Any Customs clearing agent and individual engaged in making a declaration to the Customs shall not illegally make Customs declaration on behalf of others or go beyond their approved business scope.

报关企业和报关人员不得非法代理他人报关，或者超出其业务范围进行报关活动。

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The Customs formalities concerning declaration and duty payment of inbound and outbound articles may be fulfilled by the owner or other person entrusted by the owner as his agent.

进出境物品的所有人可以自行办理报关纳税手续，也可以委托他人办理报关纳税手续。

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Any Customs clearing agent and individual engaged in making a declaration to the Customs shall not illegally make Customs declaration on behalf of others or go beyond their approved business scope.

报关企业接受进出口货物收发货人的委托，以自己的名义办理报关手续的应当承担与收发货人相同的法律责任。

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