If the vehicle for the import goods has not been declared or the export goods have not arrived at the supervision zone of the customs for examination, can prior declaration be applied by the company who has such needs as the speedy entry into the customs? What are some conditions for prior declaration?

According to Article 18 of "Provisions of the People's Republic of China on the Customs Administration of Declaration for the Import and Export of Goods", with the approval of the customs, the consignor and consignee of export and import goods and the agent declaration enterprise may declare to the customs in advance after it acquires the bill of ladings or the list of goods, and tender the relevant attached documents, the approval documents of import and export goods and other necessary documents according to the requirements of the customs.

Pre-conditions for prior declaration
Prior declaration is used to speed up the customs procedures. In this way, the necessary bills and documents can be examined before the goods reach the customs and the owners of the goods can receive their goods as soon as they reach the customs. Like other measures for facilitating the customs service, this prior declaration service is closely associated with the credit rating of the company. Therefore, the prior declaration of the company must first be approved of by the customs. Prior declaration requires that the data of the manifest of the import and export goods have been transmitted to the customs and the name, specification, and quantity etc, have been verified. Some companies that enjoy the preferential policy of the General Administration of Customs of the People's Republic of China can also apply for prior declaration without first presenting the manifest. However, before the goods of these companies leave the customs, the manifest needs to be verified. In other words, the manifest must reach the customs before the goods leave the customs.

The stipulations concerning prior declaration
According to According to Article 18 of "Provisions of the People's Republic of China on the Customs Administration of Declaration for the Import and Export of Goods", the validity period of the license certificate of export and import goods declared in advance shall be counted according to the date of the customs' acceptance of the declaration. According to Article 13 of "The Rules of the Customs of the People's Republic of China for the Administration of the Levying of Duties on Imports and exports", "where, upon the approval of the customs, a declaration is filed before the arrival of the imported goods, the valid tariff for the day on which the vehicle carrying the goods is declared for border entry shall apply".

Moreover, in accordance with "Notice of the General Administration of Customs of the People's Republic of China on Relevant Issues Concerning the Prior Declaration of the Temporarily Guaranteed Import Goods" (SJH [2002] No. 414) , the temporarily guaranteed goods cannot be declared on a prior basis except for the companies that enjoy the preferential customs policy.

Time requirement for the prior declaration
After the import goods have been shipped and before it reaches the destination, when the customs entry manifest has been transmitted to the customs and verified by the customs (excluding the cases when no manifest is required for the prior declaration), the consignee of the import goods or the agent declaration enterprise can make the declaration to the customs (including electronic and paper declaration). For the export goods, three days before the goods reaches the customs supervision zone, the consignor of the export goods or the agent declaration enterprise can declare to the customs. In other words, the prior declaration does not mean the declaration can be done at any time before the goods reach or leave the customs. In the actual practice, in order to finish the customs entry procedure within the time limit of the permit, some companies declare to the customs six months or even one year prior to the arrival of the goods. This practice is against the stipulations of the customs administration. In case such practice occurs, the customs can punish the relevant companies in accordance with "Customs Law of the People's Republic of China" and "Regulations on Implementation of the Customs Administration Punishment of the People's Republic of China".