The declaration refers to a kind of act that the consignee or consignor of the imported or exported goods or its broker reports, in accordance with the requirements of the Customs Law of the People’s Republic of China and relevant administrative regulations, the actual situation of the imported and exported goods to the Customs in the form of electronic and/or paper declarations and accepts the inspection and approval by the Customs at specified time and place. It is also known as "customs declaration" and "customs clearance".