Article 18 of the regulations of the customs of the people's Republic of China on the declaration of import and export goods (Order No. 243 of the General Administration of Customs) stipulates that: with the approval of the customs, the consignor or of import and export goods and the entrusted customs declaration enterprise can declare to the customs in advance after obtaining the data of bill of lading (Transportation) or manifest (manifest).

To declare import and export goods in advance should be declared to the Customs after the entry means of transport carrying the goods starts and before they arrive at the customs supervision place; the export goods declared in advance should be declared to the customs three days before the goods arrive at the customs supervision place.

For the import goods declared in advance, the tax rate and exchange rate implemented on the date of declaration of entry by the means of transport carrying the goods shall apply; for the export goods declared in advance, the exchange rate and tax rate implemented on the day when the customs accepts the declaration shall apply to the export goods declared in advance.
For imported goods to be transited between customs and other places declared in advance, the tax rate in effect on the day when the means of transport carrying the goods arrives at the designated place of transport shall apply. For the goods declared in advance, the tax rate in effect on the date when the Customs at the place of shipment accepts the declaration for export of the goods shall apply.

If the goods declared in advance for import fail to arrive or the goods arrived are inconsistent with the contents of the declaration in advance, the consignee or its agent of the imported goods shall submit explanatory materials to the customs; if the goods declared in advance for export fail to arrive at the customs supervision place within the time limit specified by the customs, the customs shall cancel the original declaration form. If the goods transported to the place under the supervision of the customs are inconsistent with the contents of the declaration in advance, the consignor or or his agent of export goods shall submit explanatory materials to the customs.

The modification or cancellation of the customs declaration form shall be handled in accordance with the administrative measures of the customs of the people's Republic of China on the modification and cancellation of the declaration forms for import and export goods (Order No. 220 of the General Administration of Customs) and relevant provisions.