拒报或谎报船舶载运污染危害性货物申报事项的。
Refusing to report or making falsified report on the matters of carriage of harmful polluting goods by vessels.
未取得报关员资格且未在海关注册的人员不得办理进出口货物申报手续。
No one who has not obtained the qualifications of a customs agent or who has not been registered at the customs may go through the procedure of customs declaration.
第十五条进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。
Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.
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