AsianLII [Home] [Databases] [WorldLII] [Search] [Feedback]

Laws of the People's Republic of China

You are here:  AsianLII >> Databases >> Laws of the People's Republic of China >> REGULATIONS ON INSPECTION CONDUCTED BY THE CUSTOMS

[Database Search] [Name Search] [Noteup] [Help]


REGULATIONS ON INSPECTION CONDUCTED BY THE CUSTOMS

Category  CUSTOMS Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1997-01-03 Effective Date  1997-01-03  

Regulations of the People's Republic of China on Inspection Conducted by the Customs



Chapter 1  General provisions
Chapter 2  Control over Accounting Books, Documents and Other Relevant
Chapter 3  Implementation of the Inspection Conducted by the Customs
Chapter 4  Handling of the Inspection Conducted by the Customs
Chapter 5  Legal Responsibility
Chapter 6  Supplementary Provisions

(Promulgated by Decree No.209 of the State Council of the People's

Republic of China on January 3, 1997)
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.



AsianLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.asianlii.org/cn/legis/cen/laws/roicbtc509