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报关单审结是什么意思 -法律知识
释义
法律分析:
审结就是审核结束。既然是结束,就不会再查验了。如果要查验,海关会签发查验通知单:经审核,需对商品进行查验。
法律依据:
《中华人民共和国进出口关税条例》 第二十九条 进口货物的纳税义务人应当自运输工具申报进境之日起14日内,出口货物的纳税义务人除海关特准的外,应当在货物运抵海关监管区后、装货的24小时以前,向货物的进出境地海关申报。进出口货物转关运输的,按照海关总署的规定执行。进口货物到达前,纳税义务人经海关核准可以先行申报。具体办法由海关总署另行规定。
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更新时间:2025/11/21 18:52:21