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词汇
advance processing
释义
advance processing
预行报关
当进口货物时,承运货物的单位已向海关递送预报进口舱单,其纳税义务人即可在备齐单证後,於货物抵达前四日内,向海关预行报关;出口货物时,货主亦可在单证备妥後,承运单位向海关挂号且结关前,向海关预行报关。
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更新时间:2026/9/29 0:00:19