1 People's Republic of China (PRC) administrative licensing law
2. Regulations for the Implementation of People's Republic of China (PRC) Customs
3 "People's Republic of China (PRC) import and export goods declaration form modification and cancellation management measures" (People's Republic of China (PRC) Decree No.2004). 143)
4 other laws, administrative regulations, rules and normative documents
Application conditions:
1. If the consignee or consignor of import and export goods or his agent has one of the following legitimate reasons, he may apply for amending or revoking the customs declaration:
(1) The contents of the customs declaration form are incorrect due to the operator's operation or writing error, and no smuggling violation or other illegal suspicion is found;
(2) After the export goods are released, part or all of the originally declared goods are returned to customs or the means of transport are changed due to reasons such as shipment and stowage;
(3) In the process of loading, transportation and storage of import and export goods, the original declared data are inconsistent with the actual goods due to force majeure, such as overflow, loss and shortage;
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(6) Other special circumstances approved by the customs.
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Documents to be submitted at the time of application:
1. Application Form for Modification/Cancellation of Import and Export Goods Declaration Form
2. Contracts, invoices, packing lists and other relevant documents that can prove the actual situation of import and export;
3, foreign exchange management, national tax, inspection and quarantine, banks and other relevant departments issued documents;
4. Special payment letter for taxable goods issued by the customs, proof of import and export goods declaration form for foreign exchange collection and payment and export tax rebate and other relevant documents.
Handler:
Special note: After the import goods are released or the export goods go through the customs formalities, the consignee or consignor of the import and export goods or their agents apply for alteration or cancellation. If the contents of the import and export goods declaration form involve the commodity number, commodity name, specifications, currency system, unit price, total price, country of origin (region), final destination country (region), trade mode (supervision mode) and transaction mode, the customs shall handle it according to the administrative licensing examination procedures; In other cases, the administrative licensing examination procedure is not applicable to the application for deletion or modification, and the customs directly decides whether to approve or disapprove it, and comments on the Application Form for Modification/Cancellation of Import and Export Goods Declaration Form.
1. The consignee or consignor of import and export goods or his agent shall apply to the customs that originally accepted the declaration and submit the application materials. The customs will review and make relevant acceptance or rejection documents. If a decision can be made on the spot, a decision of approval or disapproval or cancellation will be issued directly, and no acceptance documents will be issued;
2. Unless it can be decided on the spot, the customs shall complete the examination within 20 days from the date of accepting the application, make a decision to approve the modification/cancellation of the import and export goods declaration form or not to modify/cancel the import and export goods declaration form, and complete the relevant operations. Under special circumstances, the time limit for customs examination may be extended by 65,438+00 days.
Time limit for processing: 20 days from the date of acceptance.
Charging standard: no charge.