第十三条 进口货物的收货人，向海关申报前，因确定货物的品名、规格、型号、归类等原因，可以向海关提出查看货物或者提取货样的书面申请。海关审核同意的，派员到场实际监管。

查看货物或提取货样时，海关开具取样记录和取样清单；提取货样的货物涉及动植物及产品以及其他须依法提供检疫证明的，应当按照国家的有关法律规定，在取得主管部门签发的书面批准证明后提取。提取货样后，到场监管的海关关员与进口货物的收货人在取样记录和取样清单上签字确认。

Article 13 The consignees of import goods may, before making a declaration, apply in writing to Customs for inspecting goods or taking samples for the purpose of ascertaining the commodity descriptions, specifications, sizes and classifications. The Customs shall send personnel for on-site supervision if the application is approved upon verification. 

The Customs shall, when inspecting goods or taking samples, issue a sampling record or a list of samples. Where any of the sampled goods concerns any animal or plant or the product thereof or any other product that requires a quarantine certificate, the goods shall, according to the relevant legal provisions, be sampled after the acquisition of a written certification of approval from the competent authorities. After taking samples, the on-site supervision personnel sent by the Customs and the consignees of import goods shall affix their signatures to the sampling record or list of samples for confirmation. 

第十四条 海关接受进出口货物的申报后，申报内容不得修改，报关单证不得撤销；确有如下正当理由的，收发货人、受委托的报关企业向海关递交书面申请，经海关审核批准后，可以进行修改或撤销：

（一）由于计算机、网络系统等方面的原因导致电子数据申报错误的；

（二）海关在办理出口货物的放行手续后，由于装运、配载等原因造成原申报货物部分或全部退关需要修改或撤销报关单证及其内容的；

（三）报关人员由于操作或书写失误造成申报差错，但未对国家贸易管制政策的实施、税费征收及海关统计指标等造成危害的；

（四）海关审价、归类审核或专业认定后需对原申报数据进行修改的；

（五）根据贸易惯例先行采用暂时价格成交、实际结算时按商检品质认定或国际市场实际价格付款方式需要修改原申报数据的；海关已经决定布控、查验进出口货物的，进出口货物的收发货人、受委托的报关企业不得修改报关单内容或撤销报关单证。

Article 14 After being accepted by Customs, the declaration of import and export goods shall not be modified in any way, and none of the declaration documents shall be revoked. However, under any of the following circumstances, the declaration may be modified or revoked, provided that the consignors and consignees of export and import goods or the agent declaration enterprises present a written application to Customs for modification or revocation and Customs gives its approval: 

1） An error has occurred to the electronic declaration data due to the failure of the computer or network system, etc; 

2） After Customs finishes the release procedure for certain export goods, the declaration of part or all of the goods is cancelled due to the mistakes of loading, transportation or distribution, etc, which requires the modification or revocation of the original declaration forms and documents; 

3） An error in declaration has occurred due to mistakes in operation or writing made by Customs personnel, which have no adverse effect on the implementation of the trade control policies, the collection of duties, taxes and fees, and the compilation of Customs statistics; 

4） The original declaration data require modification after the verification of prices or classification or after other professional authentication; 

5） The original declaration data require modification where a temporary price is specified in advance according to the customary trade practices yet the actual price is affirmed upon the settlement according to the quality of the inspected commodity or the actual price in the international market. However, where Customs has ordered the import and export goods to be put under surveillance or to be inspected, neither the consignors and consignees of export and import goods nor the agent declaration enterprises shall modify the content of the declaration form or revoke the declaration documents.