Can The Import Declaration Form Be Modified After Declaration?

If you find a freight forwarder company in China to help you with all the procedures needed to export from China, and the process of filling out customs declarations due to the negligence of the personnel omitted some details, but at this time has been declared up, then whether it can still be withdrawn to amend?

The customs declaration form must be filled out in accordance with the standard text of the import and export goods declaration form announced by the customs. After the declaration, it is not allowed to modify it by itself. It must first apply for modification in accordance with the relevant provisions of the “Customs Law”.

Basis for modification

  1. After the export goods are released, if part or all of the originally declared goods are withdrawn from the customs, or the means of transport is changed due to shipping, stowage and other reasons, the certification materials for customs clearance and change of means of transport shall be submitted;
  2. If the imported or exported goods are overpacked or underpacked during loading, transportation, or storage, or are lost or short-changed due to force majeure, resulting in discrepancies between the original declared data and the actual goods, certification materials issued by the commodity inspection agency or relevant departments shall be submitted;
  3. If it is necessary to modify or revoke the data on the customs declaration form due to other customs procedures such as tax refund, customs affairs guarantee, etc., relevant materials with endorsement of customs opinions should be submitted;
  4. According to trade practice, the provisional price is first used for the transaction, and the actual settlement is based on the commodity inspection quality determination or the actual price payment method in the international market. If it is necessary to modify the declaration content, the invoice, contract, bill of lading, packing list, etc. that fully reflect the actual situation of the trade should be submitted. and truthfully provide payment vouchers related to the sale of goods and other commercial documents, written materials and electronic data that prove the truthfulness and accuracy of the declared price;
  5. The “Direct Return of Imported Goods Form” or the “Notice of Ordering Direct Return of Imported Goods” should be submitted;
  6. If the electronic data declaration is incorrect due to technical reasons such as computers and network systems, explanatory materials issued by the computer and network system operation management party shall be submitted.
  7. If the declared content needs to be amended or revoked due to errors in the operation or writing of the customs declaration personnel, the party concerned shall submit the “Import and Export Goods Declaration Form Amendment/Cancellation Form” and the following materials to the customs: (1) The contract that can prove the actual situation of the import and export goods , invoices, packing lists, bills of lading or manifests and other relevant documents and certification documents; (2) detailed descriptions; (3) other certification materials. If the customs does not find that the customs declaration personnel have evaded customs supervision, they may modify or cancel the customs declaration form. If no modification or cancellation is made, the Customs shall notify the party concerned in a timely manner and explain the reasons.

Documents to be submitted at the time of application

  1. “Import and Export Declaration Amendment / Revocation Application Form”;
  2. can prove the actual import of contracts, invoices, packing lists and other relevant documents, foreign exchange management, state tax, inspection and quarantine, banks and other relevant departments issued by the documents, taxable goods of the customs special payment, for the receipt and payment of foreign exchange and export tax rebates of import and export declarations issued by the Customs and other relevant documents.

Processing procedure

  1. The enterprise submits the above application materials to the Customs and Excise Department, the Customs and Excise Department will accept the application and conduct an audit;
  2. On-site customs audit agreed to ‘, the decision to grant the modification or revocation, the ability to make a review decision on the spot, should be issued accordingly to grant or not modify, revoke the decision, no longer issued a “declaration of imported goods to amend/revoke the application, acceptance decision” in the Customs clearance management system to complete the operation.

Processing time limit

In addition to the decision can be made on the spot, generally within one working day to make a decision on whether to accept the Customs, the decision is made within five days from the date of acceptance of the application. Import declarations filled out to comply with the declaration of normality, authenticity, and integrity principles, in line with the relevant provisions of the Customs Law, in accordance with the Customs formal process of revision, standardize the import and export trade declaration behavior, to maintain the order of customs entry and exit.