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。
Article 25 Declaration forms made of paper or electronic means shall be used for completing Customs formalities for import and export goods.
第二十五条办理进出口货物的海关申报手续，应当采用纸质报关单和电子数据报关单的形式。
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