第十条 电子数据报关单经过海关计算机检查被退回的，视为海关不接受申报，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的日期。

海关已接受申报的报关单电子数据，经人工审核后，需要对部分内容修改的，进出口货物收发货人、受委托的报关企业应当按照海关规定进行修改并重新发送，申报日期仍为海关原接受申报的日期。

第十一条 进出口货物的收发货人以自己的名义，向海关申报的，报关单应当由进出口货物收发货人签名盖章，并随附有关单证。

报关企业接受进出口货物的收发货人委托，以自己的名义或以委托人的名义向海关申报的，应当向海关提交由委托人签署的授权委托书，并按照委托书的授权范围办理有关海关手续。

Article 10 The declaration is taken to be refused by Customs where the electronic declaration form is returned by the computer system of Customs after examination. The consignors and consignees of export and import goods and the agent declaration enterprises shall modify the form and declare again as is required, with the date of declaration being the day when the Customs accepts the re-declaration. 

After manual examination and verification, where part of the declaration form that has been accepted by Customs requires modification, the consignors and consignees of export and import goods and the agent declaration enterprises shall modify the form and send it again as is required, with the date of declaration remaining unchanged. 

Article 11 Where the consignors and consignees of export and import goods declare to Customs in their own name, they shall affix their signatures and stamps on the declaration form and attach the relevant documents to it. 

Where the declaration enterprises are entrusted by the consignors and consignees of export and import goods to declare to Customs in their own name or in the clients' name, they shall present to Customs a power of attorney signed by the client and go through the procedures within the limit of authorization. 

第十二条 报关企业接受进出口货物收发货人委托办理报关手续的，应当与进出口货物收发货人签订有明确委托事项的委托协议，进出口货物收发货人应当向报关企业提供委托报关事项的真实情况。

报关企业接受进出口收发货人的委托，办理报关手续时，应当对委托人所提供情况的真实性、完整性进行合理审查，审查内容包括：

（一）证明进出口货物的实际情况的资料，包括进出口货物的品名、规格、用途、产地、贸易方式等；

（二）有关进出口货物的合同、发票、运输单据、装箱单等商业单据；

（三）进出口所需的许可证件及随附单证；

（四）海关要求的加工贸易手册（纸质或电子数据的）及其他进出口单证。

报关企业未对进出口货物的收发货人提供情况的真实性、完整性履行合理审查义务或违反海关规定申报的，应当承担相应的法律责任。

Article 12 Where a declaration enterprise is entrusted by a consignor or consignee of export and import goods to declare to Customs, it shall sign a power of attorney with the consignee or consignor explicitly specifying the commitment, and the consignee or consignor shall give notice to the declaration enterprise of the true conditions concerning the declaration commitment. 

In handling the procedures of Customs declaration upon the entrustment of the consignors or consignees of export and import goods, the declaration enterprises shall verify the authenticity and integrity of the conditions notified by the clients, including: 

1） the materials to prove the actual situation of the import and export goods, including the commodity descriptions, specifications, usage, origin, trade mode, etc; 

2） such business documents as contract, invoice, documents of transportation, packing list, etc; 

3） the license certificate necessary in import and export and the attached documents; 

4） the manual for processing trade (either in electronic or paper form) and other documents in import and export as are required by Customs. 

The declaration enterprises which fail to reasonably perform their obligation of inspecting and verifying the authenticity and integrity of the conditions of the goods provided by the consignors or consignees of export and import goods or make Customs declarations in violation of any of the provisions of Customs shall be subject to corresponding legal liabilities.