問 1. 有關進／出口報關單的法律規定是怎樣 的？ Q1. What are the requirements of law on import/export declaration? 答 1. 根據《進出口（登記）規例》的規定，凡將 物品輸入或輸出／轉口的人士，除豁免物品外， 必須在物品進口或出口後 14 天內向海關關長呈 交一份資料準確而完整的進／出口報關單。任何 人士如未有或忽略呈交所需報關單或在報關單上 明知或罔顧後果呈交任何在要項上並不準確的報 關單，均有可能被檢控。 A1. Under the Import and Export (Registration) Regulations, every person who imports or exports any article other than an exempted article is required to lodge with the the Commissioner an accurate and complete import/export declaration within 14 days after the importation or exportation of the article. Prosecution may be initiated against any person who fails or neglects to lodge the required declaration, or knowingly or recklessly lodges any declaration that is inaccurate in any material particular.

問 2. 進／出口報關的限期是多少？ Q2. What is the time limit for lodgement of import/export declaration? 答 2. 進／出口報關單須在有關物品進出口後的 14 天內遞交。 A2. An import/export declaration should be lodged within 14 days after the importation/exportation of the article.

問 3. 14 天的限期是怎樣計算的？ Q3. How is the time limit of 14-day computed? 答 3. 14 天的限期是以進／出口日期的翌日作為 第一天起計 14 天，其間的公眾假期亦計算在內。 但如第 14 天剛巧是公眾假期、8 號或以上烈風信 號懸掛或黑色暴雨信號懸掛，該限期將順延到不 是公眾假期、8 號或以上烈風信號或黑色暴雨信 號懸掛的下一天。 A3. The 14-day is computed with the day following the date of importation/exportation as Day 1. Then count to Day 14 inclusive of intervening public holidays. However, if Day 14 happens to be a public holiday, a gale warning day (i.e. typhoon signal no. 8 or higher hoisted), or a black rainstorm warning day, the time limit shall extend to the next following day not being a public holiday, a gale warning day, or a black rainstorm warning day.

 問 4. 怎樣遞交進／出口報關單？ Q4. How can I lodge import/export declarations? 答 4.進／出口報關單須以電子方式，透過指定服 務供應商提供的服務遞交。服務供應商亦提供把 紙張報關資料轉換為電子信息的服務。 A4. Import/export declarations can only be lodged electronically through the services provided by specified SPs. SPs also provide services for converting paper declaration information to electronic messages.