海关报告 meaning in English

customs house report
customs report

Article 55 . in cases where taxpayers having payable duty undergo merger or division , they shall report to the customs before the merger or division and pay the duty payable
第五十五条欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。
In cases where taxpayers undergo merger , division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs
纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。
In cases where taxpayers who owe duty undergo cancellation , disband , go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs before liquidation
纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。