The People's Republic of China Customs import and export goods declaration management regulations" (General Administration of Customs Order No. 243) Article 18 provides that.

Approved by the Customs, the consignee or consignor of import and export goods, the entrusted customs declaration enterprises can obtain the bill of lading (waybill) or manifest (manifest) data to the Customs declaration in advance.

● Advance declaration of imported goods should be declared to the Customs after the departure of the inbound means of transport loaded with goods and before the arrival at the place of customs supervision.

● Early declaration of export goods should be declared to the Customs within 3 days before the arrival of the goods at the place of customs supervision.

(B) Responsibility for truthful declaration

Import and export of goods, the consignee or consignor, entrusted to the customs declaration enterprises should be truthfully declared, and to declare the authenticity, accuracy, completeness and standardization of the content of the corresponding legal responsibility.

The consignee or consignor of import and export goods, the entrusted customs brokerage enterprises shall be required to submit in accordance with the customs inspection of the accompanying documents, import and export goods approval documents and other supporting documents required to be provided.

 Applicable time limit: Import and export goods license documents shall be valid on the date of acceptance of the declaration by the Customs. Goods declared in advance, the actual entry and exit before the adjustment of national trade control policies, the actual date of entry and exit of the applicable goods trade control policies.

● For imported goods declared in advance, the tax rate and exchange rate shall be applied on the date of declaration of entry of the means of transport loaded with the goods; for export goods declared in advance, the exchange rate and tax rate shall be applied on the date of acceptance of the declaration by the Customs.

● Advance declaration of imported transit goods, the tax rate shall be applied to the date of arrival of the means of transport loaded with the goods to the place of shipment. Export transshipment goods declared in advance shall be subject to the tax rate implemented on the date of acceptance of the declaration of export of the goods by the customs at the place of departure.

● imports of goods declared in advance for some reason did not arrive or the goods arrived in advance of the contents of the declaration is inconsistent with the consignee of imported goods or its agent to submit to the Customs materials; exports of goods declared in advance for some reason did not arrive at the customs supervision place within the period specified by the Customs, the Customs revoke the original declaration in advance. If the goods arrive at the place of customs supervision for any reason and the content of the declaration in advance is inconsistent, the consignor of the exported goods or his agent shall submit explanatory materials to the Customs.

Customs declaration modification or revocation in accordance with the "People's Republic of China Customs import and export goods declaration modification and revocation management measures" (General Administration of Customs Order No. 220) and related provisions.

Advance declaration of goods entering and leaving the special customs control area and transit goods shall be handled in accordance with the above requirements, and the transit procedures of transit goods shall be handled in accordance with the "Measures of the People's Republic of China Customs on the Supervision of Transit Goods" (Order No. 89 of the General Administration of Customs).