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中华人民共和国海关进出口货物申报管理规定(一)

Provisions of the People’s Republic of China on the Customs Administration of Declaration for the Import and Export of Goods(1)

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核心提示:《中华人民共和国海关进出口货物申报管理规定》已经2002年12月23日署长办公会议审议通过,现予公布。自2003年11月1日起施行。
中华人民共和国海关总署令
(第103号)
《中华人民共和国海关进出口货物申报管理规定》已经2002年12月23日署长办公会议审议通过,现予公布。自2003年11月1日起施行。
署长 牟新生
二○○三年九月十八日

第一章 总 则

第一条 为规范进出口货物的申报行为,依据《中华人民共和国海关法》及国家进出口管理的有关法律、行政法规,制定本规定。

第二条 本规定中的“申报”是指进出口货物的收发货人、受委托的报关企业,依照《海关法》以及有关法律、行政法规和规章的要求,在规定的期限、地点,采用电子数据报关单和纸质报关单形式,向海关报告实际进出口货物的情况,并接受海关审核的行为。

第三条 除另有规定外,进出口货物的收发货人或其委托的报关企业向海关办理各类进出口货物的申报手续,均适用本规定。

第四条 进出口货物的收发货人,可以自行向海关申报,也可以委托报关企业向海关申报。
向海关办理申报手续的进出口货物的收发货人、受委托的报关企业应当预先在海关依法办理登记注册。

第五条 申报采用电子数据报关单申报形式和纸质报关单申报形式。电子数据报关单和纸质报关单均具有法律效力。
电子数据报关单申报形式是指进出口货物的收发货人、 受委托的报关企业通过计算机系统按照《中华人民共和国海关进出口货物报关单填制规范》的要求向海关传送报关单电子数据并备齐随附单证的申报方式。
纸质报关单申报形式是指进出口货物的收发货人、受委托的报关企业,按照海关的规定填制纸质报关单,备齐随附单证,向海关当面递交的申报方式。
进出口货物的收发货人、受委托的报关企业应当以电子数据报关单形式向海关申报,与随附单证一并递交的纸质报关单的内容应当与电子数据报关单一致;特殊情况下经海关同意,允许先采用纸质报关单形式申报,电子数据事后补报,补报的电子数据应当与纸质报关单内容一致。在向未使用海关信息化管理系统作业的海关申报时可以采用纸质报关单申报形式。

第六条 为进出口货物的收发货人、受委托的报关企业办理申报手续的人员,应当是取得报关员资格并在海关注册的报关员。未取得报关员资格且未在海关注册的人员不得办理进出口货物申报手续。
报关员应当按照国家和海关的法律法规规定和要求开展报关活动。除法律、行政法规和规章另有规定外,报关员及其所属企业应对报关员的申报行为承担相应的法律责任。

第二章 申报要求

第七条 进出口货物的收发货人、受委托的报关企业应当依法如实向海关申报,对申报内容的真实性、准确性、完整性和规范性承担相应的法律责任。

第八条 进口货物的收货人、受委托的报关企业应当自运输工具申报进境之日起十四日内向海关申报。
进口转关运输货物的收货人、受委托的报关企业应当自运输工具申报进境之日起十四日内,向进境地海关办理转关运输手续,有关货物应当自运抵指运地之日起十四日内向指运地海关申报。
出口货物发货人、受委托的报关企业应当在货物运抵海关监管区后、装货的二十四小时以前向海关申报。
超过规定时限未向海关申报的,海关按照《中华人民共和国海关征收进口货物滞报金办法》征收滞报金。

第九条 本规定中的申报日期是指申报数据被海关接受的日期。不论以电子数据报关单方式申报或以纸质报关单方式申报,海关以接受申报数据的日期为接受申报的日期。
以电子数据报关单方式申报的,申报日期为海关计算机系统接受申报数据时记录的日期,该日期将反馈给原数据发送单位,或公布于海关业务现场,或通过公共信息系统发布。
以纸质报关单方式申报的,申报日期为海关接受纸质报关单并对报关单进行登记处理的日期。

第十条 电子数据报关单经过海关计算机检查被退回的,视为海关不接受申报,进出口货物收发货人、受委托的报关企业应当按照要求修改后重新申报,申报日期为海关接受重新申报的日期。
海关已接受申报的报关单电子数据,经人工审核后,需要对部分内容修改的,进出口货物收发货人、受委托的报关企业应当按照海关规定进行修改并重新发送,申报日期仍为海关原接受申报的日期。

第十一条 进出口货物的收发货人以自己的名义,向海关申报的,报关单应当由进出口货物收发货人签名盖章,并随附有关单证。
报关企业接受进出口货物的收发货人委托,以自己的名义或以委托人的名义向海关申报的,应当向海关提交由委托人签署的授权委托书,并按照委托书的授权范围办理有关海关手续。

第十二条 报关企业接受进出口货物收发货人委托办理报关手续的,应当与进出口货物收发货人签订有明确委托事项的委托协议,进出口货物收发货人应当向报关企业提供委托报关事项的真实情况。
报关企业接受进出口收发货人的委托,办理报关手续时,应当对委托人所提供情况的真实性、完整性进行合理审查,审查内容包括:
(一)证明进出口货物的实际情况的资料,包括进出口货物的品名、规格、用途、产地、贸易方式等;
(二)有关进出口货物的合同、发票、运输单据、装箱单等商业单据;
(三)进出口所需的许可证件及随附单证;
(四)海关要求的加工贸易手册(纸质或电子数据的)及其他进出口单证。
报关企业未对进出口货物的收发货人提供情况的真实性、完整性履行合理审查义务或违反海关规定申报的,应当承担相应的法律责任。

第十三条 进口货物的收货人,向海关申报前,因确定货物的品名、规格、型号、归类等原因,可以向海关提出查看货物或者提取货样的书面申请。海关审核同意的,派员到场实际监管。
查看货物或提取货样时,海关开具取样记录和取样清单;提取货样的货物涉及动植物及产品以及其他须依法提供检疫证明的,应当按照国家的有关法律规定,在取得主管部门签发的书面批准证明后提取。提取货样后,到场监管的海关关员与进口货物的收货人在取样记录和取样清单上签字确认。

第十四条 海关接受进出口货物的申报后,申报内容不得修改,报关单证不得撤销;确有如下正当理由的,收发货人、受委托的报关企业向海关递交书面申请,经海关审核批准后,可以进行修改或撤销:
(一)由于计算机、网络系统等方面的原因导致电子数据申报错误的;
(二)海关在办理出口货物的放行手续后,由于装运、配载等原因造成原申报货物部分或全部退关需要修改或撤销报关单证及其内容的;
(三)报关人员由于操作或书写失误造成申报差错,但未对国家贸易管制政策的实施、税费征收及海关统计指标等造成危害的;
(四)海关审价、归类审核或专业认定后需对原申报数据进行修改的;
(五)根据贸易惯例先行采用暂时价格成交、实际结算时按商检品质认定或国际市场实际价格付款方式需要修改原申报数据的;海关已经决定布控、查验进出口货物的,进出口货物的收发货人、受委托的报关企业不得修改报关单内容或撤销报关单证。

第十五条 海关审核电子数据报关单时,需要进出口货物的收发货人、受委托的报关企业解释、说明情况或补充材料的,收发货人、受委托的报关企业应当在接到海关通知后及时进行说明或提供完备材料。

第十六条 海关审结电子数据报关单后,进出口货物的收发货人、受委托的报关企业应当自接到海关“现场交单”或“放行交单”通知之日起10日内,持打印出的纸质报关单,备齐规定的随附单证并签名盖章,到货物所在地海关递交书面单证并办理相关海关手续。
确因节假日或转关运输等其他特殊原因需要逾期向海关递交书面单证并办理相关海关手续的,进出口货物的收发货人、受委托的报关企业应当事先向海关提出书面申请说明原因,经海关核准后在核准的期限内办理。其中,进出口货物收发货人自行报关的,由收发货人在申请书上签章;委托报关企业报关的,由报关企业和进出口货物收发货人双方共同在申请书上签章。
未在规定期限或核准的期限内递交纸质报关单的,海关删除电子数据报关单,进出口货物的收发货人、受委托的报关企业应当重新申报。由此产生的滞报金按照《中华人民共和国海关征收进口货物滞报金办法》的规定办理。
现场交单审核时,进出口货物的收发货人、受委托的报关企业应向海关递交与电子数据报关单内容一致的纸质报关单及随附单证。特殊情况下,个别内容不符的,经海关审核确认无违法情形的,由进出口货物收发货人、受委托的报关企业重新提供与报关单电子数据相符的随附单证或提交有关说明的申请,电子数据报关单可不予删除。其中,实际交验的进出口许可证件与申报内容不一致的,经海关认定无违反国家进出口贸易管制政策和海关有关规定的,可以重新向海关提交。

第十七条 企业可以通过计算机网络向海关进行联网实时申报。具体办法由海关总署另行制定。  

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 effectiveness as of Nov.1st, 2003.
Director: Mu Xinsheng
Sep.18th, 2003

Chapter Ⅰ General Provision

Article 1 The present Provisions have been 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 so as to standardize the declaration of import and export goods.

Article 2 In the present Provisions, “declaration” 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 applies 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 Either 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 tender to the customs via computer systems the electronic data of customs declaration and the relevant attached documents, in accordance with 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 accordance with the regulations of the customs, fill in the paper declaration forms and prepare the attached documents, with which the declaration is made vis à 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 together with the attached documents shall comply. Under special circumstances, it is allowed to present paper declaration forms in advance, upon the approval of the customs office involved, with the electronic data to be declared afterwards in conformity 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 handle the procedure of customs declaration.
The customs agents shall carry out their activities according to the laws and regulations concerning the customs declaration. 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 Ⅱ 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 go through 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 wher 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, wher 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 wher 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.
wher 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 wher 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. wher 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 /////confirm/i/i/i/i/iation.

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 wher 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; wher 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 wher 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 wher the goods are located and go through the relevant customs procedures.
wher 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. wher the consignor and consignee of export and import goods declare to the customs by themselves, they shall affix their signatures to the application letter. wher 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.
wher paper declaration form fails to be presented within the specified or extended period, the customs shall delet 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.
wher 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. wher 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. wher 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.

 

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