报关企业不能简单将委托人提供的单证资料转交海关报关企业不能以不知情为由推托责任报关企业对委托人提供报关情况具有“合理审查义务” Customs declaration companies can not simply be the principal documents provided by the customs declaration to the Customs declaration business can not be based on the outside world do not know the Duty to declare the responsibility of customs declarations to the client has a “reasonable review obligation”