第十五条 海关审核电子数据报关单时，需要进出口货物的收发货人、受委托的报关企业解释、说明情况或补充材料的，收发货人、受委托的报关企业应当在接到海关通知后及时进行说明或提供完备材料。

第十六条 海关审结电子数据报关单后，进出口货物的收发货人、受委托的报关企业应当自接到海关“现场交单”或“放行交单”通知之日起10日内，持打印出的纸质报关单，备齐规定的随附单证并签名盖章，到货物所在地海关递交书面单证并办理相关海关手续。

Article 15 Where it is necessary for the consignors or consignees of export and import goods or the agent declaration enterprises to make explanations or provide supplementary materials while Customs is verifying the electronic declaration form, the relevant party shall make the explanations and provide the supplementary materials immediately upon receipt of the Customs' notice. 

Article 16 After Customs has concluded the verification of the electronic declaration forms, the consignors and consignees of export and import goods and the agent declaration enterprises shall, within 10 days as of the date of their receipt of the Customs' notification of “presenting paper declaration form and the required attached documents on site” or “presenting paper declaration form and the required attached documents for release”, present the printed paper declaration form and the required attached documents, with their signatures and stamps affixed, to Customs at the place where the goods are located and go through the relevant Customs procedures. 

确因节假日或转关运输等其他特殊原因需要逾期向海关递交书面单证并办理相关海关手续的，进出口货物的收发货人、受委托的报关企业应当事先向海关提出书面申请说明原因，经海关核准后在核准的期限内办理。其中，进出口货物收发货人自行报关的，由收发货人在申请书上签章；委托报关企业报关的，由报关企业和进出口货物收发货人双方共同在申请书上签章。

未在规定期限或核准的期限内递交纸质报关单的，海关删除电子数据报关单，进出口货物的收发货人、受委托的报关企业应当重新申报。由此产生的滞报金按照《中华人民共和国海关征收进口货物滞报金办法》的规定办理。

现场交单审核时，进出口货物的收发货人、受委托的报关企业应向海关递交与电子数据报关单内容一致的纸质报关单及随附单证。特殊情况下，个别内容不符的，经海关审核确认无违法情形的，由进出口货物收发货人、受委托的报关企业重新提供与报关单电子数据相符的随附单证或提交有关说明的申请，电子数据报关单可不予删除。其中，实际交验的进出口许可证件与申报内容不一致的，经海关认定无违反国家进出口贸易管制政策和海关有关规定的，可以重新向海关提交。

Where it needs to postpone presenting the paper documents and going through the relevant Customs procedures due to such reasons as holidays and special occasions such as those involving cross-customs operations, etc, the consignors and consignees of export and import goods and the agent declaration enterprises shall apply in writing to Customs in advance for an extended period and state the reasons, and with the approval of the Customs, may present the documents and go through the procedures within the extended period verified by the Customs. Where the consignors and consignees of export and import goods declare to Customs by themselves, they shall affix their signatures to the application letter. Where the consignors and consignees of export and import goods have entrusted agent declaration enterprises to declare, both the consignors and consignees and the agent declaration enterprises shall affix their signatures to the application letter. 

Where paper declaration form fails to be presented within the specified or extended period, the Customs shall delete the electronic declaration form and the consignors and consignees of export and import goods and the agent declaration enterprises shall declare again, the delayed declaration fees arising from which 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. 

Where the documents are presented on site for verification, the consignors and consignees of export and import goods and the agent declaration enterprises shall present to Customs the paper declaration form and the attached documents consistent with the electronic declaration form. Where there is inconsistency, the electronic declaration form shall be deleted, unless in case of special circumstances where there is only tiny inconsistency. For such tiny inconsistency, if there isn’t any violation against the law after verification by Customs, the consignors and consignees of export and import goods and the agent declaration enterprises may renew the attached documents to make them consistent with the electronic declaration form or apply to Customs for explanation. Where the license certificate of import and export goods presented is inconsistent with the content of the declaration, the license certificate may be presented again after modification, provided that there isn’t any violation against any import and export trade control policy or any of the Customs regulations and rules after verification by Customs.