According to the requirements of the Standards of the People's Republic of China for the Filling of Custom Declarations, the column of "number of pieces" in the declaration form cannot be zero, so when the imported goods of the same bill of lading are declared in two or more declaration forms due to the needs of business, the accumulated number of pieces in such two or more declaration forms is more than that of manifests. Such circumstance, if any, may be handled depending on different manifest management modes:
1. For the Customs adopting manifest management mode with one bill of lading to one declaration form, the declarer unit shall apply to the customs manifest authorities for approval and then, according to the declaration form, split the manifest and declare the goods by the bill of lading after split.
2. For the Customs adopting manifest management mode with one bill of lading to many declaration forms, in the process of manual documents examination, the customs examination officers will determine whether such circumstance is normal according to the declaration and decide whether the declaration is allowed. That is, when auditing the data written off in the manifest, if the total number of pieces declared in two or more declaration forms exceeds that of the manifest but the total weight declared is equal to or less than that indicated in the manifest and the customs examination officers determine that, according to the declaration of the declaration form, such declaration falls into the scope of the declaration by splitting the declaration form, the declaration shall be approved if other audit requirements are met; otherwise, such declaration will be refused.
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