海关在确定进出口货物的征税要素时,有时需要企业在报关单申报之外进行补充申报。“补充申报”制度已于2009年10月1日开始执行,近日,海关总署又发布公告进一步明确了“补充申报”的概念和操作规程。补充申报是指进出口货物的收发货 When determining the taxation elements of import and export goods, the customs may sometimes require enterprises to make supplementary declarations outside the declaration forms. “Supplementary declaration ” system has been implemented in October 1, 2009, recently, the General Administration of Customs issued a further announcement to clarify the concept of “supplementary declaration” and rules of operation. Supplementary declaration refers to the import and export goods receiving and dispatching