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。

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.

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明知是伪造、变造的进出口许可证而用以进口或者出口货物，依照本法第三十八条的规定处罚。

Those who knowingly use forged or modified licenses for import or export shall be punished according to the provisions of Article 38 of this law.

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明知是伪造、变造的进出口许可证而用以进口或者出口货物，依照本法第三十八条的规定处罚。

Those offenses of smuggling which do not constitute crimes shall be subject to sanctions under the provisions of the Customs Law.

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