第十条　海关审核集中申报清单电子数据时，对保税货物核扣加工贸易手册（账册）或电子账册数据；对一般贸易货物核对集中申报备案数据。 

　　经审核，海关发现集中申报清单电子数据与集中申报备案数据不一致的，应当予以退单。收发货人应当以报关单方式向海关申报。 

Article 10  In examining the electronic data contained in a Form for Consolidated Declaration, in the case of bonded goods, Customs shall check and write off the relevant data contained in the Processing Trade Handbooks (or Account Books) or in the electronic account books. In the case of goods under the category of general trade, Customs shall check the data recorded for consolidated declaration. 

Where, upon examination, it is found that the electronic data contained in a Form for Consolidated Declaration is inconsistent with those recorded for consolidated declaration, Customs shall reject the form. In such a case, the consignee or consignor shall declare to Customs using a Customs declaration form instead. 

　　第十一条　收发货人应当自海关审结集中申报清单电子数据之日起3日内，持《集中申报清单》及随附单证到货物所在地海关办理交单验放手续。属于许可证件管理的，收发货人还应当提交相应的许可证件，海关应当在相关证件上批注并留存复印件。 

　　收发货人未在本条第一款规定期限办理相关海关手续的，海关删除集中申报清单电子数据，收发货人应当重新向海关申报。重新申报日期超过运输工具申报进境之日起14日的，应当以报关单申报。 

Article 11  The consignee or consignor shall, within three (3) days upon Customs’ completion of examination of the electronic data of the Form for Consolidated Declaration, go to the Customs at the place of location of the goods for the procedures of documents presentation and goods release upon the strength of the Form for Consolidated Declaration and the relevant documents attached to the form. Where the goods are subject to license management, the consignee or consignor shall also present the license documents accordingly. Customs shall then note its remarks on the relevant documents and keep a photocopy thereof. 

Where the consignee or consignor fails to, within the time limit as prescribed in paragraph 1 of this Article, go through the relevant Customs formalities, Customs shall delete the electronic data of the Form for Consolidated Declaration, and the consignee or consignor shall redeclare to Customs. Where the redeclartion is made 14 days after the means of transport is declared for entry, the consignee or consignor shall make the redeclaration using a Customs declaration form. 

　　第十二条　收发货人在清单申报后申请修改或者撤销《集中申报清单》的，比照《中华人民共和国海关报关单修改和撤销管理办法》的相关规定办理。 

　　第十三条　收发货人应当对一个月内以《集中申报清单》申报的数据进行归并，填制进出口货物报关单，一般贸易货物在次月10日之前、保税货物在次月底之前到海关办理集中申报手续。 

　　一般贸易货物集中申报手续不得跨年度办理。 

Article 12  Where a consignee or consignor applies for alteration or revocation of a Form for Consolidated Declaration after declaration is made using the form, the procedures shall be handled in reference to the relevant provisions of the Rules of the General Administration of Customs of the People’s Republic of China on the Alteration and Revocation of Declaration Forms. 

Article 13  Each month the consignee or consignor shall consolidate the data declared during the month using Forms for Consolidated Declaration, fill out a Customs declaration form for the import or export goods, and go through the formalities of consolidated declaration with Customs prior to the 10th day of the next month in the case of goods under the category of general trade, or before the end of the next month in the case of bonded goods. 

With respect to goods under the category of general trade, the handling of formalities for consolidated declaration shall not be carried over to the next year.