Regulations Governing the pre-entry Customs Declaration of Import/Export Goods Article 4

The Customs shall allow the imported goods with pre-entry declaration to be released upon payment of import taxes and fees or guarantee deposit by the duty-payer. The arriving goods shall be released if they pass the examination, unless otherwise exempt from examination in accordance with relevant provisions.In case of over-discharge, short-discharge, over-loaded or short-loaded found with imported goods with pre-entry declaration, shall follow the “Directions Governing the Examinations of Import/Export Goods” and the “Directions Governing Over-discharge and Short-discharge of Imported Goods” shall be applied, and respective excess/shortage of taxes and fees shall be refunded or levied accordingly.