进出口货物报关单是进出口货物所有人或其代理人向海关申报货物进出口的主要单据,是海关对进出口货物实施监管、征税、统计的重要凭证,也是海关对违反海关法规的行为进行调查、处理的重要依据。因此,进出口货物报关单对海关有效行使职权具有重要意义。 The import and export goods declaration form is the main document for the import and export goods owners or their agents to declare the import and export of goods to the customs. It is an important document for the customs to supervise, levied, and collect statistics on import and export goods, and it is also an act of the customs to violate customs regulations. The important basis for investigation and processing. Therefore, import and export goods declarations are of great significance to the effective exercise of authority by the customs.