第二十条 经电缆、管道、输送带或者其他特殊运输方式输送进出口的货物，经海关同意，可以定期向指定海关申报。

第二十一条 需要向海关申报知识产权状况的进出口货物，收发货人、受委托的报关企业应当按照海关要求向海关如实申报有关知识产权状况，并提供能够证明申报内容真实的证明文件和相关单证。海关按规定实施保护措施。

Article 20 With the approval of Customs, the import and export goods transported through cables, pipelines, conveyer belts or in other special ways may be declared periodically to designated Customs. 

Article 21 Where the information on intellectual property rights of import and export goods is required to be declared to Customs, the consignors and consignees of export and import goods and the agent declaration enterprises shall faithfully present to Customs the information on intellectual property rights of import and export goods, and, as required by Customs, provide certificates and other relevant documents adequate to prove the accuracy of the content of declaration. Customs shall take measures of protection according to the relevant legal provisions. 

第二十二条 海关对进出口货物申报价格、税则归类进行审查时，进出口货物的收发货人、受委托的报关企业应当按海关要求提交相关单证和材料。

第二十三条 需要进行补充申报的，进出口货物的收发货人、受委托的报关企业应当如实填写补充申报单，并向海关递交。

第二十四条 转运、通运、过境货物及快件的申报规定，由海关总署另行制定。

第四章 申报单证

Article 22 When Customs inspects the declared value and tariff classification of import and export goods, the consignors and consignees of export and import goods and the agent declaration enterprises shall present the relevant documents and materials as are required by the Customs. 

Article 23 Where supplementary declaration is required, the consignors and consignees of export and import goods and the agent declaration enterprises shall fill in the supplementary declaration form according to the facts and present it to Customs. 

Article 24 The provisions concerning the declaration of transshipments, through goods, transit goods and express consignments are to be formulated by the General Administration of Customs separately. 

Chapter IV Declaration of Documents 

第二十五条 进出口货物的收发货人、受委托的报关企业到海关现场办理接单审核、征收税费及验放手续时，应当递交与电子数据报关单内容相一致的纸质报关单、国家实行进出口管理的许可证件以及海关要求的随附单证等。

第二十六条 向海关递交纸质报关单可以使用事先印制的规定格式报关单或直接在A4型空白纸张上打印。

进口货物纸质报关单一式五联：海关作业联、海关留存联、企业留存联、海关核销联、证明联（进口付汇用）。

出口货物纸质报关单一式六联：海关作业联、海关留存联、企业留存联、海关核销联、证明联(出口收汇用)、证明联（出口退税用）。

Article 25 When the consignors and consignees of export and import goods and the agent declaration enterprises go to the operational sites of Customs for procedures of on-site documents inspection, payment of duties, taxes and fees, and examination and release of goods, they shall present the paper declaration form consistent with the content of the electronic declaration form, the license certificate(s) for the administration of import and export and the attached documents as are required by the Customs. 

Article 26 The paper declaration form presented to Customs can be either ready-made standard form in specific format or printed directly on an A-4 paper. 

The paper declaration form for import goods shall be submitted in quintuplicate, consisting of a page for Customs operation, a page for Customs to keep record, a page for the enterprise to keep record, a page for Customs verification and writing-off, and a page for certification (for import payment) respectively. 

The paper declaration form for export goods shall be submitted in sextuplicate, consisting of a page for Customs operation, a page for Customs to keep record, a page for the enterprise to keep record, a page for Customs verification and writing-off, a page for certification (for collection of export payment), and another page for certification (for export drawbacks) respectively.