第十四条　《集中申报清单》归并为同一份报关单的，各清单中的进出境口岸、经营单位、境内收发货人、贸易方式（监管方式）、起运国（地区）、装货港、运抵国（地区）、运输方式栏目以及适用的税率、汇率必须一致。 

　　各清单中本条前款规定项目不一致的，收发货人应当分别归并为不同的报关单进行申报。对确实不能归并的，应当填写单独的报关单进行申报。 

　　各清单归并为同一份报关单时，各清单中载明的商品项在商品编号、商品名称、规格型号、单位、原产国（地区）、单价和币制均一致的情况下可以进行数量和总价的合并。 

Article 14  Where Forms for Consolidated Declaration are consolidated into a single declaration form, items contained in the forms, such as port of entry/exit, entity engaging in import/export trade, domestic consignee/consignor, category of trade (category of Customs control), country/region of departure, port of loading, country/region of destination, mode of transportation, as well as the applicable tariff rate, tax rate and exchange rate, shall be consistent. 

Where any items contained in the forms, as mentioned in the preceding paragraph of this Article, are inconsistent, the consignee or consignor shall consolidate the forms into different declaration forms to make the declaration. Where some items are unconsolidatable, separate declaration forms shall be filled out accordingly to make the declaration. 

Where the forms are consolidated into a single declaration form, if such items contained in the forms as the commodity code, commodity name, specification, model, unit, country/region of origin, unit price and currency are all consistent, the relevant quantity and total value may be added up. 

　　第十五条　收发货人对《集中申报清单》申报的货物以报关单方式办理海关手续时，应当按照海关规定对涉税的货物办理税款缴纳手续。涉及许可证件管理的，应当提交海关批注过的相应许可证件。 

　　第十六条　对适用集中申报通关方式的货物，海关按照接受清单申报之日实施的税率、汇率计征税费。 

Article 15  In using a Customs declaration form to go through the Customs formalities for goods declared in Forms for Consolidated Declaration, if duties and/or taxes are leviable on the goods, the consignee or consignor shall also, in accordance with Customs provisions, go through the duty and/or tax payment formalities for the goods. Where the goods are subject to license management, the license documents noted by Customs shall also be submitted accordingly. 

Article 16  For goods that are applicable for the clearance model of consolidated declaration, Customs shall, in calculating the relevant duties, taxes and charges, apply the tariff rate, tax rate and exchange rate valid for the day on which it accepts the declaration of the Forms for Consolidated Declaration.