(Promulgated by Order No. 277 of the General Administration of Customs on March 27, 2025 and effective as of May 1, 2025)

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 the People's Republic of China, the Customs Law of the People's Republic of China, the Frontier Health and Quarantine Law of the People's Republic of China, the Import and Export Animal and Plant Quarantine Law of the People's Republic of China, the Food Safety Law of the People's Republic of China, the Import and Export Commodity Inspection Law of the People's Republic of China and other relevant laws and administrative regulations.

Article 2 "Declaration" in these Provisions means that the consignee of import goods, the consignor of export goods (hereinafter referred to as the consignee or consignor of import and export goods) and the entrusted customs declaration enterprises submit the declaration form and relevant attached documents, report the actual situation of import and export goods within the prescribed time limit according to law, and are accepted by the Customs.

Article 3 Unless otherwise provided, these Provisions shall apply to the declaration procedures of import and export goods by the consignee or consignor or the customs declaration enterprise entrusted with import and export goods.

Article 4 The consignee or consignor of import and export goods may declare to the Customs on his own or entrust a customs declaration enterprise to declare to the Customs.

The consignee or consignor of import and export goods who go through the declaration formalities with the Customs and the entrusted customs declaration enterprise shall handle the record in advance at the Customs according to law.

Article 5 The declaration shall be made in the form of electronic data declaration. Under special circumstances, with the approval of the Customs, paper declaration may be adopted. Electronic data declaration and paper declaration have the same legal effect.

Electronic data declaration refers to the declaration method in which the consignee and consignor of import and export goods and the entrusted customs declaration enterprises submit the electronic data of customs declaration to the Customs through the Customs information management system and prepare the attached documents in accordance with the Customs regulations.

Paper declaration refers to the declaration method that the consignee or consignor of import and export goods and the entrusted customs declaration enterprises fill out paper declaration forms in accordance with customs regulations, prepare the attached documents, and submit them to the Customs face to face.

Article 6 The consignee or consignor of import and export goods and the entrusted customs declaration enterprises shall truthfully declare to the Customs according to law, and bear the corresponding legal responsibility for the authenticity, accuracy, completeness and standardization of the declaration contents.

Chapter II Declaration requirements

Article 7 The consignee of import goods and the entrusted customs declaration enterprise shall declare to the Customs within 14 days from the date of the declaration of the entry of the means of transport.

The consignee of import transit goods and the entrusted customs declaration enterprise shall, within 14 days from the date of the declaration of entry of the means of transport, complete the transit transport formalities with the customs at the place of entry, and the relevant goods shall, within 14 days from the date of arrival at the place of destination, declare to the customs at the place of destination.

The consignor of the export goods or the entrusted customs declaration enterprise shall make a declaration to the Customs after the arrival of the goods in the customs surveillance zone and 24 hours before loading.

If the declaration is made to the Customs within the time limit specified in the first and second paragraphs of this article, the Customs shall levy a fee for delay in the declaration according to law.

If the declaration is made in the form of electronic data declaration, the declaration date shall be the date on which the customs information management system accepts the declaration data. Where declaration is made by way of paper declaration, the declaration date shall be the date on which the Customs accepts the paper declaration and registers the declaration.

If the electronic data declaration form is returned by the customs information management system, the consignee or consignor of import and export goods and the entrusted customs declaration enterprise shall make a new declaration after modification in accordance with the requirements, and the declaration date shall be the date on which the customs accepts the re-declaration data.

Article 8 When declaring to the Customs, the consignee or consignor of import and export goods and the entrusted customs declaration enterprises shall submit the following relevant attached documents for examination according to law, except those which may be exempted from submission according to regulations:

(1) Contracts;

(2) invoice;

(3) Packing list;

(4) cargo manifest (manifest);

(5) to present (transport) documents;

(6) Authorization agreement for customs declaration;

(7) Import and export license;

(8) Other documents related to import and export goods as stipulated by laws, administrative regulations and the General Administration of Customs.

For import and export goods subject to inspection and quarantine according to law, relevant documents shall also be submitted in accordance with regulations.

Article 9 In compliance with Customs regulations, where the names, specifications, models and quantities of import and export goods have been confirmed and correct and the data of the delivery (transport) note or cargo manifest (manifest) are obtained, the consignee or consignor of import and export goods, the entrusted customs declaration enterprise may, within seven days after the departure of the import goods, before their arrival at the port or before the arrival of the export goods at the Customs supervision area, Go through the customs declaration formalities in advance.

Article 10 With the approval of the Customs, the consignee of the imported goods and the entrusted customs declaration enterprises may declare to the Customs in the mode of first summary declaration and then complete declaration (hereinafter referred to as "two-step declaration").

Unless otherwise provided, the consignee of the imported goods and the entrusted customs declaration enterprise may make a summary declaration of the imported goods after their departure, and shall make a complete declaration within 14 days from the date of the declaration of entry of the means of transport.

The "two-step declaration" shall adopt the method of electronic data declaration, and the declaration date shall be the date on which the Customs information management system accepts the summary declaration data.

Where the consignee of the imported goods or the entrusted customs declaration enterprise makes a complete declaration to the Customs within the prescribed time limit, the Customs shall levy a fee for delayed declaration according to law. The fee for delayed declaration shall be levied on the 15th day from the date on which the means of transport declare their entry into the country, and the deadline shall be the date on which the complete declaration is made to the Customs.

Article 11 Where the consignee or consignor of import and export goods has multiple batches of goods within the scope of import and export regulations at the same port, he may, with the approval of the Customs, declare the goods to the Customs in a centralized declaration mode.

Article 12 The administrative requirements for export goods subject to inspection and quarantine according to law shall be implemented in accordance with laws, administrative regulations and provisions of the General Administration of Customs.

Article 13 Where the consignee or consignor of import or export goods makes declarations to the Customs in his own name, the declaration form shall be signed and stamped by the consignee or consignor of import or export goods.

Where a customs declaration enterprise is entrusted by the consignee or consignor of import and export goods and declares to the Customs in its own name, the customs declaration form shall be signed and stamped by the entrusted customs declaration enterprise.

Article 14 Where a customs declaration enterprise accepts the entrustment of the consignee or consignor of import and export goods to go through the declaration formalities, it shall sign a power of attorney with clear entrustment matters with the consignee or consignor of import and export goods, and submit it to the Customs, and go through the relevant customs formalities in accordance with the scope of authorization. The consignee or consigner of import and export goods shall provide the customs declaration enterprise with the true situation of the items entrusted to declare.

When the customs declaration enterprise accepts the entrustment of the consignee or consignor of import and export goods and goes through the declaration procedures, it shall conduct a reasonable review of the authenticity, effectiveness and completeness of the information provided by the consignor, including:

(1) Data evidenting the actual conditions of import and export goods such as name, specification, model, use, place of origin, price, method of supervision, category of supervision, etc.;

(2) Contracts, invoices, transport documents, packing lists and other documents relating to import and export goods;

(3) Licenses, inspection and quarantine certificates and related documents required for import and export;

(4) Other documents related to import and export goods as stipulated by laws, administrative regulations and the General Administration of Customs.

Customs declaration enterprises that fail to perform reasonable examination obligations on the authenticity, effectiveness and completeness of the information provided by the consignee or consignor of import and export goods or declare in violation of customs regulations shall bear the corresponding legal responsibility.

Article 15 Before the declaration of import goods to the Customs, the consignee may, for reasons such as determining the name, specification, type and classification of the goods, make a written application to the Customs at the place where the goods are located for checking the goods or taking samples.

For goods subject to quarantine inspection according to law, samples shall be taken after passing the quarantine inspection.

Article 16 Where the declaration is made in the form of electronic data declaration and the Customs requires supplementary submission of the attached electronic data of the documents, the consignee or consignor of the import and export goods and the entrusted customs declaration enterprise shall submit it to the Customs within 10 days from the date of receipt of the notification of the Customs.

Where the declaration is made in the form of electronic data declaration and the accompanying paper documents need to be submitted, the consignee or consignor of the import and export goods and the entrusted customs declaration enterprise shall, within 10 days from the date of receipt of the notice of the Customs, prepare the paper documents and sign them, submit them to the customs that accepts the declaration and go through the relevant customs formalities. The contents of paper documents and electronic data shall be consistent.

Where the electronic data declaration form is revoked directly by the Customs due to failure to submit electronic data or paper documents within the prescribed time limit, the consignee or consignor of import and export goods and the entrusted customs declaration enterprise shall make a new declaration. The resulting fee for delayed declaration shall be levied by the Customs in accordance with law.

Article 17 Where the Customs requires the consignee or consignor of import or export goods or the entrusted customs declaration enterprise to explain or explain the situation, the consignee or consignor of import or export goods or the entrusted customs declaration enterprise shall, after receiving the notification from the Customs, make explanation or provide complete materials in a timely manner.

Where supplementary declaration is required, the consignee or consignor of import and export goods and the entrusted customs declaration enterprise shall go through the relevant formalities in accordance with the provisions of the Customs.

Chapter III Amendment and cancellation of customs declaration

Article 18 After the Customs has accepted the declaration of import and export goods, the declaration form and the accompanying documents shall not be amended or revoked, except in conformity with the circumstances specified by the Customs.

Article 19 The amendment or cancellation of the declaration for import and export goods shall follow the principle of giving priority to amendment. If it really cannot be amended, it shall be revoked.

Article 20 Under any of the following circumstances, the consignee or consignor of import or export goods or the entrusted customs declaration enterprise may go through the formalities for amendment or cancellation of the declaration form with the Customs which accepts the declaration, except as otherwise provided by the Customs:

(1) After the release of export goods, due to loading, stowing and other reasons, the original declared goods are partially or completely withdrawn from customs, or the means of transport is changed;

(2) The contents of the original declaration are inconsistent with the actual goods due to the overloading, transportation or storage of the import and export goods, or the loss or shortness of the goods caused by force majeure;

(C) due to the completion of tax, processing trade, bond, inspection and quarantine and other customs formalities, or other customs confirmed by the need to amend or revoke the customs declaration;

(4) In accordance with trade practices, the customs declaration needs to be amended by first adopting the temporary price transaction, the actual settlement is determined according to the commodity inspection quality or the actual price of the international market payment method;

(5) the import goods have been declared for direct return procedures, need to amend or cancel the original import goods declaration;

(6) Errors in electronic data declaration due to technical reasons such as computers and network systems.

Article 21 In accordance with Article 20 of these Provisions, the consignee or consignor of import and export goods and the entrusted customs declaration enterprises shall submit to the Customs an application for the amendment or cancellation of the customs declaration and attach the following materials:

(1) In accordance with Article 20, paragraph 1, shall submit the withdrawal, change of means of transport certification materials;

(2) In accordance with Article 20, item 2, shall submit certification materials issued by the relevant departments;

(C) In accordance with Article 20, paragraph 3, shall submit the relevant materials to endorse the customs opinion or can fully prove the need to modify or cancel the customs declaration;

(4) Where the circumstances of item 4 of Article 20 are met, documents such as contracts, invoices, packing lists, delivery orders and other documents that fully reflect the actual situation of trade shall be submitted, and payment vouchers related to the sale and purchase of goods shall be faithfully provided, as well as other documents and written materials that prove the authenticity and accuracy of the declared prices;

(5) In accordance with the circumstances of item 5 of Article 20, a form of direct return of imported goods shall be submitted or a notice of direct return of imported goods ordered by the Customs;

(6) In accordance with Article 20, item 6, shall submit the computer, network system operation management issued by the explanatory materials.

Where the materials submitted to the Customs by the consignee or consigner of import or export goods or the entrusted customs declaration enterprise conform to the provisions of the preceding paragraph and are complete and valid, the Customs shall amend or revoke them in a timely manner.

Article 22 Where the customs declaration needs to be amended or revoked due to the operation mistakes of customs declaration personnel, the consignee or consignor of import and export goods or the entrusted customs declaration enterprise shall submit an application for the amendment or cancellation of the customs declaration to the customs accepting the declaration and attach the following materials:

(1) relevant documents such as contracts, invoices, packing lists, delivery (transport) notes or cargo manifests that can reflect the actual situation of the import and export goods;

(2) Detailed description and relevant supporting materials.

Where the materials specified in the preceding paragraph are confirmed by the Customs to meet the requirements, the customs declaration may be amended or cancelled. If no amendment or cancellation is made, the Customs shall promptly notify the consignee or consignor of the import or export goods and the entrusted customs declaration enterprise, and state the reasons.

Article 23 Where the Customs finds that the customs declaration needs to be amended or revoked, it shall inform the consignee or consignor of import and export goods and the entrusted customs declaration enterprise of the contents, reasons and requirements of the amendment or cancellation. If the consignee or consignor of import or export goods or the entrusted customs declaration enterprise has any objection to the amendment or cancellation, it shall, within five working days, raise it with the Customs. If no objection is raised within the time limit, the Customs may amend or cancel the customs declaration.

Article 24 Except for force majeure, if the consignee or consignor of import and export goods or the entrusted customs declaration enterprise has any of the following circumstances, the Customs may directly revoke the corresponding customs declaration:

(1) failing to submit electronic data or paper documents within the prescribed time limit as required by the Customs;

(2) failing to arrive at the customs supervision area within the prescribed time limit after the declaration of export goods;

(3) Other circumstances prescribed by the General Administration of Customs.

Article 25 The Customs has decided to control the import and export goods at the port and suspected of smuggling or in violation of the provisions of customs control, and shall not amend or revoke the customs declaration before completing the relevant formalities.

26th import and export goods after the amendment or cancellation of the customs declaration need to change, make up for the relevant attached documents, import and export goods consignee or consignor, the entrusted customs declaration enterprises shall obtain the corresponding import and export licenses and other attached documents, the customs to check the relevant information.

Chapter IV Supplementary Provisions

Article 27 Before the actual import and export of goods, the Customs has made a pre-ruling decision on the relevant customs affairs of the goods, the import and export goods consignee and consignor, the entrusted customs declaration enterprises in the declaration of goods, in accordance with the relevant provisions of the customs pre-ruling management.

Article 28 Unless otherwise provided, these Provisions shall apply to the declaration of goods entering or leaving the special customs supervision area, bonded supervision place and overseas, as well as other forms of declaration stipulated by the General Administration of Customs.

29th Hainan Free Trade port track release, Hengqin Guangdong-Macao deep cooperation zone simplified declaration and other related management requirements are formulated separately.

Article 30 For import and export goods transported by cable, pipeline or other special means, the consignee or consignor of the import and export goods and the entrusted customs declaration enterprises shall regularly declare to the designated customs.

Article 31 For import and export goods whose intellectual property status needs to be declared to the Customs, the consignee or consignor of the import and export goods and the entrusted customs declaration enterprises shall, in accordance with the provisions of the State, truthfully declare the intellectual property status related to the import and export goods and provide relevant supporting documents.

Article 32 The specifications and formats of customs declaration shall be implemented in accordance with the Specifications of Customs Declaration of Import and Export Goods of the People's Republic of China and relevant provisions.

Article 33 Where the consignee or consignor of import and export goods or the entrusted customs declaration enterprise violates these provisions, the Customs shall impose administrative penalties according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law.

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

Article 35 These Provisions shall come into force as of May 1, 2025. Promulgated by Order No. 103 of the General Administration of Customs on September 18, 2003, In accordance with the General Administration of Customs Order No. 198 of November 26, 2010, Order No. 218 of March 13, 2014, Order No. 235 of December 20, 2017, Order No. 238 of April 28, 2018, Order No. 240 of May 29, 2018, and November 23, 2018 General Administration of Customs Order No. 243 revised "People's Republic of China Customs Import and Export goods declaration control