第七条 进出口货物的收发货人、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。

第八条 进口货物的收货人、受委托的报关企业应当自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。

Article 7 The consignors and consignees of export and import goods and the agent declaration enterprises shall declare to Customs faithfully and according to law, and take corresponding legal liabilities for the authenticity, accuracy, integrity and standardization of the declaration. 

Article 8 The consignees of import goods and the agent declaration enterprises shall declare to Customs within 14 days as of the day when declaration is made for the arrival of the means of transport. 

The consignees of import goods involving cross-customs operations and the agent declaration enterprises shall go through the Customs procedures for cross-customs operations at the Customs of entry place within 14 days as of the day when declaration is made to the Customs of entry place for the arrival of the means of transport. The goods shall be declared to the Customs of destination place within 14 days as of the day of arrival at the destination place. 

出口货物发货人、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。

超过规定时限未向海关申报的，海关按照《中华人民共和国海关征收进口货物滞报金办法》征收滞报金。

第九条 本规定中的申报日期是指申报数据被海关接受的日期。不论以电子数据报关单方式申报或以纸质报关单方式申报，海关以接受申报数据的日期为接受申报的日期。

以电子数据报关单方式申报的，申报日期为海关计算机系统接受申报数据时记录的日期，该日期将反馈给原数据发送单位，或公布于海关业务现场，或通过公共信息系统发布。

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对报关单进行登记处理的日期。

The consignors of export goods and the agent declaration enterprises shall declare to Customs after the goods arrive at the Customs control area but 24 hours before loading. 

Customs may, in accordance with the Measures of the General Administration of Customs of the People's Republic of China for Charging Delayed Declaration Fees for Import Goods, charge a delayed declaration fee against the party that fails to declare to Customs within the specified period. 

Article 9 The date of declaration in these Provisions refers to the day when the declared data are accepted by Customs. No matter in what form the declaration is lodged, either electronically or in paper form, Customs shall deem the date when the declared data are accepted by Customs as the date of the acceptance of declaration. 

In the case of electronic declaration, the date of declaration shall be the day when the declared data are accepted by the computer system of Customs with the acceptance date recorded automatically, which is then notified to the enterprise that presents the data, or published at the operational site of the Customs or through public information system. 

In the case of paper declaration, the date of declaration shall be the day when Customs accepts the paper declaration form and makes a record of the declaration.