Regulations of the People's Republic of China on Customs Inspection (Revised in 2016)
Regulations of the People's Republic of China on Customs Inspection (Revised in 2016)
Regulations of the People's Republic of China on Customs Inspection (Revised in 2016)
Order of the State Council of the People's Republic of China No. 670
June 19, 2106
(Promulgated by the Order of the State Council of the People's Republic of China No. 209 on January 3, 1997, revised for the first time according to the Decision of the State Council on Repealing and Revising Certain Administrative Regulations issued on January 8, 2011; and revised for the second time according to the Decision of the State Council on Revising the Regulations of the People's Republic of China on Customs Inspection issued on June 19, 2016.)
Chapter I General Provisions
Article 1 With a view to establishing and improving the Customs inspection system, strengthening the regulation imposed by the Customs, maintaining the normal order of import and export, safeguarding the legitimate rights and interests of parties concerned, guaranteeing the tax revenue of the State, promoting the development of foreign trade, these Regulations are hereby promulgated in accordance with the Customs Law of the People's Republic of China (the "Customs Law").
Article 2 The term "Customs inspection" as mentioned in these Regulations refers to the inspection of accounting books, accounting documents, Customs declaration documents and other related materials (hereinafter collectively referred to as "accounting books, documents and other related materials") of enterprises and entities directly related to imported or exported goods and the related imported or exported goods within three years after the date of release of the imported or exported goods or within the term of the Customs supervision of the bonded goods or imported goods subject to tax reduction or exemption and the following three years by the Customs to oversee the authenticity and legitimacy of the importing or exporting activities.
Article 3 The Customs shall conduct inspection of the following enterprises and entities directly related to imported or exported goods:
1. Enterprises and entities engaged in foreign trade;
2. Enterprises engaged in foreign processing trade;
3. Enterprises engaged in bonded business;
4. Enterprises using or operating imported goods subject to tax reduction or exemption;
5. Enterprises engaged in Customs declaration business;
6. Other enterprises and entities directly related to imported or exported goods as stipulated by the General Administration of Customs.
Article 4 When deeming necessary, the Customs may collect information on the import and export of specific goods and industries from relevant industry associations, governmental departments and enterprises. Where the information collected involves trade secrets, the Customs shall keep it confidential.
Article 5 The Customs and Customs officers shall, when performing the Customs inspection duties, be objective and fair, discern the truth, be honest in performing duties, keep the trade secrets of persons under inspection confidential, and refrain from infringing on the legitimate rights and interests of the persons under inspection.
Chapter II Management of Accounting Books, Documents and Other Related Materials
Article 6 Accounting books, accounting documents, accounting statements and other accounting materials established and complied by enterprises and entities directly related to imported or exported goods shall record and reflect import or export business in a truthful, accurate and complete manner.
Article 7 Enterprises and entities directly related to imported or exported goods shall retain their accounting books, accounting documents, accounting statements and other accounting materials within the time limit as prescribed in the relevant laws or administrative regulations.
The Customs declaration documents, import and export documents, contracts and other materials directly related to import or export business shall be retained within the time limit stipulated in Article 2 hereof.
Article 8 Where enterprises and entities directly related to imported or exported goods have established a sound accounting system through which their accountants can correctly and completely keep accounts and check computation via computers, the accounting records stored and outputted by their computers shall be deemed as accounting materials.
Chapter III Implementation of Customs Inspection
Article 9 The Customs shall, according to the import or export credit records and risks of enterprises and entities directly related to imported or exported goods and the specific status of imported or exported goods, determine the focus of the inspection in compliance with the requirements for Customs supervision.
Article 10 When conducting Customs inspection, the Customs shall notify persons under inspection in writing three days prior to such an inspection.
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Order of the State Council of the People's Republic of China No. 670
June 19, 2106
(Promulgated by the Order of the State Council of the People's Republic of China No. 209 on January 3, 1997, revised for the first time according to the Decision of the State Council on Repealing and Revising Certain Administrative Regulations issued on January 8, 2011; and revised for the second time according to the Decision of the State Council on Revising the Regulations of the People's Republic of China on Customs Inspection issued on June 19, 2016.)
Chapter I General Provisions
Article 1 With a view to establishing and improving the Customs inspection system, strengthening the regulation imposed by the Customs, maintaining the normal order of import and export, safeguarding the legitimate rights and interests of parties concerned, guaranteeing the tax revenue of the State, promoting the development of foreign trade, these Regulations are hereby promulgated in accordance with the Customs Law of the People's Republic of China (the "Customs Law").
Article 2 The term "Customs inspection" as mentioned in these Regulations refers to the inspection of accounting books, accounting documents, Customs declaration documents and other related materials (hereinafter collectively referred to as "accounting books, documents and other related materials") of enterprises and entities directly related to imported or exported goods and the related imported or exported goods within three years after the date of release of the imported or exported goods or within the term of the Customs supervision of the bonded goods or imported goods subject to tax reduction or exemption and the following three years by the Customs to oversee the authenticity and legitimacy of the importing or exporting activities.
Article 3 The Customs shall conduct inspection of the following enterprises and entities directly related to imported or exported goods:
1. Enterprises and entities engaged in foreign trade;
2. Enterprises engaged in foreign processing trade;
3. Enterprises engaged in bonded business;
4. Enterprises using or operating imported goods subject to tax reduction or exemption;
5. Enterprises engaged in Customs declaration business;
6. Other enterprises and entities directly related to imported or exported goods as stipulated by the General Administration of Customs.
Article 4 When deeming necessary, the Customs may collect information on the import and export of specific goods and industries from relevant industry associations, governmental departments and enterprises. Where the information collected involves trade secrets, the Customs shall keep it confidential.
Article 5 The Customs and Customs officers shall, when performing the Customs inspection duties, be objective and fair, discern the truth, be honest in performing duties, keep the trade secrets of persons under inspection confidential, and refrain from infringing on the legitimate rights and interests of the persons under inspection.
Chapter II Management of Accounting Books, Documents and Other Related Materials
Article 6 Accounting books, accounting documents, accounting statements and other accounting materials established and complied by enterprises and entities directly related to imported or exported goods shall record and reflect import or export business in a truthful, accurate and complete manner.
Article 7 Enterprises and entities directly related to imported or exported goods shall retain their accounting books, accounting documents, accounting statements and other accounting materials within the time limit as prescribed in the relevant laws or administrative regulations.
The Customs declaration documents, import and export documents, contracts and other materials directly related to import or export business shall be retained within the time limit stipulated in Article 2 hereof.
Article 8 Where enterprises and entities directly related to imported or exported goods have established a sound accounting system through which their accountants can correctly and completely keep accounts and check computation via computers, the accounting records stored and outputted by their computers shall be deemed as accounting materials.
Chapter III Implementation of Customs Inspection
Article 9 The Customs shall, according to the import or export credit records and risks of enterprises and entities directly related to imported or exported goods and the specific status of imported or exported goods, determine the focus of the inspection in compliance with the requirements for Customs supervision.
Article 10 When conducting Customs inspection, the Customs shall notify persons under inspection in writing three days prior to such an inspection.
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