海关

Taxpayers shall declare to the customs according to the facts in line with laws and provide materials needed in the identification of customs value, commodities categorisation, place of origin, and initiation of anti-dumping, countervailing and safeguard measures as requested in the provisions of the customs.

第三十条纳税义务人应当依法如实向海关申报，并按照海关的规定提供有关确定完税价格、进行商品归类、确定原产地以及采取反倾销、反补贴或者保障措施等所需的资料；必要时，海关可以要求纳税义务人补充申报。

In the case of machinery or equipment, means of transportation or other goods which are transported out of the territory for repairs and are declared to the Customs upon exit and reimported within the period specified by the Customs, the dutiable price shall be the repairing fees and expenses for materials and parts as valued by the Customs.

第十二条运往境外修理的机械器具、运输工具或者其他货物，出境时已向海关报明并在海关规定期限内复运进境的，应当以海关审定的修理费和料件费作为完税价格。

If the abandoned exhibits not having been accepters, they should be put in the customs surveillance storehouse.

放弃展品有接受单位的，由接受单位委托主办单位或其代理人办理海关手续；没有接受单位的，放弃展品应在展览会闭幕后存放在海关监管仓，由海关按有关规定处理。

Unless it is otherwise provided for, the consignees or consignors of goods temporarily imported or exported under any non-ATA carnet shall, according to the requirements of the customs, pay the local competent customs office a sum of security equivalent to the taxes or any other guaranty recognized by the customs office.

除另有规定外，非ATA单证册项下暂时进出境货物收发货人应当按照海关要求向主管地海关提交相当于税款的保证金或者海关依法认可的其他担保。

Before the customs office of China issues an ATA Carnet Recourse Notice, if the carnet holder applies for verifying and writing off the carnet upon the strength of the certification issued by the customs authority of any other country which certifies that the goods have left the customs area of China, the customs office shall exempt it from the adjustment fee.

在我国海关尚未发出《ATA单证册追索通知书》前，如果持证人凭其他国海关出具的货物已经运离我国关境的证明要求予以核销单证册的，海关免予收取调整费。

To make a declaration of goods temporarily imported or exported under non-ATA carnet, the consignee or consignor of the goods shall fill out a customs import/export declaration form and submit to the customs office a checklist of goods, Decision of the Customs of the People's Republic of China on Approval of Application for the Temporary Importation/Exportation of Goods and other relevant documents.

非ATA单证册项下暂时进出境货物申报时，货物收发货人应当填制海关进出口报关单，并向海关提交货物清单、《中华人民共和国海关货物暂时进/出境申请批准决定书》和其他相关单证。

If it finds any imported or exported goods involve any IPR filed at the GAC and the use of relevant IPR of the importer or exporter or manufacturer has not been filed at the GAC, it may require the consigners or consignees to declare the conditions of IPR of their goods and submit relevant certification documents within the prescribed period.

第二十一条海关对进出口货物实施监管，发现进出口货物涉及在海关总署备案的知识产权且进出口商或者制造商使用有关知识产权的情况未在海关总署备案的，可以要求收发货人在规定期限内申报货物的知识产权状况和提交相关证明文件。

Where the Customs requires declaration of the conditions of the IPRs of the goods to be imported or exported, the consignees or consigners shall make declaration truthfully and submit relevant certification documents to the Customs within the period prescribed by the Customs.

海关要求申报进出口货物知识产权状况的，收发货人应当在海关规定的期限内向海关如实申报并提交有关证明文件。

Should the port of exit be changed, declarers of the goods shall approach the Customs at the place of exit of the goods for re-shipment procedures by presenting the original Customs import declaration form and the detailed list of imported goods.

如变更出境口岸，应持凭原进口货物报关单及货物清单向出境地海关办理复运出境手续，出境地海关在上述单据上批注验放情况后，退交申报人凭以向原入境地海关办理核销手续。

All the following goods shall be subject to Customs control: import goods from the time of entering the territory of china till the completion of the customs formalities, esport goods from the time the customs declaration is made uo to the time of leaving the territoty,and goos in transit, transshippment and through shipment from the time they enter the territory up to the time they leave the territory.

第十七条进口货物自进境起到办结海关手续止，出口货物自向海关申报起到出境止，过境，转运和通运货物自进境起到出境止，应当接受海关监管。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。