GAC Clarifies Matters Concerning the Handling of Voluntary Disclosure of Violations

The General Administration of Customs (GAC) has released the Announcement [2025] No. 194, clarifying relevant matters concerning the handling of voluntary disclosure of violations. The Announcement will become effective from October 11, 2025 to June 30, 2027.

According to the Announcement, when voluntarily disclosing its violations of any Customs regulations, if an import and export enterprise or entity has any of eight circumstances, such as "where the tax-related violation is voluntarily disclosed to the Customs within one year from the date of its occurrence, it may be exempted from administrative penalties. When an import and export enterprise or entity voluntarily reports its tax-related violation in writing to the Customs and makes corrections in a timely manner, which is determined as voluntary disclosure by the Customs, such import and export enterprise or entity may apply to the Customs for exemption or reduction of any tax overdue fine in accordance with the law. The Customs will grant exemptions or reductions if the conditions are met. Any act of voluntary disclosure by an import or export enterprise or entity that is subject to a warning or penalties of less than CNY1 million by the Customs will not be included in the records of the enterprise credit status determined by the Customs. If an advanced certified enterprise voluntarily discloses its violation of the Customs regulations, the Customs will not suspend the application of corresponding management measures to such enterprise during the investigation, except for inspection matters involving safety, environmental protection, and health.



(Source: http://www.customs.gov.cn/customs/302249/2480148/6756302/index.html)

Note: The link to the Chinese official website of the document is for your reference.