To further institutionalize the achievements of customs and inspection business integration and meet the new requirements of customs clearance operations, the GACC has consolidated and revised three regulations: the Administrative Regulations of the Customs of the People's Republic of China on Import and Export Goods Declaration, the Regulations on Entry-Exit Inspection and Quarantine Inspection, and the Administrative Measures of the People's Republic of China on the Modification and Revocation of Customs Declaration Forms for Import and Export Goods.
On March 27, 2025, the GACC promulgated the Administrative Regulations of the Customs of the People's Republic of China on Import and Export Goods Declaration (GACC Order No. 277, hereinafter referred to as the Administrative Regulations on Declaration), which will take effect on May 1, 2025. To assist administrative counterpart and the general public in gaining a comprehensive understanding and precise grasp of the context and key elements of this revision, the following interpretation is provided:
I. Background and Purpose of the Revision
The Administrative Regulations of the Customs of the People's Republic of China on Import and Export Goods Declaration, the Regulations on Entry-Exit Inspection and Quarantine Inspection, and the Administrative Measures of the People's Republic of China on the Modification and Revocation of Customs Declaration Forms for Import and Export Goods constitute key regulatory frameworks governing customs declaration management. Since their issuance, these regulations have played a pivotal role in ensuring efficient customs clearance processes, standardizing customs operations, and protecting the legitimate rights and interests of administrative counterpart. As the national customs clearance integration reform continues to advance, reforms in key areas and processes, such as "integrated declaration" and "two-step declaration", have become increasingly refined. However, the three regulations have revealed discrepancies with the current customs clearance model, necessitating urgent amendments.
II. Principal Issues Requiring Clarification
(I)Optimize the declaration system.
The Customs Tariff Law of the People's Republic of China, the Frontier Health and Quarantine Law of the People's Republic of China, the Law of the People's Republic of China on Entry and Exit Animal and Plant Quarantine, the Food Safety Law of the People's Republic of China, and the Law of the People's Republic of China on Import and Export Commodity Inspection have been incorporated as legal foundations for the formulation of these regulations (Article 1). Scientifically adjusting the existing customs clearance norms to align with the demands of technological advancements and applications, the regulations establish electronic data declaration as the standard model, with paper declarations being the exception (Article 5, Paragraph 1). A new principle provision allows enterprises to be exempted from submitting accompanying documents, aligning with trade facilitation reform needs (Article 8). The advance export declaration period has been extended from 3 days to 7 days, enhancing enterprises' operational convenience (Article 9). The requirements and processes for amending or withdrawing customs declaration forms under various scenarios have been optimized to better cater to practical business needs (Articles 20 to 24).
(II) Consolidate the achievements of customs clearance system reform.
The Administrative Regulations on Declaration comprehensively integrate the provisions of the Framework Plan for the Comprehensive Integration of Customs and Inspection Operations under the Nationwide Customs Clearance Integration Initiative, reflecting an "integrated declaration" approach. Newly established corresponding regulations for key reform initiatives, such as "two-step declaration" and "direct release"(Articles 10 and 29), are included. Removed outdated provisions like "customs declaration (inspection) enterprise registration" and "issuance of customs declaration form copy" that no longer align with current customs clearance operations. Provisions such as "manual review, return, and modification" that contradict the requirements of the national customs clearance integration reform were also eliminated, consolidating the advancements of customs reforms at the institutional level.
(III) Enhance institutional synergy.
The provisions concerning the filing of customs declaration personnel are removed to align with the Customs Law of the People's Republic of China and the Administrative Regulations of the People's Republic of China on the Filing of Customs Declaration Units. The term "special declaration" has also been eliminated for consistency with the Administrative Measures of the Customs of the People's Republic of China for Centralized Declaration of Import and Export Goods, which no longer classifies centralized declaration as a special declaration method (Article 11). Reflecting the practical requirements of export goods inspection and quarantine, the Administrative Regulations on Declaration explicitly stipulate that management requirements must adhere to relevant laws, administrative regulations, and the regulations of the GACC, thus providing a procedural framework for handling export goods subject to inspection (Article 12). Additionally, new principle-based provisions for management requirements, including the release of goods in Hainan Free Trade Port and simplified declaration for the Guangdong-Macao In-depth Cooperation Zone in Hengqin, have been introduced to create reform space for innovative declaration management in special regions (Article 29).
(Contributed by: Department of Legal Affairs, Department of General Operation)
Disclaimer：The above content is translated from Chinese version of GACC. The GACC version shall prevail.