第四条 进出口货物的收发货人，可以自行向海关申报，也可以委托报关企业向海关申报。
向海关办理申报手续的进出口货物的收发货人、受委托的报关企业应当预先在海关依法办理登记注册。
第五条 申报采用电子数据报关单申报形式和纸质报关单申报形式。电子数据报关单和纸质报关单均具有法律效力。
电子数据报关单申报形式是指进出口货物的收发货人、 受委托的报关企业通过计算机系统按照《中华人民共和国海关进出口货物报关单填制规范》的要求向海关传送报关单电子数据并备齐随附单证的申报方式。
Article 4 The consignors and consignees of export and import goods may declare to Customs by themselves or entrust agent declaration enterprises to declare to Customs on their behalf.
The consignors and consignees of export and import goods and the agent declaration enterprises shall be registered at Customs in advance for going through Customs declaration procedures.
Article 5 Both electronic declaration form and paper declaration form shall be used in the declaration procedures, and both are of identical legal effect.
Electronic declaration refers to the way in which the consignors and consignees of export and import goods and the agent declaration enterprises transmit to Customs via computer systems the electronic data of Customs declaration and prepare the relevant attached documents, pursuant to the Provisions of the General Administration of Customs of the People's Republic of China on Filling in the Declaration Form for Import and Export Goods.
Paper declaration refers to the way in which the consignors and consignees of export and import goods and the agent declaration enterprises, in light of the Customs provisions, fill in the paper declaration forms and prepare the attached documents, with which the declaration is made vis-à-vis to Customs.
纸质报关单申报形式是指进出口货物的收发货人、受委托的报关企业，按照海关的规定填制纸质报关单，备齐随附单证，向海关当面递交的申报方式。
进出口货物的收发货人、受委托的报关企业应当以电子数据报关单形式向海关申报，与随附单证一并递交的纸质报关单的内容应当与电子数据报关单一致；特殊情况下经海关同意，允许先采用纸质报关单形式申报，电子数据事后补报，补报的电子数据应当与纸质报关单内容一致。在向未使用海关信息化管理系统作业的海关申报时可以采用纸质报关单申报形式。
第六条 为进出口货物的收发货人、受委托的报关企业办理申报手续的人员，应当是取得报关员资格并在海关注册的报关员。未取得报关员资格且未在海关注册的人员不得办理进出口货物申报手续。
报关员应当按照国家和海关的法律法规规定和要求开展报关活动。除法律、行政法规和规章另有规定外，报关员及其所属企业应对报关员的申报行为承担相应的法律责任。
第二章 申报要求
The consignors and consignees of export and import goods and the agent declaration enterprises shall declare to Customs by lodging the electronic declaration form first, and the paper declaration form presented later together with the attached documents shall be consistent with the electronic declaration form. Under special circumstances, it is permitted to present paper declaration forms in advance, upon the approval of the Customs involved, with the electronic data to be declared afterwards conforming to the paper declaration forms. Declarations may be presented in paper form only, when the declarations are made to a Customs that has not adopted the information management system.
Article 6 The personnel handling the declaration procedures for the consignors and consignees of export and import goods and the agent declaration enterprises shall be qualified Customs brokers registered at Customs. No one who has not obtained the qualifications as a Customs broker or who has not been registered at Customs is allowed to handle the procedure of declaration of import and export goods.
The Customs brokers shall engage in declaration activities in accordance with the relevant laws, Customs regulations and rules. The Customs brokers and the enterprise they are affiliated with shall take corresponding legal liabilities for the declaration of the Customs brokers unless otherwise provided for in any law, administrative regulation or rule.
Chapter II Requirements of Customs Declaration
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