import and exportIn business operations, the customs declaration form, as an important procedure, has strict requirements for its authenticity and standardization. However, in practice, there may be situations where modifications or cancellations are needed. How to correctly handle this? This article will provide a detailed explanation.

Customs declaration form modification or cancellation refers to the act of modifying or canceling the declaration form after it has been accepted by customs due to certain legitimate reasons. According to the Customs Law of the Peoples Republic of China and the Administrative Measures for the Modification and Cancellation of Import and Export Goods Declaration Forms, modifications or cancellations can be made with customs approval if there are legitimate reasons.

Under specific circumstances, the involved party may apply to customs for modification or cancellation of the customs declaration form. These specific circumstances include but are not limited to:

(1) Export goods are partially or fully returned due to shipping or stowage reasons;
(2) Short shipment, over shipment, or loss of goods during transportation, loading, or storage;
(3) Need to handle other customs procedures such as tax refunds, supplements, or customs guarantees;
(4) Price modifications required according to trade practices;
(5) Direct return of already declared imported goods;
(6) Electronic data declaration errors due to technical reasons.

To proceed with the modification or cancellation of the customs declaration form, the involved party must submit a series of materials to customs, including but not limited to:

(1) Import/Export Goods Declaration Form Modification/Cancellation Application Form;
(2) Proof materials related to the reasons for modification or cancellation, such as return certificates, quality inspection reports, etc.;
(3) Relevant documents such as contracts, invoices, packing lists, bills of lading, or cargo manifests;
(4) Detailed explanation of the situation;
(5) Other supporting documents.

To streamline the process, the General Administration of Customs has implemented paperless reforms for the amendment and cancellation of import/export customs declarations. Parties can log in to the China International Trade Single Window website and perform declaration amendment/cancellation operations under the Cargo Declaration section.

(1) Import/export goods that have been placed under customs control, inspection, or are suspected of violating laws cannot have their customs declarations amended or canceled before completing relevant procedures;
(2) If amendment/cancellation requires changes or additional licenses, parties must obtain the relevant certificates. Customs will automatically conduct system verification.