第十条　海关在审核收发货人或者其代理人申报的商品归类事项时，可以依照《海关法》和《关税条例》的规定行使下列权力，收发货人或者其代理人应当予以配合： 

（一）查阅、复制有关单证、资料； 

（二）要求收发货人或者其代理人提供必要的样品及相关商品资料； 

（三）组织对进出口货物实施化验、检验，并且根据海关认定的化验、检验结果进行商品归类。 

Article 10  In examining the items related to commodity classification as declared by a consignee, consignor, or the agent thereof, Customs may exercise the following powers in accordance with the relevant provisions of the Customs Law and the Regulations on Duties, and the consignee, consignor, or the agent thereof shall accord cooperation: 

(a) consult and make copies of relevant documents and materials; 

(b) ask the consignee, consignor, or the agent thereof to provide necessary samples of and information on related commodities; and 

(c) organize testing and inspection of the import or export goods, and determine the commodity classification of the goods according to the testing and inspection results recognized by Customs. 

第十一条　海关可以要求收发货人或者其代理人提供确定商品归类所需的资料，必要时可以要求收发货人或者其代理人补充申报。 

收发货人或者其代理人隐瞒有关情况，或者拖延、拒绝提供有关单证、资料的，海关可以根据其申报的内容依法审核确定进出口货物的商品归类。 

第十二条　海关经审核认为收发货人或者其代理人申报的商品编码不正确的，可以根据《中华人民共和国海关进出口货物征税管理办法》有关规定，按照商品归类的有关规则和规定予以重新确定，并且根据《中华人民共和国海关进出口货物报关单修改和撤销管理办法》等有关规定通知收发货人或者其代理人对报关单进行修改、删除。 

Article 11  Customs may ask the consignee, consignor, or the agent thereof to provide materials that are necessary to determine the commodity classification of the goods, and ask the consignee, consignor, or the agent thereof to make an additional declaration, when necessary. 

Where a consignee, a consignor, or the agent thereof conceals any relevant information, or delays providing or refuses to provide any relevant documents or materials, Customs may, in light of the contents declared by the consignee, consignor, or the agent thereof, examine and determine the commodity classification of import or export goods in accordance with law. 

Article 12  Where, upon examination, Customs believes that the commodity code as declared by a consignee, a consignor, or the agent thereof is incorrect, it may, in accordance with the relevant provisions of the Rules of the General Administration of Customs of the People’s Republic of China on the Levying of Duties and Taxes on Imported and Exported Goods, reclassify the goods in light of the relevant rules and provisions governing commodity classification, and, as prescribed by the Rules of the General Administration of Customs of the People’s Republic of China on the Alteration and Cancellation of Declaration Forms of Import and Export Goods and other relevant provisions, notify the consignee, consignor, or the agent thereof to alter or delete the declaration form. 

第十三条　收发货人或者其代理人申报的商品编码需要修改的，应当按照《中华人民共和国海关进出口货物报关单修改和撤销管理办法》等规定向海关提出申请。 

第十四条　海关对货物的商品归类审核完毕前，收发货人或者其代理人要求放行货物的，应当按照海关事务担保的有关规定提供担保。 

国家对进出境货物有限制性规定，应当提供许可证件而不能提供的，以及法律、行政法规规定不得担保的其他情形，海关不得办理担保放行。 

Article 13  Where the commodity code as declared by a consignee, a consignor, or the agent thereof needs to be altered, the consignee, consignor, or the agent thereof shall file an application with Customs in accordance with the Rules of the General Administration of Customs of the People’s Republic of China on the Alteration and Cancellation of Declaration Forms of Import and Export Goods and other relevant provisions. 

Article 14  Where, before Customs completes the examination of the commodity classification of goods, the consignee, consignor, or the agent thereof requests the release of the goods, it shall provide a security in accordance with the relevant provisions on security for Customs matters. 

Customs shall not handle the procedure of “release on bond”, if a license document is required to be provided due to restrictive provisions of the State on the entry or exit of the goods but such document is unable to be provided, or under any other circumstances provided for in the relevant laws and administrative regulations where the provision of security is forbidden.