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 As for the import and export goods, the valid tariff rate of the day when the customs accepts the import declaration or export declaration shall be applied.
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。
When going through the formalities of export declaration, the customs shall determine according to this circular whether the declared export requires verification certificate.
海关在审核出口货物报关手续时，应按照本通知的规定，确定出口单位申报的出口货物是否需要验核出口收汇核销单。
Deal with abnormal case, make sure export declaration go smoothly.
出口异常处理，保证出口通关正常、顺畅。
Deal with abnormal case, make sure export declaration go smoothly.
出口异常处理，保证出口通关正常、顺畅。
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