|
General Administration of Customs
Order of the General Administration of Customs
No. 143
The Measures Governing Modifying and Revoking the Import/Export Goods Declaration Forms of the Customs of the People’s Republic of
China were deliberated and adopted at the executive meeting of the General Administration of Customs on December 8, 2005. They are
hereby promulgated and shall come into force as of February 1, 2006.
Mou Xinsheng Director General
December 30, 2005
The Measures Governing Modifying and Revoking the Import/Export Goods Declaration Forms of the Customs of the People’s Republic of
China
Article 1
With a view to strengthening the management of modification and revocation of the declaration forms of import/export goods and regulating
the declaration acts of the consignees and consignors of the import/export goods or their agents, the present Measures are formulated
in accordance with the Customs Law of the People’s Republic of China and the relevant administrative regulations.
Article 2
The present Measures shall apply to the modification or revocation of import/export goods declaration forms upon applications by
the consignees and consignors of import/export goods or their agents or as required by the customs offices.
Article 3
After a customs office accepts a declaration of import/export goods, the electronic data and the paper import/export goods declaration
form shall not be modified or revoked. If there is any justifiable reason indeed, it may be modified or revoked upon examination
and approval of the customs. After the import/export goods declaration form is modified or revoked, the paper declaration form shall
abide by the electronic one.
Article 4
The customs offices directly under the General Administration of Customs shall be responsible for the management of the modification
and revocation of import/export goods declaration forms within their respective jurisdiction. The modification and revocation of
import/export goods declaration forms may be handled by the authorized the subordinate customs and offices
Article 5
Where any consignee or consignor of import/export goods or his agent really has any of the following justifiable reasons, he may apply
for modifying or revoking the import/export goods declaration form:
(1)
The content of the declaration form has any error due to the operation or clerical error by the customs clearance agent , and no
act of smuggling or any other violation is suspected;
(2)
After the clearance of export goods, if part or all of original declared goods are shut out or the transport tool for part or all
of the said goods is changed due to the reason of loading, transportation or distribution;
(3)
The declaration data do not conform to the actual goods for the reasons such as the reduced quantity due to the excessive during the
courses of loading, transport and storage, losses and shortage of the import/export goods caused by any force majeure and etc.
(4)
The original declaration data is required to do the modification where the deal is bargained as a temporary price in advance according
to the trade tradition, the actual price in settlement is determined according to the inspection quality , or the payment manner
of the actual price of the international market needed to modify the declaration contents.
(5)
There are errors in the electronic declaration data due to failure of the computer or network system, etc.; or
(6)
Other special circumstances upon examination and approval by the customs office.
Article 6
The declaration form for any import/export goods which the customs office has decided to control and inspect or is involved in any
case shall not be permitted to modify or revoke before the custom formalities completed.
Article 7
Where the consignor/consignee or his agent of any import/export goods applies for modifying or revoking the declaration form of import/export
goods, he shall submit an Application for Modifying/Revoking the Declaration Form of Import/Export Goods (See Annex 1) as well as
the following documents:
(1)
The contract, invoice, packing list and other relevant documents that can prove the actual import/export information;
(2)
The documents issued by the foreign exchange administration, state taxation, inspection and quarantine departments, bank and other
relevant departments; and
(3)
The documents issued by the customs office such as: the customs special payment form for the taxable goods, the prove page of the
import/export goods declaration form for the receipt/payment of foreign exchange and export rebate, and other relevant documents.
Article 8
Where an application for modifying or revoking the declaration form of import/export goods is concurrently with the following circumstances,
the customs office shall deal with the relevant matters in accordance with Articles 9 to11 of the present Measures:
(1)
The application is submitted after the import goods is discharged or after the customs formalities is completed for export goods;
and
(2)
The content to be modified or revoked concerns any of the items – the commodity code, commodity name and specifications, currency
system, unit price, total price, country (region) of origin, final destination country (region), trade mode (supervisory mode) and
dealing mode as indicated in the import/export goods declaration form.
Article 9
For an application needed to examine for modifying or revoking declaration form of the import/export goods, the customs office shall
handle it in the light of the following circumstances respectively:
(1)
If the application materials are completed, the customs office shall issue to the consignee or consignor or his agent a Decision of
Acceptance of the Application for Modifying or Revoking Declaration Form of the Import/Export Goods (See Annex 2). If a decision
of examination can be made on the spot, it shall, under the provisions of Article 11 of the present Measures, make decisive approval
to permit or not to permit modifying or revoking , and it will no longer issue the Decision of Acceptance of the Application for
Modifying or Revoking Declaration Form of the Import/Export Goods;
(2)
If the application materials existed any error and can be corrected on the spot, the customs office shall allow the consignee or
consignor of the import/export goods or his agent to correct it on the pot;
(3)
If the application materials are incomplete or are not in line with the statutory form, the customs office shall inform the consignee
or consignor of the import/export goods or his agent to correct and supplement all items , and shall issue to him a Notification
about the Application for Modifying or Revoking Declaration Form of the Import/Export Goods (See Annex 3); or
(4)
If the applicant is not the consignee or consignor of the import/export goods or his agent, the customs office shall issue to the
applicant a Decision on Rejection of the Application for Modifying or Revoking Declaration Form of the Import/Export Goods.
Article 10
If the customs office decides to accept an application for modifying or revoking the declaration form of import/export goods, it shall
timely examine the application materials. Unless it can make a decision on the spot, it shall make the final decision and complete
the relative operation within 20 days after it accepts the aforesaid application; under the special circumstances, it may extent
the time limit for examination by 10 days.
Article 11
If the customs decides, upon examination, to approve the modification or revocation, it shall issue to the consignee or consignor
of the import/export goods or his agent a Decision of Approval of Modifying or Revoking the Declaration Form of Import/Export Goods
and shall complete relative operation . If the customs decides, upon examination, to disapprove the modification or revocation, it
shall issue to the consignee or consignor of the import/export goods or his agent a Decision on Disapproval of Modifying or Revoking
the Declaration Form of Import/Export Goods (See Annex 6).
Article 12
If an application for modifying or revoking the declaration form of import/export goods is not under any of the circumstances listed
in Article 8 of the present Measures, the customs office shall directly make a decision of approval or disapproval and shall make
the annotation and comments on the Application for Modifying or Revoking Declaration Form of the Import/Export Goods.
If the customs office approves the modification or revocation, it shall timely finish the relative operation. If it disapproves,
it shall timely notify the consignor/consignee of the import/export goods or his agent and explain the reason.
Article 13
If the customs office finds that it is necessary to modify or revoke a declaration form of import/exports goods, but no application
is submitted by the consignor/consignee of the import/export goods or his agent, the customs shall make a notification to the consignor/consignee
of the import/export goods or his agent.
The consignor/consignee of the import/export goods or his agent shall fill out a confirmation Letter of the Modifying or Revoking
the Declaration Form of Import/Export Goods (See Annex 7) and confirm the contents to-be-modified or to-be-revoked to the declaration
form of import/export goods. After its confirmation, the customs shall complete the modification or revocation of the declaration
form of import/export goods.
Article 14
If it is necessary to make alteration or renew the import/export licensing certificate due to the modification or revocation of
the declaration form of import/export goods, the consignor/consignee of the import/export goods or his agent shall submit the corresponding
import/export licensing certificate to the customs.
Article 15
The modification or revocation of the entry/exit list for archival purposes shall implement the present Measures by analogy..
Article 16
If anyone violates the present Measures and constitute the action of smuggling or violating the customs regulatory provisions
the customs office shall punish him according to the Customs Law of the People’s Republic of China, Regulation of the People’s Republic
of China on the Implementation of the Customs Administrative Punishments and other relevant laws and regulations. If any crime is
constituted, he shall be subject to the criminal liabilities.
Article 17
The power to interpret the present Measures shall remain with the General Administration of Customs.
Article 18
The present Measures shall come into force as of February 1, 2006.
Annexes (Omitted)
|
