The legal liability

Declaration liability:

The enterprises should employ the declarants and carve the special chop for declaration, and at the same time they should hand over the samples of the chop and signatory to register in the customs. When declarating, the enterprises should chop in the declaration sheet and the declarant and the legal representative of the enterprise should sign in it, or the customs will not accept their declaration. The enterprises will assume legal liability for the declarative action of their declarants.

The customs will suspend the enterprises’ declaration right for the following situations:

－Break the customs law and other relevant regulations.

－Not consume the payment of taxation and other liabilities.

－Been yearly checked to be unqualified by the customs

－Manage the declarants not seriously and repeal the declarants qualification for many times.

－Need to suspend the declaration right for other reasons.

The customs will repeal the enterprises’ declaration right for the following situations:

－The managing departments have dismissed their business right to import and export.

－The registering industrial and commercial bureau have revoke their license.