问题 多项选择题

下列关于进、出口货物申报期限的表述正确的是( )。

A.进口货物的收货人应当自货物进境之日起14日内,向海关申报

B.进口货物的收货人应当自装载货物的运输工具申报进境之日起14日内,向海关申报

C.出口货物的发货人除海关特准的外,应当在货物运抵海关监管区后、装货的24小时以前向海关申报

D.出口货物的发货人除海关特准的外,应当在货物运抵海关监管区装货后的24小时以前向海关申报

答案

参考答案:B,C

解析: 根据《中华人民共和国海关法》对申报期限的规定,进口货物的收货人应当自装载货物的运输工具申报进境之日起14日内,向海关申报;出口货物的发货人除海关特准的外,应当在货物运抵海关监管区后、装货的24小时以前向海关申报。

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