This is what you should do when revising or withdrawing customs declaration forms!

This is what you should do when revising or withdrawing customs declaration forms!

Recently, a young female salesperson in a popular TV series quickly completed the modification of the customs declaration form by playing the "emotional card" with the elder sister of the customs officer. This made many viewers wonder: "Is customs so casual?"

In actual work, how does the customs manage the modification and cancellation of import and export goods declaration forms? Below, the editor will take you through how to handle the repair and withdrawal of customs declaration forms at the customs.

Article 26 of the Customs Law of the People's Republic of China stipulates:

"After the customs accepts the declaration, the customs declaration document and its contents may not be modified or revoked, except in circumstances that comply with customs regulations."

In order to strengthen the management of the modification and cancellation of customs declarations for import and export goods, regulate the declaration behavior of consignees and consignees of import and export goods or their agents, and protect their legitimate rights and interests, the General Administration of Customs has formulated and issued this document in accordance with the Customs Law of the People's Republic of China. The "Measures for the Administration of Modification and Cancellation of Customs Declaration Forms for Import and Export Goods of the Customs of the People's Republic of China" (General Administration of Customs Order No. 243-18 of 2018) regulates the management of modification and withdrawal of customs declaration forms.

01Scope of application

These Measures shall apply if the consignee or consignee of import or export goods or his or her agent (hereinafter collectively referred to as the parties) modifies or cancels the customs declaration form for import or export goods, and the customs requires the modification or cancellation of the customs declaration form for import or export goods.

02General provisions

1. After the customs accepts the declaration of import and export goods, the customs declaration documents and their contents may not be modified or canceled; they may be modified or canceled if the prescribed circumstances are met.

2. The modification or cancellation of the customs declaration form for import and export goods shall follow the principle of priority for modification; if it is indeed impossible to modify it, it shall be cancelled.

03Circumstances that allow for modification and cancellation of orders

In any of the following six circumstances, the party concerned may go to the customs office that originally accepted the declaration to modify or cancel the import and export goods declaration form, unless otherwise provided by the customs office:

Scenario 1

After the export goods are released, part or all of the originally declared goods are returned to customs or the means of transportation is changed due to shipping, stowage and other reasons;

Scenario 2

Import and export goods are overloaded or short-loaded during loading, transportation, or storage, or are lost or short-damaged due to force majeure, causing the original declaration data to be inconsistent with the actual goods;

Scenario 3

It is necessary to modify or cancel the customs declaration data due to other customs procedures such as tax refund and customs guarantee;

Scenario 4

According to trade practices, the provisional price is used to complete the transaction first, and the actual settlement is based on commodity inspection quality certification or the actual price payment method in the international market requires modification of the declaration content;

Scenario 5

If the imported goods have been declared to be returned directly and the original customs declaration form for imported goods needs to be modified or cancelled;

Scenario 6

Electronic data declaration errors due to technical reasons such as computers and network systems.

04Submit material requirements

If the procedures for amendment and withdrawal of orders are met, the party concerned shall submit the "Amendment/Cancellation Form of Import and Export Goods Declaration Form" and the following materials to the customs:

(1) If situation 1 is met, documentation proving customs clearance or change of means of transportation shall be submitted;

(2) If situation 2 is met, certification materials issued by relevant departments should be submitted;

(3) If situation 3 is met, relevant materials endorsed by customs opinions should be submitted;

(4) If situation 4 is met, invoices, contracts, bills of lading, packing lists and other documents that fully reflect the actual status of trade should be submitted, and payment vouchers related to the sale of goods and other commercial documents proving that the declared price is true and accurate should be provided truthfully. Certificates and written information;

(5) If situation 5 is met and the party directly returns all or part of the goods overseas, it should submit the "Direct Return of Imported Goods Form";

(6) If situation 6 is met, explanatory materials issued by the computer and network system operation management party shall be submitted;

(7) Other supporting materials.

The materials submitted by the parties to the customs must comply with regulations, be complete and valid.

If the declaration content needs to be modified or canceled due to operational or writing errors by the customs declaration personnel, the party concerned shall submit the "Import and Export Goods Declaration Form Modification/Cancellation Form" and the following materials to the customs:

(1) Relevant documents such as contracts, invoices, packing lists, bills of lading or cargo manifests that can reflect the actual situation of imported and exported goods;

(2) Detailed description and relevant supporting materials.

If the customs does not find that the declaration personnel has evaded customs supervision, it may modify or cancel the customs declaration form.

For imported and exported goods that have been issued with a certification copy of the customs declaration form, the parties concerned shall submit the certification copy of the customs declaration form to the customs when handling the procedures for modification or cancellation of the customs declaration form.

If it is necessary to change or reissue an import and export license due to the modification or cancellation of the customs declaration form for import and export goods, the party concerned shall obtain the corresponding import and export license. The customs will automatically compare and verify the electronic data of the corresponding import and export license documents.

05No modification or withdrawal is allowed

Customs has decidedControl, inspect, and import and export goods suspected of smuggling or violating customs supervision regulations,The customs declaration form and its electronic data may not be modified or canceled before the relevant procedures are completed.

06legal liability

Any violation of these Measures that constitutes smuggling, violation of customs supervision regulations or other violations of the Customs Law shall be dealt with by the customs in accordance with the relevant provisions of the Customs Law and the Regulations of the People's Republic of China on the Implementation of Customs Administrative Punishments; any violation shall constitute a crime. , pursue criminal responsibility in accordance with the law.

Notice!

If you want to successfully handle the amendment and withdrawal of customs declaration forms at the customs, you must confirm that the application for amendment and withdrawal complies with customs management regulations, andSubmit compliant, complete and valid materials to customsoh.

If the customs does not find that the declaration personnel has evaded customs supervision, it may modify or cancel the customs declaration form. Customs will also explain the reasons to the parties concerned if the application is not modified or revoked.