第八十三条 通过电子数据交换方式申报纳税和缴纳税款的管理办法，另行制定。

第八十四条 本办法由海关总署负责解释。

第八十五条 本办法自 2005 年 3 月 1 日起 施行。 1986 年 9 月 30 日 由中华人民共和国海

关总署发布的《海关征税管理办法》同时废止。

Article 83 The rules for the administration of declaration and payment of duties 

and/or taxes through electronic data interchange (EDI) are to be formulated 

separately. 

Article 84 The right of interpretation of these Rules shall remain with the General 

Administration of Customs. 

Article 85 These Rules shall be effective as of March 1, 2005. The Rules of Customs 

for the Administration of the Levying of Duties and Taxes promulgated by the 

General Administration of Customs of the People's Republic of China on September 

30, 1986 shall be repealed simultaneously.