Administrative Provisions of the Customs of the People's Republic of China on the Declarations of Imported and Exported Goods
Administrative Provisions of the Customs of the People's Republic of China on the Declarations of Imported and Exported Goods
Administrative Provisions of the Customs of the People's Republic of China on the Declarations of Imported and Exported Goods
Order of the General Administration of Customs of the People's Republic of China No.277
March 27, 2025
(Promulgated by Order of the General Administration of Customs No.277 on March 27, 2025 and effective from May 1, 2025)
Chapter I General Provisions
Article 1 The Provisions are formulated in accordance with the Customs Law of the People's Republic of China, the Tariff Law of the People's Republic of China, the Frontier Health and Quarantine Law of the People's Republic of China, the Law of the People's Republic of China on the Import and Export Quarantine of Animals and Plants, the Food Safety Law of the People's Republic of China, the Law of the People's Republic of China on Import and Export Commodity Inspection, and other relevant laws and administrative regulations, in order to regulate the declarations of imported and exported goods.
Article 2 For the purposes of the Provisions, "declaration" refers to the act of consignees of imported goods and consignors of exported goods (hereinafter referred to as "consignors and consignees of imported and exported goods" or "consignor or consignee of imported or exported goods) or the customs declaration enterprises appointed by them (hereinafter referred to as "appointed customs declaration enterprises") submitting their customs declaration forms and the relevant accompanying documents within the specified time limit to declare the actual situation of their imported and exported goods and which declaration is accepted by the Customs in accordance with the law.
Article 3 The Provisions shall apply to the procedures of declarations of imported and exported goods handled by consignors and consignees of imported and exported goods or the appointed customs declaration enterprises unless otherwise provided.
Article 4 Consignors and consignees of imported and exported goods may declare to the Customs by themselves or appoint customs declaration enterprises to make declarations to the Customs on their behalf.
The consignors and consignees of imported and exported goods or the appointed customs declaration enterprises shall be filed with the Customs in advance in accordance with the law to handle the customs declaration procedures.
Article 5 Declarations shall be made by means of the electronic data customs declaration form; in special circumstances and upon the Customs’ approval, paper customs declaration forms may be used. Electronic data customs declaration forms and paper customs declaration forms shall have equal legal effect.
Declaration by means of an electronic data customs declaration form refers to the way in which a consignor or consignee of imported or exported goods or the appointed customs declaration enterprise submits electronic data of the customs declaration form through the information-based management system of the Customs and prepares the accompanying documents, in accordance with customs regulations.
Declaration by means of a paper customs declaration form refers to the way in which a consignor or consignee of imported or exported goods or the appointed customs declaration enterprise completes paper customs declaration forms and prepares the accompanying documents in accordance with customs regulations and submit the same to the Customs on site.
Article 6 Consignors and consignees of imported and exported goods or the appointed customs declaration enterprises shall truthfully make declarations to the Customs in accordance with the law, and undertake the corresponding legal liability for the authenticity, accuracy, completeness and standardization of the content declared by them.
Chapter II Requirements for Declarations
Article 7 A consignee of imported goods or the appointed customs declaration enterprise shall make a declaration to the Customs within 14 days of the date on which the declaration for the entry of transportation vehicle is made.
A consignee of import transit goods or the appointed customs declaration enterprise shall handle the procedures of transit with the Customs of the place of entry within 14 days of the date on which the declaration for the entry of the transportation vehicle is made. The goods shall be declared to the Customs of the place of destination within 14 days of arrival.
A consignor of exported goods or the appointed customs declaration enterprise shall make a declaration to the Customs after the goods arrive at the area under customs supervision and 24 hours before loading.
The Customs may, in accordance with the law, impose fines against the party that fails to make a declaration to the Customs within the time limit specified in Paragraph 1 or Paragraph 2 of this Article 7.
In the case of declaration by means of an electronic data customs declaration form, the date of the declaration shall be the date on which the declaration data are accepted by the information-based management system of the Customs.
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Order of the General Administration of Customs of the People's Republic of China No.277
March 27, 2025
(Promulgated by Order of the General Administration of Customs No.277 on March 27, 2025 and effective from May 1, 2025)
Chapter I General Provisions
Article 1 The Provisions are formulated in accordance with the Customs Law of the People's Republic of China, the Tariff Law of the People's Republic of China, the Frontier Health and Quarantine Law of the People's Republic of China, the Law of the People's Republic of China on the Import and Export Quarantine of Animals and Plants, the Food Safety Law of the People's Republic of China, the Law of the People's Republic of China on Import and Export Commodity Inspection, and other relevant laws and administrative regulations, in order to regulate the declarations of imported and exported goods.
Article 2 For the purposes of the Provisions, "declaration" refers to the act of consignees of imported goods and consignors of exported goods (hereinafter referred to as "consignors and consignees of imported and exported goods" or "consignor or consignee of imported or exported goods) or the customs declaration enterprises appointed by them (hereinafter referred to as "appointed customs declaration enterprises") submitting their customs declaration forms and the relevant accompanying documents within the specified time limit to declare the actual situation of their imported and exported goods and which declaration is accepted by the Customs in accordance with the law.
Article 3 The Provisions shall apply to the procedures of declarations of imported and exported goods handled by consignors and consignees of imported and exported goods or the appointed customs declaration enterprises unless otherwise provided.
Article 4 Consignors and consignees of imported and exported goods may declare to the Customs by themselves or appoint customs declaration enterprises to make declarations to the Customs on their behalf.
The consignors and consignees of imported and exported goods or the appointed customs declaration enterprises shall be filed with the Customs in advance in accordance with the law to handle the customs declaration procedures.
Article 5 Declarations shall be made by means of the electronic data customs declaration form; in special circumstances and upon the Customs’ approval, paper customs declaration forms may be used. Electronic data customs declaration forms and paper customs declaration forms shall have equal legal effect.
Declaration by means of an electronic data customs declaration form refers to the way in which a consignor or consignee of imported or exported goods or the appointed customs declaration enterprise submits electronic data of the customs declaration form through the information-based management system of the Customs and prepares the accompanying documents, in accordance with customs regulations.
Declaration by means of a paper customs declaration form refers to the way in which a consignor or consignee of imported or exported goods or the appointed customs declaration enterprise completes paper customs declaration forms and prepares the accompanying documents in accordance with customs regulations and submit the same to the Customs on site.
Article 6 Consignors and consignees of imported and exported goods or the appointed customs declaration enterprises shall truthfully make declarations to the Customs in accordance with the law, and undertake the corresponding legal liability for the authenticity, accuracy, completeness and standardization of the content declared by them.
Chapter II Requirements for Declarations
Article 7 A consignee of imported goods or the appointed customs declaration enterprise shall make a declaration to the Customs within 14 days of the date on which the declaration for the entry of transportation vehicle is made.
A consignee of import transit goods or the appointed customs declaration enterprise shall handle the procedures of transit with the Customs of the place of entry within 14 days of the date on which the declaration for the entry of the transportation vehicle is made. The goods shall be declared to the Customs of the place of destination within 14 days of arrival.
A consignor of exported goods or the appointed customs declaration enterprise shall make a declaration to the Customs after the goods arrive at the area under customs supervision and 24 hours before loading.
The Customs may, in accordance with the law, impose fines against the party that fails to make a declaration to the Customs within the time limit specified in Paragraph 1 or Paragraph 2 of this Article 7.
In the case of declaration by means of an electronic data customs declaration form, the date of the declaration shall be the date on which the declaration data are accepted by the information-based management system of the Customs.
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