic declaration forms, the consignor and consignee of export and import goods and the agent declaration enterprise shall, within 10 days as of the date of its acceptance of the customs' notification of 'tendering documents on site' or 'tendering documents to discharge', present to the customs the printed paper declaration form and the required attached documents with its signature and stamp on them at the place where the goods are located and go through the relevant customs procedures.

Where it needs to postpone presenting the written documents and going through the relevant customs procedures due to such reasons as holidays or customs transit, etc, the consignor and consignee of export and import goods and the agent declaration enterprise shall apply in writing to the customs in advance to explain and may present the documents and go through the procedures within an extended period verified by the customs. Where the consignor and consignee of export and import goods declare to the customs by themselves, they shall affix their signatures to the application letter. Where the consignor and consignee of export and import goods have entrusted the customs declaration enterprise in declaration, both the consignor and consignee and the agent declaration enterprise shall affix their signatures to the application letter.

Where paper declaration form fails to be presented within the specified or extended period, the customs shall delete the electronic declaration form and the consignor and consignee of export and import goods and the agent declaration enterprise shall declare for a second time, the delinquency interests arising from which shall be charged according to the Measures of the Customs of the People's Republic of China for Charging Delinquency Interests for Import Goods.

Where the documents are presented on site for verification, the consignor and consignee of export and import goods and the agent declaration enterprise shall present to the customs the paper declaration form and the attached documents consistent with the electronic declaration form. Where certain content of the paper declaration is inconsistent, the electronic declaration form should be deleted, unless the consignor and consignee of export and import goods and the agent declaration enterprise renew the attached documents consistent with the electronic declaration form or apply for explanation and the customs verifies that there is no violation against the law. Where the license certificate of import and export goods presented fails to comply with the declaration, the declaration form cannot be renewed unless the customs verifies that there is no violation against any of the trade control policies or its relevant regulations.

Article 17

Enterprises may conduct real time declaration via computer network, the specific measures for which are to be formulated by the General Administration of Customs.

Chapter 3 Special Declaration

Article 18

Upon the approval of the customs, the consignor and consignee of export and import goods and the agent declaration enterprise may declare to the customs in advance after it acquires the bill of ladings or the list of goods.

Where the names, specifications and amounts of import and export goods have been confirmed to be accurate, the declaration enterprise approved may declare to the customs in advance within 3 days prior to the shipment or arrival of import goods or the arrival of export goods in the custody area of the customs, tendering the relevant attached documents, the approval documents of import and export goods and other necessary documents according to the requirements of the customs.

The validity period of the license certificate of export and import goods declared in advance shall be counted according to the date of the customs' acceptance of the declaration. The Regulations of the People's Republic of China on Import and Export Duties (hereinafter referred to as the Regulations on Duties) shall apply to the duty rates and the exchange rates of the goods declared in advance.

Article 19

Under special circumstances and upon the approval of the customs, the consignor and consignee of export and import goods and the agent declaration enterprise may go through the procedures of centralized declaration in the specified customs offices within 1 month as of the day when declaration for entry of the transportation vehicle loaded with goods is made.

The enterprise going through the procedures of centralized declaration shall provide the customs with effective security, and give notice to the customs, whenever there is import and export of goods, such necessary information as the date of import and export, the name of the transportation vehicles, the number of bills of lading, the tax number, the name of goods, the specifications and sizes, the prices, the origins, the amounts, the weight and the consignee or consignor, etc., where the customs may permit antecedent verification and discharging of goods. After the goods are discharged to the enterprise handling centralized declaration, it shall go through the procedures of centralized declaration, taxation and discharging within 1 month as of the day when the declaration for the entry of the transportation vehicles loaded with goods is made. In the case of failure to declare within the specified period, the delinquency interests shall be charged according to the Measures of the Customs of the People's Republic of China on Charging Delinquency Interests for Import Goods.

Electronic declaration shall be adopted in centralized declaration.

The Regulations on Duties shall apply to the duty rate and exchange rate of import and export goods declared in centralized declaration.

Article 20

The import and export goods transported through cables, pipelines, conveyer belts or in other special ways may be declared periodically to the customs upon approval.

Article 21

Where the information of intellectual property right in import and export goods is required to be declared to the customs, the consignor and consignee of export and import goods and the agent declaration enterprise shall faithfully present to the customs the information of intellectual property right in import and export goods, and, as required by the customs, provide certificates and other relevant documents adequate to prove the accuracy of the content of declaration. The customs shall take measures of protection according to the present Provisions.

Article 22

Where the customs inspects the declared value of import and export goods and the categorization of tariffs, the consignor and consignee of export and import goods and the agent declaration enterprise shall present the relevant documents and materials as are required by the customs.

Article 23

Where it requires supplementary declaration, the consignor and consignee of export and import goods and the agent declaration enterprise shall fill in the supplementary declaration form according to the facts and present it to the customs.

Article 24

The provisions concerning the declaration of transit goods and the express luggage are further formulated by the General Administration of Customs.

Chapter 4 Declaration of Documents

Article 25

When the consignor and consignee of export and import goods and the agent declaration enterprise go through the procedures of onsite examination of documents, collection of duties and fees, and verification and discharge of goods at the customs, they shall present the paper declaration form consistent with the content of the electronic declaration forms, the license certificate for the administration of import and export and the attached documents as are required by the customs.

Article 26

The paper declaration form presented to the customs can be either ready-made standard form in specific format or printed directly on an A-4 paper.

The paper declaration form for import goods is submitted in quintuplicate, consisting of a page for customs operation, a page for the customs to keep, a page for the enterprise to keep, a page for customs verification and writing-off, and a page certification (for payment for import) respectively.

The paper declaration form for export goods is submitted in hexaplicate, consisting of a page for customs operation, a page for the customs to keep, a page for the enterprise to keep, a page for customs verification and writing-off, a page for certification (for collection of proceeds in export), and a page for certification (for export drawbacks) respectively.

Article 27

The documents and instruments attached to the declaration form for import and export goods include:

1)

contracts;

2)

invoices:

3)

a packing list;

4)

a list of freight (manifest of cargo);

5)

bills of ladings (waybills);

6)

a power of attorney for customs declaration;

7)

the license certificate for import and export;

8)

the manual for processing trade required by the customs (in form of paper or electronic data) and other documents relating to import and export.

The customs shall retain the original version of the license certificate for import and export, and may retain the copies or duplicates of the rest of the documents.

Article 28

Where the customs has decided to pre-categorize the goods before the actual import and export, the consignor and consignee of export and import goods and the agent declaration enterprise shall present the Decision of Pre-Categorization to the customs while declaring the import and export of goods.

Chapter 5 Issuance and Makeup Issuance of the Certification Page and Verification and Writing-Off Page of the Declaration Form

Article 29

According to the requirements of the administration of foreign exchange, taxation and processing trade, the consignor and consignee of export and import goods and the agent declaration enterprise may apply to the customs for the issuance of the following certification pages of the declaration form, provided that they have concluded the customs procedures.

1)

The certification page of the declaration form of export goods for export drawbacks;

2)

The certification page of the declaration form of import goods for payment;

3)

The certification page of the declaration form of export goods for collection;

4)

The verification and writing-off page of the customs for verification and cancellation in processing trade.

While issuing the certification page of declaration form, the customs shall stamp on the lower right corner of the printed certificate page with the inscription of "verification completed", which has been recorded in the relevant department.

The consignor and consignee of export and import goods and the agent declaration enterprise shall provide valid certificates required by the customs while applying for the issuance of the certification page of declaration form and the verification and writing-off page.

Article 30

Where makeup issuance is required due to the loss and damage of the certification page of the declaration form and the verification and writing-off page originally issued by the customs, the consignor and consignee of export and import goods and the agent declaration enterprise shall apply in writing to the customs within 1 year as of the day when the original page was issued and relevant documents attached for certification. No makeup issuance of any page is allowed without the verification and approval of the customs. The customs shall inscribe the Chinese characters meaning "Makeup Issuance" on the certification page and the verification and writing-off page, and charge the cost of production according to the relevant provisions.

Chapter 6 Supplementary Provisions

Article 31

With regard to the goods imported to and exported from the bonded area and the export processing area, and the goods transported in and out of the bonded area and the export processing area, and the goods involved in the domestic sale, carrying forward of surplus materials and deep processing in the follow-up phases of processing trade, the present Provisions shall apply to the declaration procedures, unless it is otherwise provided for.

Article 32

With regard to import and export transit goods, the declaration procedures shall be handled according to the Measures of the Customs of the People's Republic of China for the Supervision and Administration of Transit Goods.

Article 33

The consignor and consignee of export and import goods and the agent declaration enterprise violating the present Provisions shall be punished according to such laws and regulations as the Customs Law of the People's Republic of China and the Detailed Rules for the Implementation of the Administrative Punishment of Customs Law of the People's Republic of China.

Article 34

The power to interpret the present Provisions shall remain with the General Administration of Customs.

Article 35

The present Provisions shall go into effect as of November. 1st , 2003.