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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 of the consignees and consignors of the import/export goods or their agents, these Measures are formulated in accordance with the Customs Law of the People's Republic of China and the relevant administrative regulations. Article 2. These Measures shall apply to the modification or revocation of import/export goods declaration forms upon applications of 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 or 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 conform with 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. Upon authorization, the subordinate customs offices and departments may handle the matters relating to the modification and revocation of import/export goods declaration forms. 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 declaration form has any error due to the operation or clerical error of the customs declarer and no act of smuggling or any other violation is suspected; (2) After the clearance of export goods, if the declaration of part or all of the originally declared goods is canceled, or if the transport tool for part or all of the said goods is changed for the reason of loading, transportation or distribution; (3) The declaration data do not conform to the actual goods for the reasons such as the excessive or reduced quantity, losses and shortage of the import/export goods caused by any force majeure during the courses of loading, transport and storage; (4) The original declaration data require modification where a temporary price is specified in advance according to the trade practice and the actual price in settlement is determined according to the quality of the inspected commodity or the actual price in the international market; (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 of the customs office. Article 6. For any import/export goods which the customs office has decided to control and inspect or which is involved in any case, the declaration form thereof shall not be modified or revoked until the customs formalities have been 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 customs duty payment form for the taxable goods, the proof page of the import/export goods declaration form for the receipt/payment of foreign exchange and export rebate, and other relevant documents issued by the customs office. Article 8. Where an application for modifying or revoking the declaration form of import/export goods is concurrently under the following circumstances, the customs office shall deal with the relevant matters in accordance with Articles 9 through 11 of these Measures: (1) The application is filed after the clearance of import goods or after the completion of the customs formalities for export goods; and (2) The content to be modified or revoked involves 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 for modifying or revoking declaration form of the import/export goods which is subject to examination, the customs office shall handle it in the light of the following circumstances respectively: (1) If the application materials are complete, 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 it can make a decision of examination on the spot, it shall, under the provisions of Article 11 of these Measures, make a decision of approval or disapproval and it will issue no Decision of Acceptance of the Application for Modifying or Revoking Declaration Form of the Import/Export Goods; (2) If there is any error in the application materials, which may 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 spot; (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 of all the items that should be corrected and supplemented 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 a decision and complete the modification or revocation within 20 days after it accepts the aforesaid application; under 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 modification or revocation. 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 following circumstances as listed in Article 8 of these Measures, the customs office shall directly make a decision of approval or disapproval and shall state the circumstance in 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 do so. If it disapproves, it shall timely notify the consignor/consignee of the import/export goods or his agent of the disapproval and shall make an explanation. 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 filed 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 Letter of Confirmation for Modifying or Revoking the Declaration Form of Import/Export Goods (See Annex 7) and shall confirm the to-be-modified or to-be-revoked contents of 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 modify or renew any 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 to the customs the corresponding import/export licensing certificate. Article 15. The modification or revocation of the entry/exit checklist for archival purposes shall be handled by referring to these Measures. Article 16. Where anyone violates these Measures by committing an act of smuggling or any of the violations as described in the customs regulatory provisions is constituted, 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 criminal liabilities. Article 17. The power to interpret these Measures shall remain with the General Administration of Customs. Article 18. These Measures shall come into force as of February 1, 2006. Annexes (Omitted) |
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