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.
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。
The consignee for import goods and the consignor for export goods shall make an accurate declaration and submit the import or export license and relevant papers to the Customs for examination.
进口货物的收货人、出口货物的发货人应当向海关如实申报，交验进出口许可证和有关单证。
What is the work of customs declarants of speak of popular work on behalf of the enterprise is to the customs for import and export goods customs declaration, customs affairs such as tax.
报关员的工作是什么通俗的讲报关员的工作就是代表企业向海关办理进出口货物报关、纳税等海关事务。
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