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问题	如何区分备案清单和报关单 -法律知识
释义	法律分析：备案清单与报关的根本区别是:备案是单向的,将备案清单通过一定途径(人工或电子)给海关就可以了;报关是双向的,要由报关员填写报关单向海关申报,海关接受申报后经过一系列作业(审单征税等)最后放行。法律依据：《中华人民共和国海关法》第二十五条办理进出口货物的海关申报手续，应当采用纸质报关单和电子数据报关单的形式。第二十六条海关接受申报后，报关单证及其内容不得修改或者撤销，但符合海关规定情形的除外。
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