报关单位
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第二条本规定所称的“报关单位”,是指:(1)直接向海关办理进、出口货物和进、出口运输工具报关手续的企业;
Enterprises directly performing the customs procedures for imports and exports and customs formalities applicable to incoming and outgoing means of transport ;
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有报关权的单位均可接受旅客委托,代办报关手续。
The institutions with the authority of customs declaration can be entrusted to go through the procedure of declaration for passengers .