Regulations Governing the Establishment and Management of Customs Brokers Article 13

In the case where a customs broker has been entrusted to make an online declaration, such a declaration shall be submitted according to the commercial invoices, bills of lading, and other relevant documents provided by the importer or exporter concerned, with accurate commodity descriptions, tariff codes, and other information as required by customs regulations. Consistency of the electronic data declared with the documents related to such declaration shall be ensured.In the case where the online customs declaration authorization has been executed in accordance with Subparagraph 2, Paragraph 3 of the preceding Article, the act of an importer pre-confirming cargo information on the express delivery real-name authentication platform should be regarded as providing aforementioned customs declaration documents.The content of the declaration mentioned in Paragraph 1, before its transmission, shall be reviewed and confirmed by a customs clearance agent, then digitally signed using the identification code and password allocated by Customs, or by other means approved by Customs.A customs broker commissioned to process customs clearance matter should strictly conform to the provisions of the Customs Act, Enforcement Rules of the Customs Act, Regulations for Export Cargo Clearance, Inspection and Release and other related customs laws and regulations. Moreover, the customs broker should factually fill out and present all customs declaration related forms and supporting documents, as well as attend to all cargo clearance related matters.As provided in related customs related laws and regulations, Customs authorities advise the customs broker of the matters requiring its attention and processing, and the customs broker should carefully attend to such duties.