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第一章 总则 第一条 为了加强对代理报关企业的监督管理,规范报关行为,根据《中华人民共和国海关法》及有关法规,制定本规定。 第二条 本规定所称代理报关企业,系指经营国际货物运输代理、国际运输工具代理等业务,并接受委托代办进出口货物的报关纳税等事宜,依照本规定履行代理报关注册登记手续的境内法人。
Chapter I General Provisions Article 1 In order to strengthen the supervision and administration of the agent declaration enterprises and to standardize the customs declaration activities, these Provisions are formulated in accordance with the “Customs Law of the People’s Republic of China” and other relevant laws and regulations. Article 2 The “customs declaration agency” as mentioned in these Provisions refers to the business of handling international freight forwarding agents and international transport agents and accepting the customs declaration and tax payment of the consigned import and export goods, etc., and fulfilling the formalities of customs declaration registration in accordance with these Provisions Legal person.