第二十七条 进、出口货物报关单应当随附的单证包括：

（一）合同；

（二）发票；

（三）装箱清单；

（四）载货清单（舱单）；

（五）提（运）单；

（六）代理报关授权委托协议；

（七）进出口许可证件；

（八）海关要求的加工贸易手册（纸质或电子数据的）及其他进出口有关单证。

海关应当留存进出口许可证件的正本，其余单证可以留存副本或复印件。

第二十八条 货物实际进出口前，海关已对该货物做出预归类决定的，进出口货物的收发货人、受委托的报关企业在货物实际进出口申报时应当向海关提交《预归类决定书》。

Article 27 The documents attached to the declaration form for import and export goods include: 

1） contract; 

2） invoice; 

3） packing list; 

4） manifest; 

5） bill of lading (waybill); 

6） power of attorney for Customs declaration; 

7） license certificate for import and export; 

8） manual for processing trade required by Customs (in the form of paper or electronic data) and other documents relating to import and export. 

Customs shall retain the original version of the license certificate for import and export, and may retain the copies or duplicates of the rest of the documents. 

Article 28 Where Customs has had an advance classification decision on the goods before their actual import and export, the consignors and consignees of export and import goods and the agent declaration enterprises shall present the Decision of Pre-Classification to Customs when declaring the import and export of goods. 

第五章 报关单证明联、核销联的签发和补签

第二十九条 根据国家外汇、税务、海关对加工贸易等管理的要求，进出口货物的收发货人、受委托的报关企业办结海关手续后，可以向海关申请签发下列报关单证明联：

（一）用于办理出口退税的出口货物报关单证明联；

（二）用于办理付汇的进口货物报关单证明联；

（三）用于办理收汇的出口货物报关单证明联；

（四）用于办理加工贸易核销的海关核销联。

海关签发报关单证明联应当在打印出的报关单证明联的右下角规定处加盖已在有关部门备案的“验讫章”。

进出口货物的收发货人、受委托的报关企业在申领报关单证明联、海关核销联时，应当提供海关要求的有效证明。

Chapter V Issuance and Makeup Issuance of the Certification Page and the Verification and Writing-Off Page of the Declaration Form 

Article 29 According to the requirements of the administration of foreign exchange, taxation and processing trade, the consignors and consignees of export and import goods and the agent declaration enterprises may apply to Customs for the issuance of the following certification pages of the declaration form, provided that they have concluded the Customs procedures: 

1） The certification page of the declaration form of export goods for export drawbacks; 

2） The certification page of the declaration form of import goods for payment; 

3） The certification page of the declaration form of export goods for collection of payment; 

4） The verification and writing-off page of the Customs for verification and cancellation in processing trade. 

While issuing the certification page of declaration form, Customs shall stamp on the lower right corner of the printed certificate page with the inscription of “verification completed”, which has been recorded in the relevant departments. 

The consignors and consignees of export and import goods and the agent declaration enterprises shall provide valid certificates required by Customs while applying for the issuance of the certification page and the verification and writing-off page of the declaration form.