The lost of paper declaration forms, certified customs declaration forms or export tax refund forms would lead to failure in canceling after verification, sales and purchases of exchanges, etc. General Administration of Customs answers the questions concerning lost makeup as follows:

Certified Customs Declaration Form issued by the Customs is the certification for actual import and export situations. Customs clearance documents are the direct proof to certified customs declaration forms. In accordance with the Customs Law of the People's Republic of China and the Administrative Measures for documentation of the Import/Export Goods Declaration Forms, the electronic custom declaration data should be kept 1 year, and customs declaration documents for import/export goods should be kept 3 years since the date of supervision elimination. Any company's application that exceed prescribed time limits for making up or issuing certified customs declaration forms will not be accepted by the Customs.

Q: What procedures should we follow when making up paper declaration forms and certified customs declaration forms?
A: In case that export/import units lose declaration documents, a written application to the Customs issuing original copies should be submitted for makeup copies. One year within the period that electronic custom declaration data is in store, the Custom prints out the makeup copy on the basis of installed data in custom clearance electronic data base. A "Makeup Copy" sign and "proof seal" should be stamped on the up left corner of the declaration forms.

As to the declaration forms that corresponding electronic data is overdue but are still in the 3 years validity period from the date of import, export/import units should apply to local branches the State Administration of Foreign Exchange (SAFE) by submitting "Fact Statement" and Certification for the Declaration of Imported and Exported Goods (in triplicates); the Bureau of Exchanges examines the practical situations of the importing and exporting body, reviews the related credentials and business bills, verifies the customs declaration forms or the Verification Form of Export Payment of Exchange which were not written off, signs in the "Certification for the Declaration of Imported and Exported Goods ", and stamps with "the supervision seal of the payment of foreign exchanges for imported goods" or "the supervision seal of the receiving of foreign exchanges for exported goods". The importing or exporting bodies handles the related procedures in the customs office which issues the original declaration form with the "Certification for the Declaration of Imported and Exported Goods" signed by the Bureau of Foreign Exchanges. The Customs reviews the field declaration form, and stamps "proof seal". One copy shall be filed, and another copy shall be returned to the importing or exporting bodies for the writing-off procedures of paying and receiving foreign exchanges. No certification of customs declaration forms are needed to be redone.

The paying and receiving foreign exchanges and the writing-off procedures can be handled with the reissued declaration forms of imported or exported goods and shall be handled with the Certification for the Declaration of Imported and Exported Goods, of which the procedures are the same with the original declaration forms of imported or exported goods and shall be handled with the Certification for the Declaration of Imported and Exported Goods.

Q: How to apply the tax rebate certification?
A: as to the exporting enterprises which have lost the tax rebate certification, they should submit an application for the reissuance to the original customs office within 6 months. In applying for the reissuance, the exporting enterprises shall present the "Report on the Application of the Issuance (Reissuance) of the Declaration Forms" issued by the local tax bureau, the supervisory body of the tax rebate. The tax rebate certification shall be issued after the verification of the customs office; "reissuance" shall be indicated on the upper left side of the certification and "proof seal" shall be stamped.