The < law of the People's Republic of China customs inspection regulation > implementation method "on September 22, 2016 by the department faculty meeting examined and approved by the customs general administration, are hereby released, effective as of November 1, 2016.

 

The director Yu Guangzhou

 

On September 26, 2016

 

The measures for the implementation of the law of the People's Republic of China customs inspection regulations

 

The first chapter the general

 

Article 1 with a view to effectively implement the customs inspection regulations of the People's Republic of China (hereinafter referred to as the inspection regulations), according to the customs law of the People's Republic of China and related laws and administrative rules and regulations, and these measures.

 

Article 2 the auditing regulations stipulated in article 3 of the directly related to import and export goods enterprises and units include:

 

(1) engaged in foreign trade enterprises and units;

 

(2) is engaged in the foreign processing trade enterprise;

 

(3) bonded business enterprises;

 

(4) use or operation of the imported goods granted with duty reduction or exemption enterprises and units;

 

(5) engaged in customs declaration enterprise;

 

(6) import and export goods of the actual consignee or consignor;

 

(7) other directly related to import and export goods enterprises and units.

 

Article 3 the customs directly related to import and export goods of enterprises and units (hereinafter generally referred to as the import and export enterprises and units) of import and export activities for auditing of the following:

 

(1)the import and export declaration;

 

(2) the import and export duties and other taxes and fees to pay;

 

(3) the import and export permission documents and submit relevant documents;

 

(4) records related to the import and export goods, storage;

 

(5) of the bonded goods of import, use, storage, maintenance, processing, sales, transport, display and re-export;

 

(6) use and management of the imported goods granted with duty reduction or exemption;

 

(7) other import and export activities.

 

Article 4 the customs according to the requirements of the audit work, can pass to visit, visit consultation, written enquiry, network investigation and survey of way to relevant industrial associations, government departments and trade related businesses such as investigation, collect the following information:

 

(1) government supervision and management of information;

 

(2) the main conditions of the specific industry, enterprise, trade practices, production and operation, the information such as market structure;

 

(3) the specific goods structure, composition, grade, function, purpose, process flow, working principle and technical indicators or technical parameters, such as price and other information;

 

(4) other information related to import and export activities.

 

Relevant government departments, financial institutions, industry associations and related enterprises investigation shall cooperate with the customs, such as trade, provide relevant information.

 

The second chapter books, documents and other information management

 

Article 5 import and export enterprises and units shall be based on the "accounting law of the People's Republic of China" and other relevant laws and administrative rules and regulations, set up and preparation and keep accounting books, accounting vouchers, accounting statements and other accounting documents, build system of internal management, true, accurate and complete record and reflect the import and export activities.

 

Import and export enterprises and units shall be prepared and keep the original documents can reflect the real import and export activities and record the data.

 

Article 6 the import and export enterprises and units shall, in article 2 of the audit regulations, within the time limit stipulated by the custody of customs clearance documents, import and export documents, contracts and other documents and materials related to import and export business directly or electronic data.

 

The third chapter on the implementation of the customs inspection

 

Article 7 audit by audit people registered of customs. By checking person registered with the goods do not agree to customs or import and export, also can by customs or import and export customs supervision.

 

Can be specified or organizations at a lower level of general administration of customs customs inspection. Customs can be specified or organizations directly under the lower customs penalty within the scope of the customs inspection.

 

Article 8 the customs inspection should be implemented by qualified inspection of law enforcement personnel, the implementation of inspection shall be to the audit people produce customs inspection certificate.

 

Article 9 the inspection 3 days prior, the customs shall to be audit person issuing the notice of customs inspection.

 

The customs without prior notice for auditing, ought to be at the beginning of the implementation of audit inspection person issuing the notice of customs inspection.

 

Article 10 the customs inspectors for auditing, any of the following circumstances, should be avoided:

 

(1) the customs inspectors and the audit of the legal representative or the principal person in charge have close kinship;

 

(2) the customs inspectors or their close relatives have interests in and the inspection;

 

(3) the customs inspectors or their close relatives and the inspectors have other relations, may affect the normal customs inspection work.

 

The inspection people have legitimate reasons may be for customs inspectors withdrawal application are put forward. But before the customs makes a decision to avoid the customs inspectors don't stop inspection tasks.

 

Article 11 the customs inspectors access to, copy by checking the accounting books, accounting vouchers, declaration documents and other relevant documents (hereinafter generally referred to as the books, documents and other related information), the person checking the legal representative or the principal person in charge of or its designated representative (hereinafter generally referred to as the inspection representative) shall be present and provide truthful and assist the customs according to customs requirements.

 

To be checking people's books, documents and other relevant information to replicate, by inspection representative shall, data copy with the original is verified on the replicated data indicate the source, the number of pages, replication, time, and "this thing with the original consistent, check and correct, and shall be signed.

 

By checking people recorded according to the foreign language books, documents and other related information, should be provided to meet the requirements of the customs in Chinese translation.

 

Article 12. The persons being auditing by modern information technology such as computer, network communication means for management, shall provide books, documents and other relevant materials to the customs of electronic data, and in accordance with the requirements of the customs open the related system and provide instructions and other relevant documents. On the inspection of the electronic data replication, you should indicate the production methods, production time, producer, data content and the original place, etc., and by the producers and the person checking on behalf of the signature.

 

Article 13 by inspection in place does not have access to, copy of working conditions, agreed by by inspection, the customs may consult, replication in other places.

 

Customs need to consult, replication in other places, shall fill in the customs inspection, examination of documents, counted by the parties, after check, signed by the customs inspectors and inspection people represent on the customs audit the audit form shall be signed.

 

Article 14 the customs inspectors into by inspection of production and operation places, goods storage place, monitor the production and operation of the related to import and export activities and goods, the representative shall be present by checking people, open Spaces, moving goods, according to the requirements of the customs open and reclaims the packing of the goods, etc.

 

Inspection results should be filled out by the customs inspectors check records, signed by the customs inspectors and inspection person on behalf of the signature on the inspection records.

 

Article 15 the customs inspectors ask by checking the legal representative of the people, the principal person in charge and other related personnel, should make notes, and be signed by asking people, records, and asked people to confirm.

 

Article 16 the customs for auditing, to have financial connections and the inspection or other business enterprises, units and import and export activities to collect relevant data and documents, related enterprises and work units shall cooperate with the customs.

 

Article 17 after directly under of customs and excise or its authorized membership approval of customs and excise, the customs may, with the help query notice to commercial Banks or other financial institutions queries are checking account.

 

Article 18 of the customs for auditing, found by inspection may transfer, hiding, tampering with or destroys account books, documents and other relevant information by directly under of customs and excise or its authorized membership approval of customs and excise, can seal up, distrain its books, documents and other relevant information and the relevant electronic data storage medium.

 

Customs for auditing, found by inspection of import and export goods are suspected violation of customs law and other relevant laws, administrative regulations, the directly affiliated of customs and excise or its authorized membership approval of customs and excise, can seal up, distrain the relevant import and export goods.

 

Customs implementing seizure, detainment shall be based on the law of the People's Republic of China on administrative enforcement law and other relevant laws and administrative regulations.

 

Article 19 by auditing have regulations on the inspection of one of the ACTS listed in article 30 and article 31, the customs shall issue the notice of the customs deadline to correct, inform the inspection person to correct content and duration, and check to correct the situation.

 

By checking people do not make the corrections within the time limit, the customs may, according to customs regulations to adjust its credit rating.

 

Article 20 JiZhaZu found by checking people suspected of illegal or levied, short-or non-payment, shall solicit opinions by checking people in writing, by inspection shall within 7 days from the date of receipt of the relevant material put forward written opinions to the JiZhaZu.

 

Article 21 after JiZhaZu for auditing, shall be submitted to the customs audit report. The customs shall, after receiving the audit report within 30 days from the date of making the customs audit conclusion, delivered by the auditing.

 

Article 22 in any of the following circumstances, the directly affiliated of customs and excise or its authorized membership approval of customs and excise, customs can put an end to the audit:

 

(1) by inspection missing;

 

(2) terminated by auditing people, no rights and obligations under.

 

Article 23 the customs found not in accordance with the regulations set by checking people or books, or remove, hide or tampered with or destroys account books shall transfer the relevant information reported by the auditing of the place where the financial department of the people's government at or above the county level.

 

Article 24 the customs for auditing, can entrust certified public accountants, tax accountant firm or other accounting, tax and other relevant qualifications and ability of professional organizations, professional conclusion on relevant issues, approved by the customs after material can be used as audit evidence for ascertaining the facts. Be professional conclusion to the audit people entrust a specialized agency can be a reference for customs inspection.

 

Customs entrust a specialized agencies, the parties shall sign an agreement, clear the matters entrusted and the rights and obligations, etc.

 

Professional bodies such as fraud, concealing facts, in violation of the confidentiality agreement, the customs shall truthfully record, make corresponding disposal, and can notify relevant departments or trade associations.

 

The fourth chapter active disclosure

 

Article 25 a written report to the customs import and export enterprise, the unit active its violation of customs regulation and subject to customs processing and related enterprises in the customs may, the unit active disclosure. But except for any of the following circumstances:

 

(1) the report before the customs have illegal clues;

 

(2) the report before the customs has informed by checking for auditing;

 

(3) the report content inaccuracies or other illegal ACTS.

 

Article 26 active disclosure shall be submitted to the customs import and export enterprises, unit related proof material such as account books, documents, and for the truthfulness, accuracy and completeness of the submitted materials.

 

Customs import and export enterprise, the unit shall verify the initiative to disclose the report, can be to supplement relevant materials.

 

Article 27 for active disclosure of import and export enterprise, unit, in violation of customs supervision provisions, the customs shall be given a lighter or mitigated administrative penalty; A minor illegal act, promptly puts it right and causes no harmful consequences, no administrative punishment.

 

To take the initiative to disclose and payment of tax of import and export enterprises and units, the customs can derate fine for delaying payment.

 

The fifth chapter bylaws

 

"Day" as described in the article 28 these measures are all natural. Documents served or start on that day, during the calculation in the period. The last day of the period met the rest day or statutory holiday, should be postponed to the first working day after the rest day or statutory holiday.

 

Article 29 the audit people refuse to sign for audit documents, the customs may witness to be present, that is, indicate the reason and date, signed by witness and at least two customs inspectors, left the inspection documents by inspection of the sites of production and business operation. Customs can also left the inspection documents by inspection of the sites of production and business operation, and use the way such as pictures, video record the whole process, known as the audit have been sign for it.

 

Article 30 the representative of the relevant evidence materials by checking people not signature, customs inspectors shall be indicated in the relevant material, and be signed by at least two customs inspectors.

 

Do check up, copy, check the customs, the inspection representative is not present, the customs shall indicate the reason and date, and signed by at least two customs inspectors.

 

The signature, article 31 of the provisions referred to in these regulations refers to the person checking on behalf of the signature or stamp by inspection seal.

 

Article 32 audit document by using the measures announced separately by the general administration of customs.

 

Article 33 of these regulations shall be explained by the customs general administration.

Article 34 this way since November 1, 2016. The general administration of customs on January 11, 2000 to 79 released by the < law of the People's Republic of China customs inspection regulation > implementation method "shall be repealed simultaneously.