The decision of the State Council on Amending the "People's Republic of China Customs Inspection Regulations"

State Council decided on the "People's Republic of China Customs inspection regulations" be amended as follows:

a, the second amended as follows: " in this regulation, customs inspection, the date refers to the customs clearance of import and export goods within three years or bonded goods, customs supervision within three years period of tax relief on imported goods and the subsequent, and import and export of goods directly related to business , (hereinafter referred to as the information books, documents, etc.) units of accounting books, accounting vouchers, customs declaration documents and other relevant information related to import and export goods and verification to supervise the authenticity and legality of their import and export activities. "|| |
Second, be added as Article IV:. "according to customs inspection work needs to collect specific items to the relevant industry associations, government departments and enterprises and other relevant information related to the industry and the import and export activities related to the collection of information trade secrets, the Customs shall be kept confidential. "

three, will be changed to Article VII, and in the first paragraph" directly related to import and export activities of enterprises and units "to" import and export of goods directly related to the business units "; in the second paragraph of" keeping the date of release of the import and export goods shall, three years "to" should be kept "within the period specified in Article 2 of the Ordinance.

Four, Article VII to Article VIII, revised as: "the import and export of goods directly related to business units and improve the accounting system, correctly and completely by a computer bookkeeping, accounting, and its computer storage and output accounting records deemed accounting information. "

V. deleting Article VIII.

VI, IX will be revised as follows: "Customs should be in accordance with the requirements of customs supervision, depending on the circumstances and the import and export of goods directly related to business, import and export credit status and risk profile of the unit as well as import and export goods ., focus on determining the customs inspectors "

VII, Article 10 is revised to read:" when inspectors should check the implementation of the 3rd written notice audited Customs audited significant illegal suspects. , as well as import and export goods under the information their books, and other documents may be transferred, conceal, destroy other emergency situations, the director of regional Customs or its authorized subordinate Customs approval, the Customs may, without prior notice inspection. "

VIII, article 14 of the "approved by the Customs and Excise" was changed to "by the director of regional Customs or its authorized subordinate Customs approval."

Nine, the fifteenth amended as follows: "when Customs inspectors found that the audited possible to transfer, conceal, falsify or destroy books, documents and other relevant materials, or by directly under the Customs and Excise its authorized subordinate Customs approval, may seize, detain its books, documents and other relevant information and related electronic data storage medium. this measure shall not impede the normal production and business activities audited.
|| | "Customs to identify the circumstances or evidence, it shall immediately release the information books, documents and other electronic data storage media and related seizure, seizure. "

X. Article XVI of the" approved by the Customs and Excise "was changed to" by the director of regional Customs or its authorized subordinate Customs approved "; the" archive "to" seizure , seizure "

XI is added as Article XXI:." when the Customs inspection can be entrusted with accounting, tax and other aspects of professional bodies to make professional conclusions on related issues.

"Commissioned by the audited accounting, tax and other aspects of professional bodies to make professional conclusions can be used as reference for customs inspection."

XII, will be changed to Article XXI Article 22 is amended as: "after the implementation of the Customs audit group audit, the audit report shall be submitted to the customs audit report concludes that the audited allegedly unlawful prior to the audit report should be submitted to the customs facts determined solicit inspection. people's opinion, the audited shall receive 7 days from the date of the relevant materials will be sent to the customs of their written submissions. "

XIII, Article 22 will be changed to Article 23 , is added as the second paragraph:. "the customs shall give reasons for its conclusion in the audit conclusions and inform the rights of the audited"

XIV, Article 25 will be renumbered twenty-six, and one of the "acts of violation of customs supervision" to "violation of customs supervision provisions of the act"; added as the second paragraph: "and the import and export of goods directly related to the business units to the customs initiative report on its violation of customs supervision provisions of the act, and be subject to customs processing, should be given a lighter or mitigated administrative penalty "

five, the Article 29 to Article 30 and amended as follows:." audited any of the following acts shall be imposed by the Customs, overdue correction, a fine of 20,000 yuan more than 100,000 yuan; the circumstances are serious, revoke its declaration registration; directly responsible supervisor and other directly responsible personnel at 5,000 yuan fine of 50,000 yuan; constitute a crime, be held criminally responsible:

"(a) to the Customs providing false information or concealing important facts;
| || "(b) refuse to provide information to Customs delays books, as well as documents and other related electronic data storage medium;

" (iii) remove, conceal or falsify or destroy declaration documents, import and export single permits, contracts, and other information directly related to import and export business and related electronic data storage medium. "

XVI will be changed to Article 30 Article 31 is amended as:" not prepared in accordance with audited or custody declaration documents, import and export documents, contracts, and import and export business directly related to other information, the Customs shall be imposed, overdue correction, at 1 million to 5 million fine; if the circumstances are serious, revoke its declaration registration; the directly responsible person in charge and other directly responsible personnel at more than 1,000 yuan a fine of 5,000 yuan. "

XVII deleting Article 32

article is added as Article 32:." Is not set or the preparation of the audited books in accordance with the regulations, or transfer, conceal, falsify or destroy books in accordance with the relevant provisions of the accounting law of legal liability. "

Nine, on the part of the provisions of the following modifications: (a)

in the first article", "before" These Regulations are formulated in accordance with "Customs Law of the People's Republic of China" (hereinafter referred to as the Customs law). "

(ii) the third, the fifth" directly related to import and export activities of enterprises and units "to" import and export of goods directly related to business units "; deleting the third sixth," or their designated representatives engaged in "to" or their designated representatives "|"

(c) of article 19 of the.. " ||
(d) of Article 24 will be changed to Article 25 and one of the "sealed" to "attachment, arrest."

(v) the thirtieth a changed Article 33, and one of the "administrative sanctions" to "punishment."

this decision shall become effective October 1, 2016.

"China people's Republic of Customs audit Ordinance "decision made under this provision be amended accordingly and the serial number to be adjusted accordingly, republication.


people's Republic of China customs inspection regulations

(1997 January 3 Japanese People's Republic of China State Council Decree No. 209 released under the January 8, 2011, "the State Council on repeal and modify some administrative regulations," according to the first amendment June 19, 2016, "State Council on Revising <People's Republic of China customs inspection regulations> decision "second Amendment)



General Provisions Article 1 in order to establish and improve customs inspection system, strengthen customs supervision and management, to maintain the normal order of import and export and the parties the legitimate rights and interests, the protection of national tax revenue, promote the development of foreign trade, according to "People's Republic of China Customs law" (hereinafter referred to as the Customs law), the enactment of this Ordinance.

Article Regulation, customs inspection, It refers to the date of the customs clearance of import and export goods from three years or three years in the bonded goods, customs supervision period and tax relief on imported goods after the goods directly related to import and export enterprises, units of accounting books, accounting vouchers, customs declaration documents and other relevant information (hereinafter referred to books, documents and other relevant materials) and the relevant import and export cargo verification to supervise the authenticity and legality of their import and export activities.

Article Customs import and export of goods directly related to the following business units implement customs inspection:

(a) engaged in foreign trade enterprises and units;

(ii) engaged in foreign trade processing enterprises; | ||
(iii) other bonded business enterprise;

(iv) use or business tax relief on imported goods business units;

(V) in customs business enterprises; other enterprises with import and export of goods directly related

(vi) General Administration of Customs, the unit.

Article according to customs inspection work necessary, to the relevant industry associations, government departments and and other related businesses to collect specific items, information on the industry and the import and export activities. Collection of information relating to trade secrets, the Customs shall be kept confidential.

Article customs and customs officers to perform customs inspection duties, be objective and fair, practical and realistic, clean and honest, audited the conservative business secrets, shall not infringe upon the legitimate rights and interests of the units being checked. Management

chapter books, documents and other relevant materials

Article 6 of the import and export of goods directly related enterprise, unit set, prepared accounting books, accounting vouchers, accounting statements and other accounting documents, should be true, accurate and complete records and reflect the situation of import and export business.

Article import and export of goods directly related enterprises and units shall, in accordance with relevant laws and administrative regulations of the custody period, keeping accounting books, accounting vouchers, accounting statements and other accounting information.

Declaration card, import and export documents, contracts and other data import and export business directly concerned shall keep within the time limit specified in Article II of this Ordinance.

Article VIII import and export of goods directly related to business, accounting system sound through the computer correctly and complete bookkeeping, accounting, financial records stored in the computer and output as if the accounting data. Chapter III implementation



customs inspection of customs supervision in accordance with Article IX Customs shall request, in accordance with the import and export of goods directly related to business, import and export credit status and risk profile, and the unit the specific circumstances of import and export goods, customs inspection to determine the focus. When inspectors should check the implementation of the 3rd, written notice of the audited

Article X of the Customs. In the audited major illegal suspects, under the relevant information on their books, documents and other import and export goods may be transferred, conceal, destroy other emergency situations, the director of regional Customs or its authorized subordinate Customs approval, the Customs may without prior notice inspection.

When Article XI Customs inspection shall form inspection groups. Inspection group composed of staff not less than two. Article 12 The customs

When carrying out checks, Customs officers shall show their customs inspection certificate.

Customs inspection certificate, issued by the General Administration of Customs.

Article XIII When customs inspection, customs officers and the audited direct interest, should be avoided.

When Article XIV customs inspection, you can exercise the following powers: information

(a) consult and copy the audited books, documents and other;

(2) entering the audited production and business establishments, storage areas, and import and export inspection activities related to production operations and cargo;

(c) ask the legal representative of the audited mainly responsible for personnel and other relevant personnel and problems with the import and export activities;

(IV) by the director of regional Customs or its authorized subordinate Customs approved the audited queries in a commercial bank or other financial institution deposit accounts.

Article XV When Customs inspectors found that the audited possible to transfer, conceal, falsify or destroy books, documents and other relevant information, the director of regional Customs or its authorized subordinate Customs approval, may seize, detain information on its books, as well as documents and other related electronic data storage medium. This measure shall not impede the normal production and business activities audited.

Customs to identify the circumstances or evidence, it shall immediately release the information books, documents and other electronic data storage media and related seizure, seizure.

When Article XVI customs inspectors found that import and export goods of the audited violation of the Customs Law and other relevant laws and administrative regulations of the suspect, the director of regional Customs or its authorized subordinate Customs The Commissioner may approve seizure, detention related to import and export goods.

Article XVII audited shall cooperate with the Customs inspection work and provide necessary working conditions.

Article XVIII audited shall be subject to customs inspection, tell the truth and provide information on books, documents, etc., shall not refuse, delay or concealment.

Audited using a computer bookkeeping, accounting software should be provided to the customs, the use of manuals and other relevant information.

Article XIX customs inspection information copy of the audited books, or enters the audited production and business establishments, when the storage areas to check, the legal representative or the chief responsible officer or a designated representative shall be present, and in accordance with the requirements of the customs inventory of books, open storage areas, moving the goods or turn on the packaging of goods.

When Diershitiao customs inspection, and the audited financial transactions or other business relations with the units shall truthfully report the situation to the customs audited, provide relevant information and evidence.

Article XXI Customs when carrying out checks, can be entrusted to accounting, tax and other aspects of professional bodies to make professional conclusions on related issues.

Commissioned audited accounting, tax and other aspects of professional bodies to make professional conclusions can be used as reference for customs inspection.

Article 22 group after the implementation of customs inspection audit, the audit report shall be submitted to the customs. Audit report identified audited suspected illegal before the Customs shall submit an audit report on the facts determined to seek the views of the audited, the audited shall, within seven days from the date of receipt of the relevant material, will send their comments in writing Customs.


Article 23 The Customs shall, within 30 days from the date of the audit report, to make customs checks and send the receipt of the audited.

Customs shall give reasons for its conclusion in the audit conclusions and inform the rights of the audited.

Chapter customs inspection process

Article 24 of the Customs inspectors found that import duties or other taxes levied or levied by the Customs in accordance with the Customs Law and relevant tax laws and administrative regulations to be levied audited; because audited violations caused little or missed, the Zhuizheng by the Customs in accordance with the provisions of the Customs law and the relevant tax laws and administrative regulations.

Audited within the period prescribed by the Customs fail to pay taxes, customs can take enforcement measures in accordance with the first paragraph of Article 60 of the Customs Law, the provisions of the second paragraph.

Article 25 in accordance with the provisions of Article 16 of the seizure provisions of the relevant import and export goods seized by customs inspectors suspected illegal exclusion, the Customs shall immediately lift the seizure, detention; Customs inspectors found illegal handled by the Customs in accordance with the provisions of the Customs law and the Customs regulations on administrative punishment.

Article 26 Customs inspection, finds that the audited violation of customs supervision provisions of the act shall be handled by the Customs in accordance with the provisions of the Customs Law and the Customs Regulations on Administrative Punishment.

Import and export of goods directly related to the business units take the initiative to report to the customs of their violation of customs supervision provisions of the act, and be subject to customs processing, it should be given a lighter or mitigated administrative penalty.

Article 27 Customs inspectors found that the audited smuggling acts constitute a crime shall be investigated for criminal responsibility; not constitute a crime by Customs in accordance with the regulations of the Customs Law and the Customs Administrative Punishment regulations.

Article 28 Customs inspection by decision or pursued payment underpaid taxes, smuggled goods and illegal income confiscated and a fine collection of all the state treasury.

Article 29 audited happen with customs tax dispute, in accordance with Article 64 of the Customs Law provisions.



Chapter V Legal Liability Article 30 audited the following acts, the Customs shall be imposed, overdue correction, 20,000 yuan to 100,000 yuan shall be imposed; the circumstances are serious, revoke its declaration registration; the directly responsible person in charge and other directly responsible personnel at more than 5,000 yuan a fine of 50,000 yuan; constitute a crime, be held criminally responsible:

(a) provide to the Customs false information or concealing important facts;

(b) refuse to provide information to Customs delays books, as well as documents and other related electronic data storage medium;
|| | (c) the transfer, conceal, falsify or destroy declaration documents, import and export documents, contracts, and other information directly related to import and export business and related electronic data storage medium.

Not prepared in accordance with Article 31 of the audited or custody declaration documents, import and export documents, contracts and other data directly related to import and export business, the Customs shall be imposed, fails corrections, 10,000 yuan more than 50,000 yuan; the circumstances are serious, revoke its declaration registration; the directly responsible person in charge and other directly responsible personnel at more than 1,000 yuan a fine of 5,000 yuan.

Article 32 audited have not set up or worked out books, or transfer, conceal, falsify or destroy books in accordance with the relevant provisions of the Accounting Law of legal liability.

Article 33 Customs personnel in inspection of dereliction of duty, abuse of power, or taking advantage of his position, accepting obtain audited property constitutes a crime, be held criminally responsible ; not constitute a crime, shall be punished.



Chapter VI Supplementary Provisions Article 34 These Regulations shall be the date of promulgation.