According to the Customs Law of the People's Republic of China, any declaration for the imported goods shall be made to the Customs by the consignee and the entrusted broker within 14 days as of the entry of the means of transport.

The consignee of import transit goods and its entrusted broker shall, within 14 days of the entry of the means of transport, handle transit transport formalities with the Customs at the place of entry. The relevant goods shall be declared to the Customs at the designated destination place within 14 days after the arrival of such goods at the designated place.

The consignor of the exported goods and its entrusted declaration enterprise shall make declaration to the Customs after the goods arrive at the customs-supervision zone and 24 hours prior to loading.