第二十五条 办理进出口货物的海关申报手续，应当采用纸质报关单和电子数据报关单的形式。

第二十六条 海关接受申报后，报关单证及其内容不得修改或者撤销；确有正当理由的，经海关同意，方可修改或者撤销。

Article 25 Declaration for import and export goods shall be made in paper form and by electronic means. 

Article 26 After the acceptance by the Customs, goods declaration and the relevant documents as well as their contents are not allowed to be amended or withdrawn unless the reason is deemed valid and approved by the Customs. 

第二十七条 进口货物的收货人经海关同意，可以在申报前查看货物或者提取货样。需要依法检疫的货物，应当在检疫合格后提取货样。

第二十八条 进出口货物应当接受海关查验。海关查验货物时，进口货物的收货人、出口货物的发货人应当到场，并负责搬移货物，开拆和重封货物的包装。海关认为必要时，可以径行开验、复验或者提取货样。

经收发货人申请，海关总署批准，其进出口货物可以免验。

Article 27 Prior to the declaration, the importer of the import goods, upon the approval of the Customs, may check goods or draw samples. The goods required for quarantine according to law, shall not be drawn samples unless they are qualified for the quarantine standard. 

Article 28 All import and export goods shall be subject to Customs examination. While the examination is being carried out, the importer of the import goods or the exporter of the export goods shall be present and responsible for moving the goods and opening and restoring the package. The Customs shall be entitled to examine or re-examine the goods or take samples from them without the presence of the importer or the exporter whenever it considers this necessary. 

Import and export goods may be exempted from examination if an application has been made by the importer or exporter and approved by the Customs General Administration. 

第二十九条 除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，由海关签印放行。

第三十条 进口货物的收货人自运输工具申报进境之日起超过三个月未向海关申报的，其进口货物由海关提取依法变卖处理，所得价款在扣除运输、装卸、储存等费用和税款后，尚有余款的，自货物依法变卖之日起一年内，经收货人申请，予以发还；其中属于国家对进口有限制性规定，应当提交许可证件而不能提供的，不予发还。逾期无人申请或者不予发还的，上缴国库。

Article 29 Unless specially approved by the Customs, import and export goods shall be released upon Customs endorsement only after the payment of duties and taxes or the provision of security by the importer or exporter. 

Article 30 Where the importer of the import goods fails to declare the import goods to the Customs within three months of the declaration of the arrival of the means of transport, the goods shall be taken over and sold off by the Customs according to law. After the costs of transport, loading and unloading and storage and the duties and taxes are deducted from the money obtained from the sale, the remaining sum, if any, shall be returned to the importer provided that he submits an application to the Customs within one year of the sale of the goods; those restricted for importation by the State subject to the licensing documents which fails to be submitted, shall not be returned. If nobody applies within the time limit, or the money shall not be returned, the money shall be turned over to the State Treasury.