The knowledge about customs inspection

Sunny Worldwide Logistics is a logistics company with more than 20 years of transport experience, specializing in Europe, America, Canada, Australia, Southeast Asia and other markets, more than the owner of cargo ~

Customs inspection

It means that the Customs shall, within 3 years from the date of release of import and export goods, or within the period of customs supervision for bonded goods and import goods with tax reduction and exemption and within 3 years thereafter, check the accounting books, accounting vouchers, declaration documents and other relevant materials of enterprises and units directly related to import and export goods (hereinafter referred to as "accounting books, documents and other relevant materials") and related import and export goods. Supervise the authenticity and legality of its import and export activities.

The significance of customs inspection

Customs inspection is an internationally accepted customs supervision system. It changes the traditional port supervision mode, extends customs management to the inside of the enterprise and after the goods are cleared, and is an important means of positive customs supervision, which greatly enriches and improves the customs supervision system. Over the years, customs inspection has played an important role in strengthening actual customs supervision, improving the efficiency of customs supervision, supervising and standardizing import and export activities of enterprises, maintaining normal import and export order, investigating various problems of enterprises, and protecting national tax revenue.

The object of customs inspection

The Customs shall conduct customs inspection on the following enterprises and units directly related to the import and export goods:

① Enterprises and units engaged in foreign trade.

② Enterprises engaged in foreign processing trade.

(3) Enterprises engaged in bonded business.

Enterprises or units that use or operate import goods with duty reduction or exemption.

⑤ Enterprises engaged in customs declaration business.

⑥ Other enterprises and units directly related to import and export goods as stipulated by the General Administration of Customs.

The main procedures of customs inspection

01 Audit notification system

The contents of notification stipulated in the Regulations on Customs Inspection and its implementation measures include notification of the implementation of the inspection, notification of the rights of the person being inspected, and notification of the conclusion of the inspection, and special provisions: If the person being inspected is found to be suspected of violating the law or undercollecting or evading taxes, the opinion of the person being inspected shall be solicited in writing. This fully guarantees the audited person's right to know, to make a statement, to plead and to seek legal relief.

02 Clarify the avoidance system

According to the Regulations on Customs Inspection, when conducting customs inspections, customs personnel who have a direct interest in the person being inspected shall withdraw; The implementation measures make detailed provisions on the avoidance system to ensure that the avoidance system is implemented.

03 Strengthen the supervision and restriction mechanism

The Regulations on Customs Inspection clarify the internal level approval system, and clearly stipulate that the internal approval of the customs exercising major audit functions is "approved by the director directly under the Customs or the director authorized by the Customs." At the same time, it further improves the qualification system of customs inspection and law enforcement and the two-person operation system, standardizing law enforcement behaviors and strengthening supervision and restriction.

Enterprises shall cooperate with customs inspections

Accepting and cooperating with customs inspection is the legal obligation of import and export enterprises and units, including the following three aspects:

Accept the customs inspection according to law, truthfully reflect the situation, and provide account books, documents and other relevant information.

To set up and prepare accounting books, accounting vouchers, accounting reports and other accounting materials according to law, record and reflect the relevant information of import and export business truthfully, accurately and completely, and keep accounting books, documents and other relevant materials according to the prescribed period of time.

03 Cooperate with customs and provide necessary working conditions. When the Customs consults or copies the account books, documents and other relevant materials of the person being inspected, or enters the place of production and business operation or the place of storage of the goods for inspection, the legal representative or the principal person in charge or his designated representative of the person being inspected shall be present and check the account books, open the place of storage of the goods, move the goods or open the package of the goods in accordance with the requirements of the Customs.

The protection of the rights of the auditee

01 Administrative notification system

According to the Regulations on Customs Inspection, the Customs shall notify the person being inspected in writing three days prior to the implementation of the inspection; After carrying out the inspection, if the Customs finds that the person under inspection is suspected of violating the law, it shall seek the opinions of the person under inspection, and the person under inspection may raise objections to the facts determined by the inspection; When making an inspection conclusion, the Customs shall state in the inspection conclusion the reasons for making the conclusion and inform the inspected person of his rights.

02 Administrative relief system

For specific administrative acts in the course of customs inspection and subsequent processing, the inspected person shall have the right to make statements, defense, reconsideration and litigation in accordance with law.

03 Customs law enforcement authority

The Regulations on Customs Inspection stipulate the powers that can be exercised in customs inspection. In addition to general provisions, for some administrative coercive acts and special circumstances, the Regulations on Customs Inspection strictly limit the internal approval levels of the Customs, so as to better protect the legitimate rights and interests of administrative counterparts. For example, when the Customs conducts an inspection without prior notice, and when the inspectors conduct inquiries into the deposit accounts of the persons being inspected, seal up or detain relevant information such as account books and documents, and related import and export goods, they must obtain the approval of the director directly under the Customs or his authorized subordinate customs director.

The concept of "Internet + key verification"

Within the framework of the existing inspection and verification system, Internet technology and means will be used to transform on-the-spot inspections into online remote inspections to achieve invisible supervision.

The "Internet + key verification" authority was opened

The inspected enterprises submit the authority to open the "Internet + inspection" through the "Internet + Customs".

The inspected enterprise needs to use the corporate electronic port legal person card to log in, and the legal person card can open all the business and authority of "check and verification matters" after logging in. If the audited enterprise uses an operator card to log into the system, it can only view the "Customs notification".

The specific opening procedures are as follows: login "Internet + Customs" - enterprise management and audit - Enterprise audit verification - audit verification function opening - signing the "Enterprise Consent" - After receiving it by the customs, the feedback "Customs acceptance success" receipt is sent to the enterprise interface.

"Internet + key verification" can handle the business

01 Check (check) supplementary information for checking operations

The submission procedure is as follows: login "Internet + Customs" - Enterprise management and audit - Enterprise audit verification - audit entry - audit (audit) audit operation supplementary data - enter the audit operation number - "Add" to add the data attachment. Upload data according to format requirements.

02 Submit feedback on the Customs Solicitation Document

The submission procedure is as follows: log in "Internet + Customs" - enterprise management and audit - Enterprise inspection - inspection entry - Submit feedback on the "Customs Solicitation of Opinions" - enter the inspection operation number - select "no objection" or "Objection" in the "Feedback" column.

03 Check the customs notice

The viewing procedure is: log in "Internet + Customs" - enterprise management and audit - enterprise inspection - view the notice. The customs notification includes the service of legal documents for customs inspection and the delivery of general customs notices. The general notification of the Customs includes requiring the enterprise to provide relevant information, contacting relevant personnel to assist the audit, and giving feedback to the enterprise on the results of the compliance review of the active disclosure report submitted to the customs.