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Monday, 18 July 2016 00:00

The new regulation on the customs inspection, customs declaration can be lenient

Abstract:

In the professional lawyer's opinion, the customs inspection regulations modifications to the import and export enterprise is "tempering justice with mercy", companies in the standard operating can entrust a professional organization for discipline inspection at the same time, improve business process standardization, further eliminate the legal risks.

Feature:

Article 4 the customs according to the requirements of the audit work, you can ask the relevant industrial associations, government departments and related enterprise collecting specific commodity information, industry related to import and export activities. Collect information relating to the business secrets, the customs shall be confidential.

Article 21 when the customs for inspection, can entrust accounting, tax and other aspects of professional organization professional final conclusion on relevant issues.

By auditing, accounting, tax professional institutions to make professional conclusion, can be a reference for customs inspection.

Article 23 the customs shall, within 30 days from the date of receiving the audit report, to make the customs audit conclusion and served by inspection.

The customs shall state the reasons for the conclusions in the audit conclusion and told by auditing the rights of man.

Article 26 the customs inspection, identified the inspection people have violation of customs supervision provisions, by the customs in accordance with the customs law and the provisions of the customs administrative penalty rules for its implementation.

Directly related to import and export goods enterprises and units take the initiative to report to the customs the violation of customs regulations, and subject to customs processing, should be given a lighter or mitigated administrative penalty.

Delete:

Article 8 of the original import and export activities directly related enterprises and units shall, in accordance with requirements of the customs, submit the relevant import and export of goods purchase, sales, processing, use, loss and inventory data.

The modified prior to such modification

Inspection, the customs of article 2 referred to in these regulations refers to the customs within three years from the date of import and export goods customs or the bonded goods, customs supervision of the imported goods granted with duty reduction or exemption period, to audit the accounting books, accounting vouchers, declaration documents and other relevant documents (hereinafter generally referred to as the books, documents and other related information) and the relevant import and export goods check, supervision by the auditing the authenticity and legality of the import and export activities.

Inspection, the customs of article 2 referred to in these regulations refers to the customs within three years from the date of import and export goods customs or the bonded goods, customs supervision of the imported goods granted with duty reduction or exemption period and after 3 years, directly related to import and export goods of enterprise, the unit of accounting books, accounting vouchers, declaration documents and other relevant documents (hereinafter generally referred to as the books, documents and other related information) and the relevant import and export goods check, supervise the authenticity and legality of the import and export activities.

Article 6 directly related to import and export activities of enterprises and units shall, in accordance with the relevant laws and administrative rules and regulations of the duration, keep accounting books, accounting vouchers, accounting statements and other accounting information.

Declaration documents, import and export documents, contracts and other documents and materials related to import and export business directly, should be from the date of import and export goods customs custody for 3 years.

Article 7 the import and export goods directly related enterprises and units shall, in accordance with the relevant laws and administrative rules and regulations of the duration, keep accounting books, accounting vouchers, accounting statements and other accounting information.

Declaration documents, import and export documents, contracts and other documents and materials related to import and export business directly, should be in the custody within the time limit stipulated in article 2 of these regulations.

Article 8 the directly related to import and export goods enterprises and units accounting system is perfect, can through the computer accurately and completely in the bookkeeping, accounting, the computer storage and output of the accounting records shall be regarded as the data.

Article 9 the customs shall, according to the requirements of customs supervision according to the import and export enterprises, units and import and export of goods and the circumstances that determine priority customs inspection, set up the annual work plans for customs inspection.

Article 10 during the inspection, the customs shall on the inspection of the 3 days prior, written notice by checking enterprises and units (hereinafter referred to as the inspection). In special cases, the approval of customs and excise, the customs may, without prior notice for inspection.

Article 10 during the inspection, the customs shall on the inspection of the 3 days prior, written notice to be inspection. In the auditing people suspected criminal, its books, documents and other relevant information as well as import and export goods may be transferred, conceals or destroys an emergency situation, such as by directly under of customs and excise or its authorized membership approval of customs and excise, the customs may, without prior notice for inspection.

Article 14 the customs for inspection, can exercise the following powers and functions:

(4) approval of customs and excise, query the person checking in commercial Banks or other financial institutions of deposit account.

Article 14 the customs for inspection, can exercise the following powers and functions:

(4) by directly under of customs and excise or its authorized membership approval of customs and excise, query the person checking in commercial Banks or other financial institutions of deposit account.

Article 15 the customs for inspection, found by inspection may transfer, hiding, tampering with or destroys account books, documents and other related information, approval of customs and excise, can temporarily sealed its books, documents and other relevant data. The measures, shall not interfere with normal production and operation activities by checking people.

The customs about the situation after find out or obtain evidence, shall immediately remove storage of books, documents and other relevant information.

Article 15 the customs for inspection, found by inspection may transfer, hiding, tampering with or destroys account books, documents and other relevant information by directly under of customs and excise or its authorized membership approval of customs and excise, can seal up, distrain its books, documents and other relevant materials and relevant electronic data storage medium. The measures, shall not interfere with normal production and operation activities by checking people.

Find out about the case or obtain evidence, the customs shall immediately remove the books, documents and other relevant information and seal up, distrain of relevant electronic data storage medium.

Article 16 the customs for inspection, the inspection of import and export goods have been found in violation of customs law and other relevant laws and administrative rules and regulations of suspected, the approval of customs and excise, can seal the relevant import and export goods.

Article 16 the customs for inspection, the inspection of import and export goods have been found in violation of customs law and other relevant laws and administrative rules and regulations of suspected, by directly under of customs and excise or its authorized membership approval of customs and excise, can seal up, distrain the import and export goods.

Article 21 after JiZhaZu for auditing, the customs shall make the inspection report to the customs. Before the audit report submitted to the customs, they shall solicit opinions of the is audit. By inspection shall within 7 days from the date of receiving the audit reports, send their comments in writing to the customs.

Article 22 after JiZhaZu for auditing, the customs shall submit to the customs audit report. Audit report identified the audit people suspected of illegal, before submit it to the customs on the audit report shall be recognized fact is to solicit the opinion of the audit, by inspection shall, within 7 days from the date of receipt of the relevant material to their comments in writing to the customs.

Article 23 the customs shall, within 30 days from the date of receiving the audit report, to make the customs audit conclusion and served by inspection.

The customs shall state the reasons for the conclusions in the audit conclusion and told by auditing the rights of man.

Article 25 the customs inspection, identified the inspection people have violation of customs supervision, by the customs in accordance with the customs law and the provisions of the customs administrative penalty rules for its implementation.

Article 26 the customs inspection, identified the inspection people have violation of customs supervision provisions, by the customs in accordance with the customs law and the provisions of the customs administrative penalty rules for its implementation.

Directly related to import and export goods enterprises and units take the initiative to report to the customs the violation of customs regulations, and subject to customs processing, should be given a lighter or mitigated administrative penalty.

Article 29 the inspection is in one of the following ACTS, the customs shall order deadline to correct, do not make the corrections within the time limit, be fined 10000 yuan and 30000 yuan; If the circumstances are serious, cancel the qualification of customs; The person in charge directly responsible and other directly responsible personnel be fined 1000 yuan and 5000 yuan:

(1) to provide false information or withhold any material information to the customs;

(2) refuse or delay account books, documents and other relevant information provided to the customs;

(3) transfer, hiding, tampering with or destroys account books, documents and other relevant information.

Article 30 the inspection is in one of the following ACTS, the customs shall order deadline to correct, do not make the corrections within the time limit, be fined 20000 yuan and 100000 yuan; If the circumstances are serious, revoke the declaration registration; The person in charge directly responsible and other directly responsible personnel be fined 5000 yuan and 50000 yuan; If the case constitutes a crime, shall be investigated for criminal responsibility according to law:

(1) to provide false information or withhold any material information to the customs;

(2) refuse or delay account books, documents and other relevant information provided to the customs and relevant electronic data storage medium;

(3) transfers, conceals, tampered with, destroys declaration documents, import and export documents, contracts, and other materials related to import and export business directly relevant electronic data storage medium.

Article 30 the person checking did not set up in accordance with the relevant provisions or compiling books, documents and other relevant materials, the customs shall order deadline to correct, do not make the corrections within the time limit, be fined 10000 yuan and 50000 yuan; If the circumstances are serious, cancel the qualification of customs; The person in charge directly responsible and other directly responsible personnel be fined 1000 yuan and 5000 yuan.

Article 31 the person checking not prepared in accordance with the relevant provisions or custody declaration documents, import and export documents, contracts and other documents and materials related to import and export business directly, the customs shall order deadline to correct, do not make the corrections within the time limit and be fined 10000 yuan and 50000 yuan; If the circumstances are serious, revoke the declaration registration; The person in charge directly responsible and other directly responsible personnel be fined 1000 yuan and 5000 yuan.

The lawyer review:

The new regulations on the customs inspection for the general import and export enterprises, is the risks and opportunities coexist. The so-called "risk", that is, the new rules for the customs declaration material storage requirements more stringent, has been clear about the escrow period, types, and increase the intensity of the relevant punishment measures, and the customs is still in an emergency can be "surprise attack" for the enterprise. But we also see that the new rules for enterprises "self-correcting" opportunity, can entrust professional third party institution (e.g., law firm, accounting firm, etc.) for discipline inspection, found that the problem voluntarily report to the customs and accept treatment, can be "lenient". This means that the enterprise can change passive to active, rather than wait until problems encounter customs inspection, as their activities on a regular basis, improve compliance of import and export business, effectively avoid operating risks, ensure sustained and stable development of import and export business.

Haihua yongtai law firm in Shanghai customs and international commercial trade team in helping companies cope with the customs inspection, help enterprises to carry out the comprehensive aspects has perfect working mechanism and rich practical experience, has for many world top 500 enterprises and large multinational companies to provide related legal services. This team can revolve around product classification, customs valuation, and processing trade compliance, import and export all kinds of problems such as supply chain compliance within the enterprise to carry out the inspection activities, through meeting a variety of forms such as interviews, field view, system simulation found that enterprises exist in the daily operation of the legal risks and loopholes in management, and provide a complete inspection report in written form and compliance operational advice, help enterprises to effectively communicate with the customs management departments, timely reflect the problems, and offering proper solution, avoid enterprise subjected to administrative penalty.

(this article copyright belongs to the Shanghai lawyers Zhang Hao haihua yongtai, such as the need to reprint, please retain the author information and sources)