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《海关法》第九条规定,进出口货物,可以由进出口货物的收发货人自行办理报关纳税手续。这是《海关法》第一次引用“报关”二字。《2002报关员考试教程》中则定义:“‘报关’是指进出境运输工具负责人、进出口货物收发货人、进出境物品的所有人或者他们的代理人向海关办理运输工具、货物、物品进出境手续及相关手续的全过程。”而在其他任何有关书籍上,没有见到有更加精确的定义,有的直接引用“报关”概念,似乎这是不讲自通、妇孺皆知的常识。
Article 9 of the Customs Law stipulates that import and export goods may be handled by the consignor and consignor of import and export goods on their own. This is the first time Customs Code refers to the word “declaration.” “2002 Customs Clerk Examination Guide” is defined as: “’Customs clearance’ refers to the person in charge of entry and exit of transport, import and export cargo consignors, import and export of goods or their agents to the Customs for the means of transport, cargo , The process of entry and exit of goods and related formalities. ”In any other relevant book, we did not see a more precise definition. Some directly quoted the concept of“ declaration ”. It seems that this is a non-self-justification and that both women and children know Common sense.