第六条 纳税义务人应当按照法律、行政法规和海关规章关于商品归类、审定完税价格和原产地管理的有关规定，如实申报进出口货物的商品名称、税则号列（商品编号）、规格型号、价格、运保费及其他相关费用、原产地、数量等。

第七条 为审核确定进出口货物的商品归类、完税价格、原产地等，海关可以要求纳税义务人按照有关规定进行补充申报。纳税义务人认为必要时，也可以主动要求进行补充申报。

Article 6 A duty and/or tax payer shall, in accordance with the provisions of relevant laws, administrative regulations and Customs rules on commodity classification, assessment of dutiable value, and administration of origin, file a bona fide declaration of the description, tariff code (commodity code), specification, model, value, freight and insurance cost, other relevant costs, origin, quantity, etc. of the imported or exported goods. 

Article 7 To examine and determine the classification, dutiable value, origin, etc. of the imported or exported goods, Customs may ask a duty and/or tax payer to file an additional declaration in accordance with the relevant provisions. Where a duty and/or tax payer considers it necessary, it may offer to file an additional declaration on its own initiative. 

第八条 海关应当按照法律、行政法规和海关规章的规定，对纳税义务人申报的进出口货物商品名称、规格型号、税则号列、原产地、价格、成交条件、数量等进行审核。

海关可以根据口岸通关和货物进出口的具体情况，在货物通关环节仅对申报内容作程序性审核，在货物放行后再进行申报价格、商品归类、原产地等是否真实、正确的实质性核查。

第九条 海关为审核确定进出口货物的商品归类、完税价格及原产地等，可以对进出口货物进行查验，组织化验、检验或者对相关企业进行核查。

经审核，海关发现纳税义务人申报的进出口货物税则号列有误的，应当按照商品归类的有关规则和规定予以重新确定。

Article 8 Customs shall, in accordance with the relevant laws, administrative regulations and Customs rules, examine the commodity description, specification, model, tariff code, origin, value, transaction terms, quantity, etc. of the imported or exported goods as declared by a duty and/or tax payer. 

Customs may, based on the specific circumstances of clearance and those of the imported or exported goods, conduct only a procedural examination of the declared information at the release link, and then make a substantive check of the authenticity and accuracy of the declared value, classification, origin, etc. of the goods after the goods are released. 

Article 9 In order to assess and determine the classification, dutiable value, origin, etc. of the imported or exported goods, Customs may examine the goods, organize laboratory testing and inspection of the goods, or conduct investigations on relevant enterprises. 

Where, upon examination, Customs finds that the tariff code of the imported or exported goods as declared by a duty and/or tax payer is incorrect, it shall re-determine the tariff code in accordance with the relevant rules and provisions on commodity classification. 

Where, upon examination, Customs finds that the value of the imported or exported goods as declared by a duty and/or tax payer does not correspond with the conditions for transaction value, or it is impossible to determine the transaction value, Customs shall reassess the value in accordance with relevant provisions on determining the dutiable value of imported or exported goods. 

经审核，海关发现纳税义务人申报的进出口货物价格不符合成交价格条件，或者成交价格不能确定的，应当按照审定进出口货物完税价格的有关规定另行估价。

经审核，海关发现纳税义务人申报的进出口货物原产地有误的，应当通过审核纳税义务人提供的原产地证明、对货物进行实际查验或者审核其他相关单证等方法，按照海关原产地管理的有关规定予以确定。

经审核，海关发现纳税义务人提交的减免税申请或者所申报的内容不符合有关减免税规定的，应当按照规定计征税款。

纳税义务人违反海关规定，涉嫌伪报、瞒报的，应当按照规定移交海关调查或者缉私部门处理。

Where, upon examination, Customs finds that the origin of the imported or exported goods as declared by a duty and/or tax payer is incorrect, it shall, in accordance with the relevant provisions of Customs on the administration of origin, assess and determine the origin by checking the Certificate of Origin as provided by the duty and/or tax payer, conducting a physical examination of the goods, or examining other relevant documents, etc.. 

Where, upon examination, Customs finds that the application for duty and/or tax reduction or exemption, or any content contained therein, as filed by a duty and/or tax payer, fails to correspond with relevant provisions on duty and/or tax reduction or exemption, it shall calculate and levy the duties and/or taxes in accordance with applicable provisions. 

In case a duty and/or tax payer has breached Customs provisions and is suspected of falsification or deception in its declaration, the case shall be handed over to the investigation or anti-smuggling unit of Customs for disposal.