Declaration for exported goods in five copies is filed by the trade enterprises with right to import &export.
一式五份的出口商品报关单由有进出口经营权的企业存档。
Actual execution time shall be subject to the export date marked on the "export declaration (special declaration for export refund)" of the customs.
具体执行时间，以海关“出口货物报关单(出口退税专用)”上注明的出口日期为准。
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。
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