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For the "Customs Declaration of the People's Republic of China for goods for import (export)" in these Rules, the terms "customs declaration", "import customs declaration" or "export customs declaration". When filling in the fields of the customs declaration, the following requirements apply:
Preliminary registration number of the customs declaration. One customs declaration corresponds to one preliminary registration number, which is automatically generated by the information system.
The preliminary registration number consists of 18 characters:
The customs registration number assigned to the customs registration upon receipt of the declaration. One copy of the customs declaration corresponds to one customs registration number, which is automatically generated by the information system.
The customs registration number consists of 18 characters:
The name and code of the Chinese legal entity or other organization registered with the customs authorities, which has concluded and executes a foreign trade agreement, is indicated in the field. The 18-digit uniform code of public creditworthiness of a legal entity or other organization is indicated as the code. In the absence of a single public creditworthiness code, its registration code with the customs authorities is indicated.
In special cases, the following filling requirements apply:
On the basis of the customs office at the place of actual import or export of goods , it is indicated appropriate name and the code customs offices in accordance with the Customs Area Code Table defined by the Customs.
In special cases, the following filling requirements apply:
When importing goods, this field indicates the date of submission of the entry application for the vehicle carrying the imported goods. When exporting goods, this field indicates the date of completion of the formalities for the departure of the transport transport transporting the exported goods; when submitting the declaration, the date is not specified. For goods whose actual import or export is not carried out, the date of receipt of the declaration is indicated.
The export/import date consists of 8 characters: year (the first four characters), month (two characters), day (two characters).
The date of filing the declaration is the date of receipt by customs of the declaration data from the consignor/consignee of the goods or the declarant company authorized by him. If the declaration is carried out by filing a declaration in electronic form, the date of filing the declaration is the date of registration of the receipt of the declaration data in the customs computer system. If the declaration is carried out by filing a declaration in paper form, the date of filing the declaration is the date of receipt and registration of the customs declaration by the customs. When submitting the declaration, this field is not filled in.
The date of filing the declaration consists of 8 characters: year (the first four characters), month (two characters), day (two characters).
The number of the "Tolling Trade Manual" issued by the customs, the bonded manual of the special customs control zone or the place of bonded control, "Confirmation of collection and Exemption from duty" or other document confirming registration in a notification or authorization procedure, when the shipper/consignee, the final recipient or the final sender of customs formalities for the notification registration of the processing contract is indicated. raw materials (tolling), verification and confirmation of collection, reduction or exemption from customs duties and other formalities.
Only one registration number can be specified in one copy of the customs declaration. The following detailed filling requirements apply:
A foreign consignee is usually a buyer who has concluded and executes a foreign trade agreement, or a consignee provided for by the contract; a foreign shipper is usually a seller who has concluded and executes a foreign trade agreement.
This field specifies the name and code of the foreign shipper/consignee. As a general rule, the name is indicated in English; if, in accordance with the requirements of inspection and quarantine, it is necessary to indicate the name in another foreign language, this name is indicated after the name in English in short brackets; if the enterprise is an authorized economic operator (AEO) of a state (territory) with mutual recognition of AEO, the AEO code is indicated according to the following sample: "code of the state (territory) + customs code of the enterprise", for example, Singapore AEO enterprise (企业) SG123456789012 (State code for Singapore + 12-digit enterprise code); if the enterprise is an AEO of the state (territory) without mutual recognition of AEO, the code is not specified.
If, due to special circumstances, there is no foreign shipper/consignee, "NO" is indicated instead of the name and code.
The methods of transportation include methods of actual transportation and methods of special transportation provided by customs; the first are methods of transportation for actual import or export and are classified according to the type of vehicle used for the import or export of goods; the second are methods of transportation without actual import or export of goods and are classified according to the change in the regime of goods within China.
The appropriate mode of transportation is selected and indicated in accordance with the "Table of Codes of Modes of Transportation" determined by customs, based on the classification of modes of transportation for the actual import or export of goods or a change in the regime of goods within the PRC.
This field indicates the name or code of the vehicle used for the import or export of goods, as well as the flight number. The content entered in this field must completely coincide with the content of the cargo declaration (loading waybill) provided to customs by the transport authorities.
This field specifies the number of the bill of lading or bill of lading. In one copy of the customs declaration, only one number of the bill of lading or bill of lading may be indicated; if the cargo of the goods is on one invoice (invoice) corresponds to several bills of lading or waybills, for eachbill of ladingor a separate declaration is filled in on the bill of lading.
The following detailed filling requirements apply:
The control method is a method of customs control during the import and export of goods, established on the basis of the form of export-import operation in international trade, taking into account the collection of duties, statistics and conditions of customs control over the movement of goods. The code of the control method consists of 4 characters, of which the first two are the classification code allocated in accordance with the requirements of customs control and computer regulation, and the last two are the code of the export–import operation form developed taking into account international standards.
In this field, based on the actual conditions of the foreign trade transaction, the abbreviated name of the control method and its code selected in accordance with the "Table of Codes of control methods" determined by customs are indicated. Only one code of the control method can be specified in one copy of the customs declaration.
In special circumstances, the following requirements apply to filling in the field on the method of control during the processing of tolling raw materials:
In this field, based on the actual conditions, the abbreviated name of the characteristics of collection and exemption from customs duty and its code selected in accordance with the "Table of codes of the nature of collection and exemption from duty" determined by customs is indicated; if there is a "Confirmation of collection and exemption from duty" issued by customs, the nature of collection and exemption from duty is indicated provided by this confirmation. In one copy of the customs declaration, only one type of characteristics of collection and exemption from customs duty can be specified.
When filling out a customs declaration within the framework of tolling trade, the abbreviation name of the characteristics of collection and exemption from customs duty and its code provided for in the "Tolling Trade Manual" issued by customs is indicated. In special circumstances, the following requirements apply to filling out:
This field specifies the number of the import (export) license, the license for the import (export) of dual-use goods and technologies, the license for the export of dual-use goods and technologies (of a directional nature), the license for the temporary export of textile goods, the export license (within the framework of tolling trade), the export license (within the framework of small border trade).
When a duty-free sale organization sells goods of domestic production with tax refund during export, it is not filled in.
Only one license number can be specified in one copy of the customs declaration.
In this field, when importing (importing) goods, the first port of loading of goods abroad is indicated before the arrival of these goods into the customs territory of the People's Republic of China.
In accordance with the actual conditions, the name of the port and its code are indicated in accordance with the "Table of Codes of Seaports" determined by customs; if the port is not listed in the "Table of Codes of Seaports", the name and code of the relevant State are indicated. When exporting goods from the zone of special customs control or place of bonded control to the territory of the People's Republic of China outside these zones, the name and code of the corresponding zone of special customs control or place of bonded control are indicated in accordance with the "Table of seaports"; if this zone or place is not listed in the "Table of codes of seaports", "unspecified special control zone" (未列 出的的管管区) and its code. If the actual import or export of goods is not carried out, it is indicated "within the PRC" (the corresponding code) and the corresponding code.
This field specifies the number of the export-import agreement for goods (including agreements or orders). In the absence of a commercial transaction, it is not filled in.
When a duty-free organization sells goods of domestic production, which is subject to tax refund during export, this field is not filled in.
When importing goods as a result of a commercial transaction, the state (territory) of the purchase of goods is indicated, when exporting goods, the state (territory) of the sale of goods is indicated. In the absence of a commercial transaction, the State (territory) to which the owner of the right of ownership of the goods belongs is indicated.
This field indicates the name of the relevant State (territory) in Chinese and its code selected in accordance with the "Table of Codes of States (territories)" determined by customs.
When importing (importing) goods, the State (territory) from which goods are sent to the PRC directly or in transit through another state (territory) is indicated as the State (territory) of departure, provided that no commercial transactions take place in this other state (territory) with respect to goods.
The State (territory) to which the goods are sent from the customs border of the People's Republic of China directly or with transit through another state (territory) is indicated as the destination State (territory) for the export (export) of goods, provided that no commercial transactions take place in this other state (territory) with respect to the goods.
When importing and exporting goods by direct transportation without transshipment (transit) through a third state (territory), the State (territory) of departure is the State (territory) of the port of loading of imported goods; the State (territory) of destination is the State (territory) of the port of destination of exported goods.
If, during the import and export of goods with transshipment (transit) through a third State (territory) in this third state (territory), commercial transactions are carried out with respect to the goods, then the State (territory) of transit is the State (territory) of departure or destination.
This field indicates the name in Chinese and the code of the State (territory) of departure or destination, selected in accordance with the "Table of Codes of States (territories)" determined by customs.
If the actual import or export of goods does not occur, "China" and the corresponding code are indicated.
The last port of loading of goods abroad before the arrival of these goods into the customs territory of the People's Republic of China is indicated as the transit port for the import (import) of goods.
The port of destination for the export (export) of goods is indicated as the port of final destination abroad for the transportation of goods; if the port of final destination is unknown in advance, the intended port of destination is indicated.
In accordance with the actual conditions, the name of the port and its code are indicated in accordance with the "Table of Codes of Seaports" determined by customs; if the name or code for the port of transit or port of destination is not given in the "Table of Codes of Seaports", the name and code of the relevant State may be indicated.
If the actual import or export of goods is not carried out, it is indicated "within the PRC" (the corresponding code) and the corresponding code.
As a point of entry for the import (import) of goods, the name in Chinese and the code of the first checkpoint in the PRC to which the vehicle arrives from abroad are indicated;
As an exit point, the name in Chinese and the code of the first checkpoint before leaving the PRC of the vehicle carrying the exported goods are indicated;
The types of entry and exit points include seaports, marinas, airports, airport cargo transport terminals, border checkpoints, railway stations, loading and unloading points for motor vehicles, vehicle inspection sites, land ports, special customs control zones located on the territory of the checkpoint, etc. This field indicates the name of the Chinese checkpoint and its code, selected in accordance with the "Table of Checkpoint Codes" determined by customs.
The types of packaging indicated when importing or exporting goods include packaging for transportation (shipping packaging) and other types of packaging. This field indicates the type of packaging and its code selected in accordance with the "Table of codes for types of packaging" determined by customs.
Shipping packaging – packaging provided by the bill of lading for one place of goods; other types of packaging include various kinds of packaging (packaging) of goods, as well as materials for the substrate of plant origin, etc.
This field indicates the number of items of imported or exported goods in the package (by the number of transported packages of goods). In special circumstances, the following filling rules apply:
Zero cannot be specified in this field; for goods without packaging, "1" is indicated.
The weight is indicated-grossimported or exported goods, reduced by the weight of the outer packaging, that is, the actual weight of the goods. The unit of measurement is 1 kg; if the weight is less than 1 kg, "1" is indicated in this field.
Based on the terms of the actual transaction on the price of imported or exported goods, the terms of delivery (method of transaction) selected in accordance with the "Table of codes for terms of delivery" 1 are indicated-CIF; 2-C&F (CFR); 3-FOB; 4-C&I; 5-市 (Market price); 6-垫仓 (From stock); 7-EXW, defined by customs. If the actual import or export of goods is not carried out, CIF is indicated when importing, FOB is indicated when exporting.
When importing (importing) goods, the costs of transporting goods are indicated ( With the development of the world transport system, the concept of freight has spread to air (English air freight) and land (English land freight) transport.
This column is not filled in if the price of the import transaction of the goods includes the transport costs described above, or if the value of the export transaction does not include the transport costs described above.
Transportation costs can be indicated in one of three ways (freight per unit, total freight amount or freight rate) with an appropriate mark (the sign "1" means the freight rate, "2" - freight per unit, which is one ton of goods, "3" - the total amount of freight), and also by entering the appropriate currency code selected in accordance with the "Currency Code Table" determined by customs.
When a duty-free organization sells goods of domestic production, which is subject to tax refund during export, this field is not filled in.
When importing (importing) goods, the amount of insurance costs before unloading at the place of import into the territory of the People's Republic of China is indicated; when exporting (exporting) goods, insurance costs after loading at the place of export of goods from the territory of the People's Republic of China are indicated.
Insurance costs can be indicated in one of two ways (the total amount of insurance costs or the rate of insurance costs) by entering the appropriate mark (the sign "1" means the rate of insurance costs, "3" - the total amount of insurance costs), as well as by entering the appropriate currency code selected in accordance with "A table of currency codes" defined by customs.
When a duty-free organization sells goods of domestic production, which is subject to tax refund during export, this field is not filled in.
This field specifies expenses in addition to the price of the goods under the transaction, which, based on the relevant provisions of the PRC Regulation "On Customs Duties on Export and Import", must be included in the full customs value or deducted from the full customs value. Other expenses can be indicated in one of two ways (the total amount of other expenses or the rate of other expenses) by entering the appropriate mark (the sign "1" means the rate of other expenses, "3" - the total amount of other expenses), as well as by entering the appropriate currency code selected in accordance with the "Table of Currency codes", by a certain customs.
Other expenses to be included in the full customs value are indicated as a positive number or with a positive rate; other expenses to be deducted from the full customs value are indicated as a negative number or with a negative rate.
When a duty-free organization sells goods of domestic production, which is subject to tax refund during export, this field is not filled in.
This field specifies the codes of the remaining export and import permits, documents for customs control (in addition to those provided for in paragraph 16 of these rules) and accompanying documents selected in accordance with the "Table of codes of documents for Customs control" and "Table of codes for accompanying documents" determined by customs, as well as their numbers.
This field is divided into two columns: the code of the accompanying document (随附单证 代码 ) and the number of the accompanying document ( 随附单证编号 ). The column "code of the accompanying document" indicates the document code selected in accordance with the "Table of codes of documents for customs control" and "Table of codes for accompanying documents" determined by customs. The column "number of the accompanying document" indicates the number of the accompanying document.
When applying for the application of a preferential customs duty rate in respect of goods sold in the zone of special customs control or place of bonded control, when moving these goods to the zone of special customs control (or place of bonded control) or from the zone of special customs control (or place of bonded control), as well as when selling within these zones (2) information on accompanying documents in the customs declaration for goods under a trade agreement shall be indicated in accordance with the above requirements applicable in the framework of ordinary trade, if electronic accounting is carried out through the electronic data exchange system on the place of origin of goods; if there is no electronic accounting for the data of the customs declaration for goods under a trade agreement, then in the column "code of the accompanying document" the sign "Y" is indicated, in the column "number of the accompanying document" the "(code of the trade agreement)" + "registration number of the document confirming the place of origin" is indicated.
The registration number of the document confirming the place of origin is the number automatically assigned by the system after the shipper (consignee) or his representative (declarant) has entered into the electronic information system about the document confirming the place of origin of imported or exported goods.
When exporting raw materials to the territory of Hong Kong SAR or Macao SAR for the production of goods under the agreements SULFUR-Hong Kong or SULFUR-Macau, the information in the declaration is indicated in accordance with the requirements applicable in the framework of ordinary trade; the corresponding registration number assigned to the manufacturer from Hong Kong SAR or Macao SAR after registration, respectively, with the Department of Trade and Industry of Hong Kong SAR or the Economic Bureau of the Macao SAR, indicated in the "interconnected registration" field (关联备案).
The "Document Compliance Table" (单证对应关系表) indicates the correspondence of the serial numbers of goods in the customs declaration and certificate of origin (declaration of the country of origin). The sequence numbers of goods in the customs declaration must include the corresponding sequence numbers of goods in the certificate of origin (declaration of the country of origin); the sequence of these numbers is not required. If, when importing (importing) one batch of goods according to one customs declaration, some of them are not subject to the preferential rate of customs duty, then the serial numbers of these goods may not be indicated in the "Document Compliance Table". 3)
The following requirements apply to filling in:
When selling goods between bonded territories, transferring tolling trade goods to export or import mode, as well as selling goods to the PRC on the basis of "Confirmation of collection and exemption from duty", the corresponding registration number is indicated in the "interconnected registration" field (关联备案).
When transferring goods with full or partial exemption from customs duty to the import (import) regime, the number of the "Letter of the Customs of the People's Republic of China on the transfer of imported goods that are fully or partially exempt from duty" received during this operation for the transfer of goods with full or partial exemption from customs duty is indicated in the "interconnected registration" field (关联备案). duties in import mode.
When transferring goods with full or partial exemption from customs duty to the export (export) mode, the number of "Confirmation of collection and exemption from duty" specified in the "registration number" field of the customs declaration upon import (import) of these goods is indicated in the "interconnected registration" field (关联备案). 4)
When selling goods between bonded territories, transferring goods of tolling trade, it is necessary to first issue a declaration for the import of goods, after which specify the number of customs registration for import in the "customs declaration" field (关联报关单) of the customs declaration for the export of these goods.
When making a direct return transportation of previously imported goods, it is necessary to first issue a declaration for the export of goods, after which fill out the declaration for the import of these goods and specify the number of the customs declaration for the export of goods in the "customs declaration" field (关联报关单) of the customs declaration for the import of these goods.
When transferring goods with full or partial exemption from customs duty to the export (export) regime, you must first fill out a declaration for the import of goods, and then specify the number of the customs declaration for the import of goods in the "customs declaration" field ( 关联报关单) of the customs declaration for the export of these goods.
Filled in on two lines. The first line indicates the serial number of the goods in the customs declaration, the second line indicates the serial registration number; in respect of goods that have been registered in a notification or authorization procedure for use in tolling trade, the application of the bonded regime or full/partial exemption from customs duty, the number of the "Tolling Trade Manual", "Confirmation collection and exemption from duty" or other registration or authorization document. Customs declarations based on trade agreements are filled out in accordance with the requirements provided for by the relevant provisions of the General Customs Administration of the People's Republic of China. Requirements for filling in the second line of this field:
This field specifies a 10-digit digital product code. The first eight digits are the code defined in accordance with the "Customs Tariff of the People's Republic of China" and "Classification of goods for the purposes of Customs Statistics of the People's Republic of China"; the ninth and tenth digits are an additional code for customs control purposes.
It is filled in in two lines: the first line indicates the name of the goods in Chinese of the imported or exported goods, the second line indicates the specification and model of the goods. Detailed filling requirements:
It is filled in on three lines.
This field indicates the name of the currency and its code selected in accordance with the "Currency Code Table" determined by customs; if the "Currency Code Table" does not contain the type of currency in which the transaction was actually made, the amount in the currency shown in the "Currency Code Table" is indicated as a result of converting the amount in the actual currency transactions at the exchange rate of foreign currencies on the date of filing the declaration.
The State (territory) of origin is indicated in accordance with the rules for determining the place of origin provided for by the Regulations of the People's Republic of China "On the Place of Origin of Imported and Exported Goods", the Provisions of the Customs of the People's Republic of China "On the Application of the standard of substantial processing in the rules for determining the place of origin without preferences" as well as departmental acts of the General Customs Administration of the People's Republic of China on the regulation of the place of origin within the framework of trade agreements.
If the place of origin of imported or exported goods in one batch is different, the State (territory) of origin is indicated separately. If the State (territory) of origin of imported or exported goods cannot be determined, "the State is unknown" is indicated. This field indicates the name of the State (territory) and its code selected in accordance with the "Table of Codes of States (territories)" determined by customs.
The State (territory) of the final destination is indicated as the known State (territory) of the final actual consumption, use or further processing of imported or exported goods.
When transporting goods directly without transit through a third State (territory), the State (territory) of the final destination is the State (territory) of destination; when transporting goods in transit through a third State (territory), the State (territory) of the final destination is the State (territory) of the last destination of transportation.
If the State (territory) of the final destination of imported or exported goods in one batch is different, the State (territory) of the final destination is indicated separately.
If it is impossible to determine the State (territory) of the final destination when importing or exporting goods, the State (territory) of the intended final destination of the carriage is indicated as the State (territory) of the final destination. This field indicates the name of the State (territory) and its code selected in accordance with the "Table of Codes of States (territories)" determined by customs.
When importing (importing) goods, a known place of consumption, use or destination of transportation in the PRC is indicated as the destination in the PRC, in particular, the destination of transportation is the location of the organization that is the final consumer. If it is difficult to determine the organization that is the final consumer, the location of the final recipient of the goods known at the time of importation of the goods is indicated. As a source of goods in the PRC, when exporting (exporting) goods, the place of manufacture or initial dispatch of goods on the territory of the PRC is indicated.
If it is difficult to determine the place of manufacture of exported goods, the location of the organization that is the first sender of these goods is indicated. When moving goods between a special customs control zone, a category B bonded logistics center on the one hand and a foreign territory on the other hand, a place within the PRC that corresponds to the location of the corresponding special customs control zone or a category B bonded logistics center is indicated as the destination in the PRC or the source of goods in the PRC.
This field indicates the name of the region in the People's Republic of China and its code, selected in accordance with the "Table of codes of the regions of the state" determined by customs. When entering information about the destination in the PRC, the name of the administrative-territorial unit of the county level and its code selected in accordance with the "Code Table of administrative-territorial entities of the PRC" are additionally indicated. If there are no subordinate administrative-territorial units of the county or city district level, an administrative-territorial unit of the city level may be indicated.
This field specifies the method of collection or exemption from customs duty for each item included in the customs declaration. The method of taxation or exemption from customs duty is indicated on the basis of the "Confirmation of collection or exemption from duty" issued by the customs, or the relevant regulations in accordance with the "Table of codes for methods of collection or exemption from duty" determined by the customs.
When filling out a customs declaration for goods of tolling trade, the method of collection or exemption from customs duty provided for in the "Tolling Trade Manual" is indicated; if the "Tolling Trade Manual" provides for a "guarantee amount" (保金) or a "letter of guarantee" (保函) as a method of collection or exemption from customs duty, it is indicated "complete liberation" (全)).
In accordance with Article 16 of the "Rules of the Customs of the People's Republic of China on the assessment of the full customs value for the export and import of goods" (hereinafter referred to as the Assessment Rules), confirmation of the presence or absence of special relationships (affiliation) between the buyer and seller during import (import) or export (export) is indicated. In the presence of one of the following circumstances, a special relationship arises between the buyer and the seller, in connection with which it is necessary to indicate "YES"; otherwise, "NO" (否) is indicated:
The existence of relationships between the seller and the buyer in business, in which one of the parties is the exclusive representative, exclusive distributor or exclusive buyer of the other party, can also be recognized as a special relationship, provided that the previous part is consistent.
When exporting (exporting) goods, this field is not filled in. In tolling trade and trade within the framework of bond control (with the exception of the sale of goods under bond control in the PRC), this field is not filled in.
In accordance with Article 17 of the Evaluation Rules, the presence or absence of a customs duty payer (taxpayer) confirmation that the presence of special relationships (affiliation) does not affect the price of imported goods is indicated. If the customs duty payer can confirm that the price of goods under the transaction is comparable to any of the types of prices provided below for a transaction made at the same time or a comparable period of time, special relationships are considered not to affect the price of goods under the transaction, in connection with which it is necessary to indicate "NO" (否); otherwise, "YES" is indicated (yes):
When exporting (exporting) goods, this field is not filled in. In tolling trade and trade within the framework of bond control (with the exception of the sale of goods under bond control in the PRC), this field is not filled in.
In accordance with articles 11 and 13 of the Valuation Rules, the presence or absence of direct or indirect payment by the buyer of royalties on the import (import) of goods to the seller or the relevant party is indicated, as well as the inclusion of these deductions in the amount of the actual price paid or payable for imported goods.
If the buyer has an obligation to pay directly or indirectly to the seller or the relevant person royalties that are not included in the amount of the price of imported goods actually paid or payable and comply with Article 13 of the Valuation Rules, the "confirmation of payment of royalties" field indicates "YES" (yes).
If the buyer has an obligation to directly or indirectly pay royalties to the seller or the relevant person, which are not included in the amount of the price of imported goods actually paid or payable, but the customs duty payer cannot confirm compliance with Article 13 of the Valuation Rules, "YES" is indicated in the "confirmation of payment of royalties" field.
If the buyer has an obligation to pay directly or indirectly to the seller or the relevant person royalties that are not included in the amount actually paid or payable price of imported goods, but the payer of customs duty on the basis of Article 13 of the Valuation Rules can confirm the absence of a link between the payable royalties and imported goods, in the field "confirmation of payment license fees" indicates "NO" (否).
If the buyer has no obligation to directly or indirectly pay royalties to the seller or the relevant person, or if the royalties are included in the amount of the price of imported goods actually paid or payable, "NO" (否) is indicated in the "confirmation of payment of royalties" field.
When exporting (exporting) goods, this field is not filled in. In tolling trade and trade within the framework of bond control (with the exception of the sale of goods under bond control in the PRC), this field is not filled in.
When declaring independently, the name and code of the export-import enterprise are indicated; when submitting the declaration on behalf of the declarant, the name and code of the declarant enterprise are indicated. The 18-digit uniform code of public creditworthiness of a legal entity or other organization is indicated as the code.
As the person filling out the declaration (报关人员), the name and surname, code and phone number of the employee registered at the customs office are indicated and the seal of the declarant organization is stamped.