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| 1. | other taxpayers, it shall be the date on which the detailed account of consignment sales are received from |
| 委托其他纳税人代销货物，为收到代销单位销售的代销清单的当天； |
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| 2. | of this Article may be exempted from inspection upon the examination and approval of an application from |
| 本条第一款规定的进出口商品，经收货人、发货人申请，国家商检部门审查批准，可以免予检验。 |
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