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海关总署令第103号(《中华人民共和国海关进出口货物申报管理规定》)(中英对照)II

发布时间: 2018-07-16 15:04:15   作者:译聚网   来源: 中华人民共和国海关总署   浏览次数:
摘要: 为规范进出口货物的申报行为,依据《中华人民共和国海关法》及国家进出口管理的有关法律、行政法规,制定本规定。



第十七条 企业可以通过计算机网络向海关进行联网实时申报。具体办法由海关总署另行制定。


第三章 特殊申报


第十八条 经海关批准,进出口货物的收发货人、受委托的报关企业可以在取得提(运)单或载货清单(舱单)数据后,向海关提前申报。

在进出口货物的品名、规格、数量等已确定无误的情况下,经批准的企业可以在进口货物启运后、抵港前或出口货物运入海关监管场所前3日内,提前向海关办理报关手续,并按照海关的要求交验有关随附单证、进出口货物批准文件及其他需提供的证明文件。

验核提前申报的进出口货物许可证件有效期以海关接受申报之日为准。提前申报的进出口货物税率、汇率的适用,按照《中华人民共和国进出口关税条例》(以下简称《关税条例》)的有关规定办理。

Article 17 Enterprises may conduct online real-time declaration via computer networks, the specific measures for which are to be formulated by the General Administration of Customs separately. 


Chapter III Special Declaration 


Article 18 With the approval of Customs, the consignors and consignees of export and import goods and the agent declaration enterprises may declare to Customs in advance after acquiring the bill of lading, the waybill or the manifest. 


Where the descriptions, specifications and amounts of import and export goods have been confirmed to be accurate, with the approval of Customs, enterprises may declare to Customs in advance within 3 days prior to the arrival of en-route import goods at the port of entry or the arrival of export goods in the Customs control areas, presenting the relevant attached documents, the approval documents of import and export goods and other necessary documents, according to the requirements of Customs. 


The validity period of the license certificate of import and export goods declared in advance shall be counted according to the date of Customs' acceptance of the declaration. The application of duty rates and exchange rates of the import and export goods declared in advance shall be conducted according to the Regulations of the People's Republic of China on Import and Export Duties (hereinafter referred to as the Regulations on Duties). 


第十九条 特殊情况下,经海关批准,进出口货物的收发货人、受委托的报关企业可以自装载货物的运输工具申报进境之日起1个月内向指定海关办理集中申报手续。

集中申报企业应当向海关提供有效担保,并在每次货物进、出口时,按照要求向海关报告货物的进出口日期、运输工具名称、提(运)单号、税号、品名、规格型号、价格、原产地、数量、重量、收(发)货单位等海关监管所必需的信息,海关可准许先予查验和提取货物。集中申报企业提取货物后,应当自装载货物的运输工具申报进境之日起1个月内向海关办理集中申报及征税、放行等海关手续。超过规定期限未向海关申报的,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。

集中申报采用向海关进行电子数据报关单申报的方式。

集中申报的进出口货物税率、汇率的适用,按照《关税条例》的有关规定办理。

Article 19 Under special circumstances and upon the approval of Customs, the consignors and consignees of export and import goods and the agent declaration enterprises may go through the procedures of consolidated declaration at designated Customs within 1 month as of the day when declaration for entry of the means of transport loaded with goods is made. 


The enterprise applying the procedures of consolidated declaration shall provide the Customs with effective security, and report to the Customs, whenever there is import and export of goods, such information necessary for Customs control as the date of import and export, the name of the means of transport, the number of bills of lading (waybills), the tariff codes, the descriptions of goods, the specifications and sizes, the prices, the places of origin, the amounts, the weight and the consignees or consignors, etc., where the Customs may permit advance inspection and release of goods. After the enterprise applying the procedures of consolidated declaration has claimed the goods, it shall proceed with the Customs procedures of consolidated declaration, duty and tax payment and release within 1 month as of the day when the declaration for the entry of the means of transport loaded with goods is made. In the case of failure to declare within the specified period, delayed declaration fees shall be charged according to the Measures of the General Administration of Customs of the People's Republic of China for Charging Delayed Declaration Fees for Import Goods. 


Electronic declaration shall be adopted in consolidated declaration. 


The application of duty rates and exchange rates of the import and export goods applying the procedures of consolidated declaration shall be conducted according to the Regulations on Duties. 



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