Customs Administrative Measures Of the P. R. China On Modification & Revocation Of Customs Declarations For Import & Export Goods

The General Administration of Customs (GACC) hereby releases the Customs Administrative Measures Of the P. R. China On Modification & Revocation Of Customs Declarations For Import & Export Goods, which were adopted on February 13, 2014 and shall enter into force from the issue date below, along with simultaneous repeal of their former version issued with GACC Decree No.143 on December 30, 2005.


China Customs Minister
March 13, 2014


Article 1 These Measures are formulated in accordance with the Customs Law of the P. R. China for the purpose of more efficient administration and regulation.

Article 2 These Measures are applicable to modification or revocation of customs declaration forms, which may either be conducted by importers and exporters or be required by the customs authorities.

Article 3 After the customs accept the import and export declarations, the declaration forms and contents shall not be modified or revoked; only under designated conditions shall they be modified or revoked; after their modification or revocation, their paper and electronic versions shall be consistent with each other.

Article 4 The modification shall be given priority over the revocation; the revocation shall occur only when the modification is not available.

Article 5 Under any of the following circumstances, importers or exporters may undertake the modification or revocation formalities with the customs that have accepted their declarations, except what are otherwise regulated by the customs:

(1) After release of export goods, owing to shipment or loading reasons, part or whole of the goods are withdrawn from export or transferred to different means of transport;

(2) The declared data are not consistent with reality of import-export goods owing to over or short shipment, or damage and loss arising from force majeure, etc.;

(3) The declaration data need modifying or revoking because of special formalities such as tax refund or supplement and customs guarantee;

(4) The declaration contents need modifying because of alteration in temporary transaction prices to actual payment modes;

(5) The declared import goods are subjected to direct return;

(6) The declared electronic data have error owing to technical problems with computer or network systems.

Article 6 Under any of the circumstances aforesaid, importers or exporters shall submit Application for Modification/Revocation of Customs Declarations along with the following documents:

(1) For the item (1) of Article 5, certifying documents for export withdrawal or for transport alteration;

(2) For the item (2) of Article 5, certifying documents from commodity inspection agencies;

(3) For the item (3) of Article 5, certifying documents with customs comments;

(4) For the item (4) of Article 5, submit relevant invoices, contracts, bills of lading, packing lists, payment certificates, other pricing certificates and electronic data;

(5) For the item (5) of Article 5, submit Import Goods Return Statement or Notice;

(6) For the item (6) of Article 5, submit relevant certifying document for technical issues;

(7) Other certifying materials.

Article 7 Where the modification or revocation is owing to declarers' operational or spelling error, importers or exporters shall submit Application for Modification/Revocation of Customs Declarations along with the following documents:

(1) Relevant contracts, invoices, packing lists, bills of lading, cargo manifests, etc.

(2) Detailed explanations in writing;

(3) Other certifying materials.

Article 8 The Customs authorities may take initiative to require importers or exporters to modify or revoke their declarations in the following manners:

(1) Return the electronic declaration forms, giving details of modification causes and requirements; importers or exporters shall modify and re-submit as required and shall not change any other contents therein;

(2) Issue relevant Modification/Revocation Confirmation Letter, informing importers or exporters of what to be modified or revoked; the importers or exporters shall give their confirmations to the customs within five days, and after that, the customs shall do the modification or revocation.

Article 9 Except any force majeure, under any of the following circumstances, the customs may immediately revoke electronic declarations:

(1) After the customs return the declarations, importers or exporters fail to submit their modified versions within time limit;

(2) After the customs conclude electronic declarations, importers or exporters fail to submit their paper versions within time limit;

(3) The declared export goods fail to be delivered to customs supervision within time limit;

(4) Other designated circumstances.

Article 10 As regards the import or export goods under customs control or inspection or suspected of smuggling or violation, their paper or electronic declarations shall not be modified or revoked before conclusion of relevant formalities.

Article 11 As regards the import or export goods with certification page to their declarations, the importers or exporters shall return the certification page to the customs during their modification or revocation courses.

Article 12 Where import or export licenses need to be altered or supplemented, the importers or exporters shall submit their import or export licenses.

Article 13 Entry-exit registration lists may resort to these measures for their modification or revocation.

Article 14 Any violation of these Measures or China law shall be punished in accordance with China's laws and regulations.

Article 15 These Measures shall be construed by the General Administration of Customs of the P. R. China.

Article 16 These Measures shall enter into force upon their issue, along with simultaneous repeal of their former version issued with GACC Decree No.143 on December 30, 2005.