(Promulgated on January 3, 1997 by Decree No. 209 of the State Council of the People’s Republic of China)
CHAPTER I GENERAL PROVISIONS CHAPTER II MANAGEMENT OF RELEVANT MATERIALS CHAPTER III IMPLEMENTATION OF CUSTOMS CHECKS CHAPTER IV DISPOSAL OF RESULTS OF CUSTOMS CHECKS CHAPTER V LEGAL RESPONSIBILITIES CHAPTER VI SUPPLEMENTARY RULES
Article 1 These Regulations are hereby formulated with a view of establishing and perfecting the Customs check system and strengthening Customs Article 2 For the purpose of theses Regulations, the term “Customs check” means the check made by the Customs within three years from the date Article 3 The Customs shall carry out check on the following enterprises and units directly related to import and export activities: (1) Enterprises and units engaged in foreign trade. (2) Enterprises engaged in processing trade. (3) Enterprises engaged in bonded business. (4) Enterprises and units utilizing or handling imported goods with decucted duties or with duties exempted. (5) Enterprises engaged in Customs declaration. (6) Other enterprises and units engaged in businesses directly related to import and export activities set by the General Administration Article 4 When carrying out checks, the Customs and its staff shall be objective, impartial, practical and realistic, honest and clean; keep
CHAPTER II MANAGEMENT OF RELEVANT MATERIALS Article 5 Activities related to import and export businesses shall be authentically, correctly and completely recorded in and reflected by Article 6 The enterprises and units directly related to import and export activities shall keep the account books, vouchers, accounting reports Article 7 If enterprises and units directly related to import and export activities have a perfect accounting system and their book keeping Article 8 Enterprises and units directly related to import and export activities shall, according to Customs requirements, submit materials
CHAPTER III IMPLEMENTATION OF CUSTOMS CHECKS Article 9 The Customs shall set focal points of Customs checks and draw up annual plans for Customs checks according to the requirements of Article 10 When carrying checks, the Customs shall, three days before the start of the checks, notify the enterprises and units to be checked Article 11 When the Customs implements checks, a check panel shall be formed. The check panel shall consist of two persons at least. Article 12 When carrying out checks, Customs officers shall show their Customs Check Certificates. The Customs Check Certificates shall be produced and issued by the General Administration of Customs in a unified way. Customs offiers who have a direct link with the unit being checked shall not take part in the check of these units. Article 14 The Customs can exercise the following power when carrying out checks: (1) To consult and copy relevant material. (2) To enter the production and operation areas and storage areas of the units being checked to inspect the production and operation (3) To inquire into situations and matters related to import and export activities with the legal representative, the person in charge (4) To inquire about the deposit accounts in commercial banks or other financial institutions of the units being checked with the Article 15 Should the Customs discover during conduction of checks that the relevant materials are possibly transferred, concealled, distorted After the Customs ascertains the facts of the matters concerned or obtains the evidence, it shall release the seal of the relevant Article 16 Should the Customs discover while conducting checks that the import and export goods of the units being checked are suspecious of Article 17 The units being checked shall cooperate with the Customs during its conduction of checks and provide necessary working conditions Article 18 The units being checked shall accept Customs checks, make true reports to the Customs, and provide the relevant materials without In the case of book keeping by computers, the units being checked shall provide the Customs with softwares for book keeping, user’s Article 19 When the Customs consults or copies the relevant materials of the units being checked or enters their production and operation areas Article 20 During Customs checks, enterprises and units that have financial contacts or other business relations with the units being checked Article 21 After conduction of checks, the Customs Check Panel shall submit a check report to the Customs. Comments of the units being checked Article 22 The Customs shall, within 30 days as from the date when it receives the check reports, make decisions on the checks and send these
CHAPTER IV DISPOSAL OF RESULTS OF CUSTOMS CHECKS Article 23 If customs duties or other import taxes are discovered to be paid insufficiently or evaded, the Customs shall collect these duties Units being checked that fail to pay taxes retrospectively within the period set by the Customs shall be subject to mandatory measures Article 24 The import and export goods sealed off or seized according to Article 16 of these Regulations shall be released immediately when Article 25 Units being checked shall be sanctioned by the Customs in accordance with the Customs Law and the Regulations for Imposing Administrative Article 26 The units being checked that are discovered during Customs checks to have been engaged in smuggling and thereby committing crimes Article 27 The taxes that are levied or collected retrospectively, the smuggled goods and illegal revenues that are consficated, and the fines Article 28 Disputes concerning tax payment that may arise between the units being checked and the Customs shall be settled according to Article
Article 29 The units being checked out shall be fined by the Customs for a sum between 10,000 yuan and 30,000 yuan if they conduct one of the (1) Providing the Customs with false information or concealing important facts. (2) Refusing or delaying supply of relevant materials. (3) Transferring, concealing, distorting or scrapping the relevant materials. Article 30 If the units being checked have not set up or worked out the relevant materials, the Customs shall order them to make up within prescribed Article 31 Customs staff who neglect their duties, engage in malpractices or irregularities, abuse their power, or receive or extort properties
Article 32 These Regulations shall be implemented by the General Administration of Customs. Article 33 These Regulations shall enter into force from the date of promulgation.
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