Customs acceptanceImport and export goodsAfter the declaration, the declaration documents and their contents shall not be amended or revoked;If it complies with the provisions, it may be amended or revoked。
Amendment or cancellation of import and export goods declaration shall follow the principle of priority amendment;If it cannot be modified, it shall be revoked。
So, what provisions can be amended or revoked customs declarations？
Procedures for amendment or cancellation of import and export goods declaration:
1.After the export goods are released, part or all of the originally declared goods are withdrawn from customs, and the means of transport is changed due to installation or other reasons;
2.The original declaration data is inconsistent with the actual goods during loading, transportation and storage, or the loss is caused by force majeure;
3.The data of the customs declaration need to be modified or revoked due to customs formalities such as tax refund, customs affairs guarantee;
4.Conduct temporary price transactions in accordance with trade practices, and modify the declaration contents according to the quality of commodity inspection or the actual price payment method in the international market during the actual settlement;
5.Where the application for direct return of imported goods requires modification or cancellation of the original import goods declaration form;
6.The error of electronic data declaration is caused by technical reasons such as computer and network system。
Due to the above different reasons, enterprises need to provide the following materials to the customs:
1.Modify/cancel import and export goods declaration;Shut out, change the means of transport certification materials;
2.Modify/cancel import and export goods declaration;Certifying materials issued by the commodity inspection authorities or relevant departments;
3.Modify/cancel import and export goods declaration;Sign the relevant documents of customs opinions;
4.Modify/cancel import and export goods declaration;Invoice, contract, bill of lading, packing list and other documents that fully reflect the actual trade situation, truthfully provide payment vouchers related to the sale of goods, prove other business documents, written information and electronic data, and declare the true and accurate price;
5.Modify/cancel import and export goods declaration;The Direct Return Form of Imported Goods or the Notice of Direct Return of Ordered Imported Goods;
6.Modify/cancel import and export goods declaration;Explanatory materials issued by computer and network system operation management personnel。
If the contents of the declaration need to be amended or revoked due to operation or writing errors, the parties concerned shall submit to the Customs the Form for Amendment/Revocation of Import and Export Goods Declaration and the following materials:
(1) Contract, invoice, packing list, bill of lading or manifest and other relevant documents, which can prove the actual situation of the import and export goods;
(2) A detailed description;
(3) Other supporting materials。
If the Customs fails to find that the customs declarant has evaded customs supervision, it may amend or cancel the declaration form。If no amendment or cancellation is made, the Customs shall promptly notify the parties concerned and explain the reasons。
Note: After the import and export goods declaration is modified or revoked, the paper declaration is consistent with the electronic data declaration。