Application conditions: The consignee or consignor of import and export goods or his agent may apply to the customs that originally accepted the declaration for amendment or cancellation of the import and export goods declaration form if there are the following legitimate reasons:
(1) The contents of the customs declaration form are incorrect due to the operation or writing errors of the customs declaration personnel, and no illegal smuggling acts or other illegal suspects have been 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) During the loading, transportation and storage of import and export goods, the original declared data is inconsistent with the actual goods due to force majeure and other reasons.
(four) according to the trade practice, the provisional price is adopted first, and the actual settlement needs to be revised according to the inspection quality of the goods or the actual price payment method in the international market;
(five) due to computer, network system and other reasons, the electronic data declaration is wrong;
(6) Other special circumstances approved by the customs.
Application process: If the consignee or consignor of import and export goods or his agent applies to modify or cancel the import and export goods declaration form, he shall submit the Application Form for Modification/Cancellation of Import and Export Goods Declaration Form (see Annex 1 Order No. The format is General Administration of Customs 143), and the following relevant documents shall be submitted accordingly:
(1) Contracts, invoices, packing lists and other relevant documents that can prove the actual situation of import and export;
(2) Documents issued by foreign exchange management, national tax, inspection and quarantine, banks and other relevant departments;
(3) The special payment letter for taxable goods issued by the customs, the proof of import and export goods declaration form for handling foreign exchange collection and payment and export tax refund and other relevant documents. The customs shall make a decision and complete relevant operations within 30 days from the date of accepting the application for amendment or cancellation of the import and export goods declaration form. For other relevant regulations, please refer to the OrderNo. General Administration of Customs 143 "Administrative Measures for Modification and Cancellation of Import and Export Goods Declaration Form in People's Republic of China (PRC)".