The declaration and review of the order number requires the General Administration of Customs 124, including that taxpayers must go through the formalities of tax declaration for import and export goods at the customs, classify the goods according to law, and make supplementary declaration as required after examination. In the process of examination and approval, the customs shall register and examine the model, category, tariff code and origin of the goods. 1. Declaration and review requirements of order number. General Administration of Customs 124: (1) When importing and exporting goods, taxpayers shall go through the declaration formalities with the customs according to law and submit relevant documents in accordance with regulations. When the customs deems it necessary, the taxpayer shall also provide the relevant information needed to determine the classification, customs value and origin of the goods. If the information provided is in a foreign language, the taxpayer shall provide a Chinese translation and be responsible for the contents of the translation when required by the customs. For the import and export of goods with duty reduction or exemption, in addition to the goods with duty reduction or exemption listed in Article 72 of these Measures, taxpayers shall also submit the Certificate of Duty Exemption for Import and Export Goods (hereinafter referred to as the Certificate of Duty Exemption) issued by the competent customs, the format of which is shown in the Annex. (2) Taxpayers shall truthfully declare the commodity name, tariff code (commodity code), specification, model, price, transportation premium and other related expenses, origin and quantity of import and export goods in accordance with the relevant provisions of laws, administrative regulations and customs rules on commodity classification, approval of duty-paid price and management of origin. (3) In order to examine and determine the commodity classification, customs value and origin of import and export goods, the customs may require taxpayers to make supplementary declarations in accordance with relevant regulations. Taxpayers can also take the initiative to request supplementary declarations when they think it is necessary. (4) The customs shall, in accordance with the provisions of laws, administrative regulations and customs rules, examine and verify the commodity names, specifications, tariff codes, origin, prices, trading conditions and quantity of import and export goods declared by taxpayers. According to the specific conditions of customs clearance at ports and the import and export of goods, the customs can only make a procedural review of the declaration contents during the customs clearance of goods, and then make substantive verification on whether the declared price, commodity classification and origin are true or not after the goods are released. (5) In order to examine and determine the commodity classification, duty-paid price and origin of import and export goods, the customs may inspect the import and export goods, organize laboratory tests and inspections or check relevant enterprises. After examination, if the customs finds that the tariff code of import and export goods declared by taxpayers is wrong, it shall be re-determined in accordance with the relevant provisions on commodity classification. After examination, if the customs finds that the price of import and export goods declared by the taxpayer does not meet the transaction price conditions, or the transaction price cannot be determined, it shall be assessed separately in accordance with the relevant provisions on examining and approving the customs value of import and export goods. Upon examination, if the customs finds that the origin of the import and export goods declared by the taxpayer is wrong, it shall, in accordance with the relevant provisions of the customs administration of origin, confirm it by examining the certificate of origin provided by the taxpayer, conducting physical inspection of the goods or examining other relevant documents. Upon examination, if the customs finds that the contents of the application or declaration submitted by the taxpayer do not conform to the relevant provisions on tax reduction or exemption, it shall calculate the tax in accordance with the provisions. Taxpayers who violate customs regulations and are suspected of making false or concealed reports shall be handed over to the customs investigation or anti-smuggling department for handling according to regulations. (6) Taxpayers may, before the actual import and export of goods, apply to the customs for commodity pre-classification, price pre-examination or pre-determination of origin of imported and exported goods in accordance with relevant regulations. After examination and confirmation, the customs shall notify the taxpayer in writing when the goods are actually imported and exported and confirm them. Two. Types of Customs Punishment (1) Warning Customs warning is a kind of punishment that the customs condemns and admonishes the parties who violate the customs administrative law, so that they realize the illegality of their actions and will not repeat them in the future. Warning belongs to reprimand and punishment, which is a negative evaluation made by the state on the illegal behavior of the parties. The impact of warning is mainly to form a certain psychological pressure on the parties, resulting in reputation loss and facing an unfavorable social public opinion environment. Warning is the lightest of all kinds of administrative punishment, which is applicable to those illegal acts with minor circumstances and little harm. In the setting of responsibility ladder for many illegal acts, warning is the lowest punishment ladder. Warnings can be applied alone or in combination with other types of administrative penalties. Warning is a kind of punishment without discretion. (2) Fine Customs fine means that the customs forces the illegal parties to pay a certain amount by causing economic losses to warn them not to commit illegal acts in the future. Fine is a common and frequently used means in customs administrative punishment. This is also related to the fact that most customs administrative violations involve economic interests. For example, smuggling is generally a profit-making behavior, and depriving the parties of certain property rights is a sharp punishment to warn them not to commit crimes in the future. Third, the legal nature of the customs administrative ruling. The customs administrative ruling is an administrative interpretation. According to the resolution of the 19th session of the 5th the NPC Standing Committee on June 198 1, the administrative organ has the right to explain the specific application of laws and administrative regulations in administrative work. Therefore, the interpretation of laws and administrative regulations made by the customs does not belong to the provisions of laws and decrees that need to be further clarified or supplemented, nor to the specific application of other laws and decrees in judicial and procuratorial work, but only to the specific application of laws and administrative regulations in administrative work. According to Article 12 of the Administrative Procedure Law, the customs administrative ruling is an administrative act that cannot be sued. According to Article 7 of the Administrative Reconsideration Law and Item 2 of Article 7 of the Measures for Administrative Reconsideration of People's Republic of China (PRC) Customs, citizens, legal persons or other organizations can apply for reconsideration of the customs administrative ruling at the same time when applying for reconsideration of a specific administrative act. Enterprises and individuals will go through the customs when they are involved in import and export transactions; Depending on the situation, a certain fee will be paid. In this regard, China has issued the General Administration of Customs 124 order.