| | 中华人民共和国海关进出口货物申报管理规定 |
| | （2025年3月27日海关总署令第277号公布 自2025年5月1日起施行） |
| Provisions of the Customs of the People's Republic of China on the Administration of Declaration of Imported and Exported Goods | | 第一章 总则 |
| (Issued by Order No. 277 of the General Administration of Customs on March 27, 2025, coming into force on May 1, 2025) | | |
| Chapter I General Provisions | | 第一条 为规范进出口货物的申报行为，根据《中华人民共和国海关法》、《中华人民共和国关税法》、《中华人民共和国国境卫生检疫法》、《中华人民共和国进出境动植物检疫法》、《中华人民共和国食品安全法》、《中华人民共和国进出口商品检验法》等有关法律、行政法规，制定本规定。 |
| Article 1 These Provisions are developed in accordance with the Customs Law of the People's Republic of China, the Tariff Law of the People's Republic of China, the Frontier Health and Quarantine Law of the People's Republic of China, the Law of the People's Republic of China on the Entry and Exit Animal and Plant Quarantine, the Food Safety Law of the People's Republic of China, the Law of the People's Republic of China on Import and Export Commodity Inspection, and other relevant laws and administrative regulations for the purposes of regulating the declaration of imported or exported goods. | | 第二条 本规定中的“申报”是指进口货物的收货人、出口货物的发货人（以下简称进出口货物收发货人）以及受委托的报关企业，依法在规定的期限内，提交报关单以及相关随附的单证，报告实际进出口货物的情况，并被海关接受的行为。 |
| Article 2 For the purposes of these Provisions, “declaration” means any act in which the consignee of imported goods or the consignor of exported goods (“consignee or consignor of imported or exported goods”) and the authorized customs declaration enterprise submit the customs declaration form and related accompanying documents to report the actual situation of imported or exported goods within the prescribed time limit in accordance with the law, which is accepted by the Customs. | | 第三条 除另有规定外，进出口货物收发货人或者受委托的报关企业向海关办理进出口货物的申报手续，适用本规定。 |
| Article 3 These Provisions shall apply to the formalities of declaration for imported or exported goods undergone by the consignee or consignor of imported or exported goods or the authorized customs declaration enterprise, except it is otherwise prescribed by other regulations. | | 第四条 进出口货物收发货人，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收发货人、受委托的报关企业应当预先在海关依法办理备案。 |
| Article 4 The consignee or consignor of imported or exported goods may declare to the Customs by itself or authorize the customs declaration enterprise to declare to the Customs on behalf thereof. | | 第五条 申报采用电子数据报关单方式，特殊情况下经海关同意，可以采用纸质报关单方式。电子数据报关单和纸质报关单具有同等法律效力。 |
| The consignee or consignor of imported or exported goods and the authorized customs declaration enterprise that plans to undergo declaration formalities at the Customs shall legally undergo recordation formalities at the Customs in advance. | | 电子数据报关单申报是指进出口货物收发货人、受委托的报关企业按照海关规定，通过海关信息化管理系统向海关提交报关单电子数据并且备齐随附的单证的申报方式。 |
| | 纸质报关单申报是指进出口货物收发货人、受委托的报关企业按照海关规定，填制纸质报关单，备齐随附的单证，向海关当面递交的申报方式。 |
| Article 5 Declaration shall be made in the form of electronic customs declaration form. Under special circumstances and with the approval of the Customs, a paper customs declaration form may be used. Electronic customs declaration form and paper customs declaration form shall have the same legal effect. | | 第六条 进出口货物收发货人、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。 |
| Declaration by electronic customs declaration form means the declaration method in which the consignee or consignor of imported or exported goods and the authorized customs declaration enterprise submit the electronic data of the customs declaration form to the Customs through the information management system of the Customs and prepare complete accompanying documents in accordance with the rules of the Customs. | | |
| Declaration by paper customs declaration form means the declaration method in which the consignee or consignor of imported or exported goods and the authorized customs declaration enterprise complete paper declaration forms, prepare complete accompanying documents, and submit them in person to the Customs in accordance with the rules of the Customs. | | |
| Article 6 The consignee or consignor of imported or exported goods and the authorized customs declaration enterprise shall truthfully declare to Customs in accordance with the law and assume corresponding legal liability for the veracity, accuracy, integrity, and compliance of the declared contents. | | 第二章 申报要求 |
| Chapter II Declaration Requirements | | 第七条 进口货物的收货人、受委托的报关企业应当自交通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交通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。 |
| | 出口货物的发货人、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。 |
| | 超过本条第一款、第二款规定期限向海关申报的，海关依法征收滞报金。 |
| | 以电子数据报关单方式申报的，申报日期为海关信息化管理系统接受申报数据的日期。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且对报关单进行登记处理的日期。 |
| | 电子数据报关单被海关信息化管理系统退回的，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数据的日期。 |
| Article 7 The consignee of imported goods and the authorized customs declaration enterprise shall declare to the Customs within 14 days from the date when declaration is made for the entry of the means of transport. | | 第八条 进出口货物收发货人、受委托的报关企业向海关申报时，应当依法交验下列相关随附的单证，按照规定可以免于提交的除外： |
| The consignee of imported transit goods and the authorized customs declaration enterprise shall undergo transit formalities at the Customs at the place of entry within 14 days from the date of declaration for the entry of the means of transport. The relevant goods shall be declared to the Customs at the place of destination within 14 days from the date of arrival at the place of destination. | | （一）合同； |
| The consignor of exported goods and the authorized customs declaration enterprise shall declare to the Customs after the goods arrive at the area under customs supervision and at least 24 hours before the loading of goods. | | （二）发票； |
| If declaration is made beyond the time limit specified in paragraphs 1 and 2 of this article, the Customs shall collect a late declaration fine in accordance with the law. | | （三）装箱清单； |
| If declaration is made in the form of an electronic customs declaration form, the date of declaration shall be the date of acceptance of declaration data by the information management system of the Customs. If declaration is made in the form of a paper customs declaration form, the date of declaration shall be the date when the Customs accepts the paper declaration form and registers the customs declaration form for processing. | | （四）载货清单（舱单）； |
| If the electronic declaration form is returned by the information management system of the Customs, the consignee or consignor of imported or exported goods and the authorized customs declaration enterprise shall make amendments and make a new declaration in accordance with the requirements, and the date of declaration shall be the date when the Customs accepts the re-declared data. | | （五）提（运）单； |
| | （六）代理报关授权委托协议； |
| | （七）进出口许可证件； |
| | （八）法律、行政法规和海关总署规定的与进出口货物有关的其他单证。 |
| | 依法需要实施检验检疫的进出口货物，还应当按照规定提交相关单证。 |
| Article 8 The consignee or consignor of imported or exported goods and the authorized customs declaration enterprise shall, when making a declaration to the Customs, submit the following relevant accompanying documents for inspection in accordance with the law, except for those that may be exempted from submission according to the relevant provisions: | | 第九条 符合海关规定的，在进出口货物的品名、规格型号、数量等已确定无误并且取得提（运）单或者载货清单（舱单）数据的情况下，进出口货物收发货人、受委托的报关企业可以在进口货物启运后、抵港前或者出口货物运抵海关监管区前七日内，提前向海关办理申报手续。 |
| (1) contracts; | | 第十条 经海关同意，进口货物的收货人、受委托的报关企业可以采用先概要申报、后完整申报（以下称“两步申报”）模式向海关申报。 |
| | 除另有规定外，进口货物的收货人、受委托的报关企业可以在进口货物启运后概要申报，并应当自交通运输工具申报进境之日起十四日内完整申报。 |
| | “两步申报”应当采用电子数据报关单方式，申报日期为海关信息化管理系统接受概要申报数据的日期。 |
| | 进口货物的收货人、受委托的报关企业超过规定期限向海关完整申报的，海关依法征收滞报金。滞报金以交通运输工具申报进境之日起第十五日为起征日，以向海关完整申报之日为截止日。 |
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