I. What is the declaration of repair and withdrawal
Article twenty-six After the customs accepts the declaration, the customs declaration documents and their contents shall not be amended or cancelled. If there are truly justified reasons, the amendment or cancellation may be made only with the approval of the Customs.
Article three After the customs accepts the declaration of import and export goods, the declaration documents and their contents shall not be modified or cancelled. If the circumstances are met, it may be amended or cancelled.
II. The scope of application of customs repair and withdrawal
These Measures shall be applied when the consignee, consignor or agent of import and export goods (hereinafter referred to as the parties) modifies or cancels the declaration form of import and export goods, or when the Customs requires the modification or cancellation of the declaration form of import and export goods.
III. Applicable principles for the revision and withdrawal of customs declaration
The amendment or cancellation of import and export goods declaration form shall follow the principle of priority in amendment; If it really cannot be amended, it shall be cancelled.
The Customs has decided that the customs declaration form and its electronic data shall not be modified or cancelled before the completion of relevant formalities for the control and inspection of import and export goods suspected of smuggling or violation of customs supervision regulations.
IV. Conditions for application for customs declaration repair and withdrawal
Under any of the following circumstances, the parties concerned may go through the formalities of modifying or revoking the declaration form of import and export goods with the customs that originally accepted the declaration, except as otherwise stipulated by the Customs:
I. After export goods are released, part or all of the goods declared in the original customs declaration are withdrawn or the means of transport is changed due to reasons such as loading and stowed;
II. The data declared in the original declaration are not consistent with the actual goods due to excess or shortage of import and export goods during loading, transportation or storage, or loss or short loss caused by force majeure;
III. It is necessary to modify or cancel the data of the customs declaration form due to the handling of other customs formalities such as tax refund and guarantee of customs affairs;
IV. The contents of declaration need to be modified according to the method of commodity inspection quality determination or actual price payment in the international market when the transaction is made at a temporary price in accordance with trade practices;
V. It is necessary to revise or cancel the original declaration form of import goods for which the direct return formalities have been handled;
VI. Errors in electronic data declaration due to technical reasons such as computer or network system.
V. Materials to be submitted for revision and withdrawal of customs declaration
If the application conditions for revision or cancellation of customs declaration are met, the parties concerned shall submit the Form for Amendment or cancellation of Import and Export Goods Declaration form and the following materials to the Customs:
(I) Where the conditions (I) are met, certification materials for shutting out or changing the means of transport shall be submitted;
(II) If the conditions (II) are met, certification materials issued by relevant departments shall be submitted;
(III) If the conditions (III) are met, relevant materials supporting the customs opinions shall be submitted;
(IV) If the conditions are met, invoices, contracts, bills of lading, packing lists and other documents that comprehensively reflect the actual situation of the trade shall be submitted, and payment vouchers related to the sale of goods as well as other commercial documents and written materials proving that the declared prices are true and accurate shall be truthfully provided;
(V) If all or part of the goods are directly returned abroad, the parties concerned shall submit the Form of Direct Return of Imported Goods;
(VI) If the conditions (VI) are met, explanatory materials issued by the management party of computer and network system operation shall be submitted.
(VII) Other certification materials
If the materials submitted to the Customs by the party concerned are in conformity with the provisions, complete and valid, the Customs shall revise or cancel them without delay.
Where the contents of the declaration need to be modified or cancelled due to the operation or writing error of the customs declaration personnel, the parties concerned shall submit the Amendment/Cancellation Form of Import and Export Goods Declaration Form and the following materials to the Customs:
I. Contracts, invoices, packing lists, waybill or manifest documents that can reflect the actual conditions of import and export goods;
II. Detailed information and relevant certification materials. Where the customs discovers no act of evading customs control, it may amend or cancel the declaration form. If the amendment or cancellation is not made, the Customs shall promptly notify the parties concerned and explain the reasons.
VI. Matters needing attention in the revision and withdrawal of customs declaration
I. The Customs shall not modify or cancel the declaration form and its electronic data before the completion of the relevant formalities for the import and export goods suspected of smuggling or violating the provisions of Customs supervision.
II. For import and export goods for which the certification page of the declaration form has been issued, the parties concerned shall return the certification page to the Customs when going through the formalities for amendment or cancellation of the declaration form.
III. Where the import or export license needs to be altered or reissued due to the amendment or cancellation of the declaration form of import or export goods, the parties concerned shall obtain the corresponding import or export license. The customs shall conduct automatic comparison and verification of the electronic data of the corresponding import and export license.
VII. Reminder of customs declaration repair and withdrawal facilitation
In order to deepen the integration reform of customs clearance and paperless reform of customs clearance operations, the General Administration of Customs has carried out paperless modification and cancellation of import and export goods declaration across the country. Please refer to Announcement of the General Administration of Customs of the People’s Republic of China no. 55, 2015 for relevant matters。
VIII. Reduce customs repair and withdrawal tips
Standard declaration of import and export commodities, referred to as standard declaration, refers to the behavior of the consignee or consignor of import and export goods and their agents in customs declaration, in accordance with the provisions of the “Standard declaration Catalogue”, in the declaration form “commodity name, specification and model” column truthfully filled in the contents of various elements. Commodity standard declaration behavior reflects the willingness and ability of enterprises to abide by laws and regulations, which can effectively improve the quality of customs clearance data, speed up customs clearance, and promote trade facilitation.
Relevant documents based on:Administrative Measures of the Customs of the People’s Republic of China on Amendment and Cancellation of Import and Export Goods Declaration Form (Order No. 220 of the General Administration of Customs)
Announcement No.55, 2015 of the General Administration of Customs
Article source：Xiao er of customs affairs
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