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中华人民共和国海关稽查条例 REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON INSPECTION CONDUCTED BY THE CUSTOMS

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国务院令第209号
(Promulgated by Decree No. 209 of the State Council of the People's Republic of China on January 3, 1997)
颁布日期:19970103  实施日期:19970103  颁布单位:国务院

  Chapter 1 General provisions

  Article 1 These Regulations are formulated with a view to establishing and perfecting the system of inspection conducted by the Customs, strengthening the Customs' supervision and administration, maintaining the normal order of import and export and the legitimate rights and interests of the parties concerned, ensuring the tax revenue of the State, promoting the development of foreign trade.

  Article 2 “Inspection conducted by the Customs” as referred to in these Regulations means that the Customs exercises inspection, within 3 years from the date of the release of the import or export goods or during the time of the Customs' control, over the bonded goods, the import goods and articles for which duties reduction or exemption is granted, the accounting books, vouchers for the accounts, the Customs declaration documents and other relevant materials (hereinafter referred to as accounting books, documents and other relevant materials) and relevant import and export goods of the persons under inspection, and supervises the authenticity and legality of the import and export acts of the persons under inspection.

  Article 3 The Customs shall exercise inspection over the following enterprises and units involved directly in import and export acts:

  1. The enterprises and units engaged in foreign trade;

  2. The enterprises engaged in foreign processing business; 3. The enterprises engaged in bonded business;

  4. The enterprises engaged in utilizing or managing import goods with Customs duties reduced or exempted;

  5. The enterprises engaged in declaration to the Customs;

  6. The other enterprises and units involved directly in import and export acts, and stipulated by the General Customs Administration.

  Article 4 The Customs and the Customs personnel shall, when performing their inspection duties, be objective and fair, be practical and realistic, be honest in duties, keep the commercial secrets of the persons under inspection, and shall not encroach on the legitimate rights and interests of the persons under inspection.

  Chapter 2 Control over Accounting Books, Documents and Other Relevant Materials

  Article 5 Accounting books, accounting vouchers, accounting statements and other accounting materials set and drawn up by enterprises and units involved directly in import and export acts shall record and reflect honestly, precisely and completely the conditions of import and export business.

  Article 6 Enterprises and units involved directly in import and export acts shall keep their accounting books, accounting vouchers, accounting statements and other accounting materials according to the time limit set in relevant laws or administrative regulations.

  The documents of declaration to the Customs, the documents of import and export, the contracts and other materials relating directly to import and export acts shall, from the date of the release of the import and export goods, be kept for 3 years.

  Article 7 Where enterprises and units involved directly in import and export acts have sound accounting systems, and are able to keep accounts and carry out business accounts by means of computer properly and completely, their accounting records stored in and put out of the computer shall be regarded equivalent to accounting materials, but the materials shall be printed into written records and kept completely in accordance with the provisions of these Regulations.

  Article 8 Enterprises and units involved directly in import and export acts shall, at the Customs' request, file the materials relating to the purchase, sale, processing, utilization, expenditure and storage of the import and export goods.

  Chapter 3 Implementation of the Inspection Conducted by the Customs

  Article 9 The Customs shall, according to the need of the Customs' control work and the actual circumstances of import or export enterprises, units, and import or export goods, determine the focal point of the inspection, and make annul work plan of the inspection.

  Article 10 The Customs shall, when conducting inspection, notify in writting the enterprises and units under inspection (hereinafter referred to as the persons under inspection) 3 days before the implementation of the inspection.

  Article 11 The Customs shall, when conducting inspection, form an inspection group. The member of the inspection group shall not be less than two persons.

  Article 12 When the Customs conducts inspection, the Customs personnel shall produce their Customs inspection certificates.

  The Customs inspection certificates shall be made and issued uniformly by the General Customs Administration.

  Article 13 When the Customs conducts inspection, any Customs personnel having directly interested relationship with the persons under inspection shall withdraw.

  Article 14 The Customs may, when conducting inspection, exercise the following powers:

  1. To examine and to copy the accounting books, documents and other relevant materials of the persons under inspection;

  2. To enter into the places where the persons under inspection are engaged in production and business operation and the places for storage of goods, and to examine production and business operation concerning import and export acts and the goods;

  3. To make inquiries of the legal representatives, chief personnel in charge and other people of the persons under inspection regarding particulars and issues relevant to the import and export acts;

  4. Upon approval of the director of the Customs establishment, to examine the deposit accounts that the persons under inspection have opened with the commercial banks or other financial institutes.

  Article 15 Where it discovers, when conducting inspection, that the persons under inspection are liable to transfer, conceal, alter or destroy the accounting books, documents and other relevant materials, the Customs may, upon approval of the director of the Customs establishment, seal up temporarily the accounting books, documents and other relevant materials. Where such measures are taken, the normal production and business operation acts shall not be interfered with.

  Where the truth has been found out, or the proof has been obtained, the Customs shall remove immediately the seal on the accounting books, documents and other relevant materials.

  Article 16 Where it discovers, when conducting inspection, that the persons under inspection are suspected of violating the provisions of the Customs Law or other relevant administrative regulations, the Customs may, upon approval of the director of the Customs establishment, seal up the import and export goods concerned.

  Article 17 The persons under inspection shall assist the Customs in inspection work, and provide necessary work conditions.

  Article 18 The persons under inspection shall subject themselves to the inspection conducted by the Customs, report the particulars truthfully, provide accounting books, documents and other relevant materials, and shall not refuse or postpone to be inspected or, conceal any facts.

  Where they use computers to keep accounts, the persons under inspection shall provide the Customs with accounting soft wares, directions for use, and relevant materials.

  Article 19 Where the Customs examines or makes copies of accounting books, documents and other relevant materials of the persons under inspection or, enter into the places where the persons under inspection are engaged in production and business operation or the places for storage of goods to conduct inspection, the legal representatives, chief personnel in charge or the representatives appointed by the persons under inspection shall be present and at the Customs' request, sort out the accounting books, open the warehouses, move the goods or open the packages.

  Article 20 Where the Customs conducts inspection, all enterprises and units having financial contacts or other business contacts with the persons under inspection shall report truthfully relevant particulars of the persons under inspection, and provide relevant information and certifying materials.

  Article 21 The Customs inspection group shall, after the implementation of the inspection, put forward towards the Customs an inspection report. The opinion of the person under inspection shall be solicited before the inspection report is sent to the Customs. The person under inspection shall submit to the Customs his opinion in writting within 7 days from the date of receiving of the inspection report.

  Article 22 The Customs shall, within 30 days from the date of receiving of the inspection report, make a conclusion of the Customs inspection and serve it on the person under inspection.

  Chapter 4 Handling of the Inspection Conducted by the Customs

  Article 23 Where, after inspection, Customs duties or taxes in other import links are short-levied or not levied, the Customs may recover the amount of taxes from the persons under inspection in accordance with the provisions of the Customs Law and relevant tax laws or administrative regulations. If any imports or exports are short-levied or not levied owing to an act in violation of the Customs regulations by the person under inspection, the Customs may collect the amount of taxes in accordance with the provisions of the Customs Law and relevant tax laws or administrative regulations.

  Where the person under inspection fails to pay the amount of taxes within the time limit set by the Customs, the Customs may take mandatory execution in accordance with the provisions of the first paragraph of Article 37 of the Customs Law.

  Article 24 Where, after inspection, the import and export goods sealed up in accordance with the provisions of Article 16 of these Regulations are found out to be free from any possibility of violation of law, the Customs shall lift the seal immediately. Where it believes the goods are illegal after inspection, the Customs shall treat the case in accordance with the provisions of the Customs Law and Rules for Implementation of Administrative Punishment under the Customs Law.

  Article 25 Where the Customs believes, after inspection, that the person under inspection has an act violating regulations on Customs control, the Customs shall treat the case in accordance with the provisions of the Customs Law and Rules for Implementation of Administrative Punishment under the Customs Law.

  Article 26 Where the Customs discovers, after inspection, that the person under inspection has a smuggling act, and the act constitutes a crime, the person shall be investigated for criminal responsibility; where such an act does not constitute a crime, the Customs shall treat the case in accordance with the provisions of the Customs Law and Rules for Implementation of Administrative Punishment under the Customs Law.

  Article 27 The amount of taxes collected by the Customs, the smuggled goods and illegal income confiscated, and the fines imposed, shall be all turned over to the State Treasury.

  Article 28 Where a person under inspection has a tax dispute with the Customs, such a dispute shall be handled in accordance with the provisions of Article 46 of the Customs Law.

  Chapter 5 Legal Responsibility

  Article 29 Where a person under inspection has any of the following acts, the Customs shall order him to correct such mistakes within a time limit; if he fails to do so, a fine from 10000 to 30000 in RMB shall be imposed. Where the case is serious, the right of declaration to the Customs shall be deprived of; and the personnel in charge or other personnel directly answerable for the offence shall be fined from 1000 to 5000 in RMB:

  1. To provide false information to the Customs or to conceal important facts;

  2. To refuse or to delay to present to the Customs the accounting books, documents and other relevant materials;

  3. To transfer, conceal, alter or destroy the accounting books, documents and other relevant materials.

  Article 30 Where a person under inspection fails to establish or compile the accounting books, documents and other relevant materials in accordance with the Customs regulations, the Customs shall order him to correct such mistakes within a time limit; If he fails to do so, a fine from 10000 to 50000 in RMB shall be imposed. Where the case is serious, the right of declaration to the Customs shall be deprived of; and the personnel in charge or other personnel directly answerable for the offence shall be fined from 1000 to 5000 in RMB.

  Article 31 Where Customs personnel who neglects his duties, acts illegally for personal gains, abuses his powers or, takes advantage of his office to accept or to demand property from the persons under inspection, and such an act constitutes a crime, he shall be investigated for criminal responsibility; Where such an act does not constitute a crime, he shall be investigated for administrative sanctions.

  Chapter 6 Supplementary Provisions

  Article 32 The General Customs Administration shall be responsible for organizing the implementation of these Regulations.

  Article 33 These Regulations shall be effective as of the date of promulgation.

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