一般规定和手续１、报关。报关是指进出境运输工具的负责人、进出口货物的收发货人或其代理人向海关办理进出口货物手续的过程。２、报关单位包括 :自理报关单位、专业报关企业和代理报关企业。自理报关单位是经经贸管理部门批准 ,有进出口经营权的企业。自理报关单位可以对外 General provisions and procedures 1, customs clearance. Customs declaration refers to the person in charge of inward and outward means of transport, the consignor or consignor of import and export goods or its agent, processes the formalities of import and export goods with the Customs. 2, the declaration units include: self-declaration unit, the declaration of the professional business and customs agents. Self-declaration unit is approved by the economic and trade management department, the right to operate import and export enterprises. Self-declaration units can be external