Declarationfor exported goods in five copies is filed by the trade enterprises with right to import &export.
一式五份的出口商品报关单由有进出口经营权的企业存档。
2
Actual execution time shall be subject to the export date marked on the "exportdeclaration (special declarationforexport refund)" of the customs.
具体执行时间,以海关“出口货物报关单(出口退税专用)”上注明的出口日期为准。
3
Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declarationfor import or export of the goods.