Regulations of the People's Republic of China on Customs Audit

(1997年1月3日中华人民共和国国务院令第209号发布　根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》第一次修订　根据2016年6月19日《国务院关于修改〈中华人民共和国海关稽查条例〉的决定》第二次修订　根据2022年3月29日《国务院关于修改和废止部分行政法规的决定》第三次修订)

(Issued by Decree No. 209 of the State Council of the People's Republic of China on January 3, 1997; first revision according to the Decision of the State Council on Abolishing and Amending Some Administrative Regulations on January 8, 2011; second revision according to the Decision of the State Council on Amending the Regulations of the People's Republic of China on Customs Audit on June 19, 2016; third revision according to the Decision of the State Council on Amending and Abolishing Some Administrative Regulations on March 29, 2022)

为了建立、健全海关稽查制度，加强海关监督管理，维护正常的进出口秩序和当事人的合法权益，保障国家税收收入，促进对外贸易的发展，根据《中华人民共和国海关法》(以下简称海关法)，制定本条例。

These Regulations are formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) for the purposes of establishing and improving the customs audit system, strengthening customs supervision and management, maintaining normal import and export order and the legitimate rights and interests of parties, ensuring national tax revenue, and promoting the development of foreign trade.

本条例所称海关稽查，是指海关自进出口货物放行之日起3年内或者在保税货物、减免税进口货物的海关监管期限内及其后的3年内，对与进出口货物直接有关的企业、单位的会计账簿、会计凭证、报关单证以及其他有关资料(以下统称账簿、单证等有关资料)和有关进出口货物进行核查，监督其进出口活动的真实性和合法性。

For the purposes of these Regulations, 'customs audit' means the verification by customs of the accounting books, accounting vouchers, customs declaration documents and other relevant materials (hereinafter collectively referred to as books, documents and other relevant materials) and relevant import and export goods of enterprises and units directly related to import and export goods, within three years from the date of release of import and export goods, or within the customs supervision period of bonded goods and goods imported with tax reduction or exemption and within three years thereafter, to supervise the authenticity and legality of their import and export activities.

海关对下列与进出口货物直接有关的企业、单位实施海关稽查：

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

(一)从事对外贸易的企业、单位；

(1) Enterprises and units engaged in foreign trade;

(二)从事对外加工贸易的企业；

(2) Enterprises engaged in outward processing trade;

(三)经营保税业务的企业；

(3) Enterprises operating bonded business;

(四)使用或者经营减免税进口货物的企业、单位；

(4) Enterprises and units using or operating goods imported with tax reduction or exemption;

(五)从事报关业务的企业；

(5) Enterprises engaged in customs declaration business;

(六)海关总署规定的与进出口货物直接有关的其他企业、单位。

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

海关根据稽查工作需要，可以向有关行业协会、政府部门和相关企业等收集特定商品、行业与进出口活动有关的信息。收集的信息涉及商业秘密的，海关应当予以保密。

Customs may, based on the needs of audit work, collect information related to import and export activities of specific commodities or industries from relevant industry associations, government departments, and relevant enterprises. If the collected information involves trade secrets, customs shall keep it confidential.

海关和海关工作人员执行海关稽查职务，应当客观公正，实事求是，廉洁奉公，保守被稽查人的商业秘密，不得侵犯被稽查人的合法权益。

Customs and customs officers performing customs audit duties shall be objective, fair, practical, honest, keep the business secrets of the auditee, and shall not infringe upon the legitimate rights and interests of the auditee.

与进出口货物直接有关的企业、单位所设置、编制的会计账簿、会计凭证、会计报表和其他会计资料，应当真实、准确、完整地记录和反映进出口业务的有关情况。

The accounting books, accounting vouchers, accounting statements and other accounting materials set up and prepared by enterprises and units directly related to import and export goods shall truthfully, accurately and completely record and reflect the relevant circumstances of import and export business.

与进出口货物直接有关的企业、单位应当依照有关法律、行政法规规定的保管期限，保管会计账簿、会计凭证、会计报表和其他会计资料。

Enterprises and units directly related to import and export goods shall keep accounting books, accounting vouchers, accounting statements and other accounting materials in accordance with the retention period prescribed by relevant laws and administrative regulations.

报关单证、进出口单证、合同以及与进出口业务直接有关的其他资料，应当在本条例第二条规定的期限内保管。

Customs declaration documents, import and export documents, contracts and other materials directly related to import and export business shall be kept within the period specified in Article 2 of these Regulations.

与进出口货物直接有关的企业、单位会计制度健全，能够通过计算机正确、完整地记账、核算的，其计算机储存和输出的会计记录视同会计资料。

If an enterprise or unit directly related to import and export goods has a sound accounting system and can correctly and completely record and calculate through computers, the accounting records stored and output by the computer shall be deemed as accounting materials.

海关应当按照海关监管的要求，根据与进出口货物直接有关的企业、单位的进出口信用状况和风险状况以及进出口货物的具体情况，确定海关稽查重点。

Customs shall determine the key points of customs audit according to the requirements of customs supervision, based on the import and export credit status and risk status of enterprises and units directly related to import and export goods, as well as the specific circumstances of the import and export goods.

海关进行稽查时，应当在实施稽查的3日前，书面通知被稽查人。在被稽查人有重大违法嫌疑，其账簿、单证等有关资料以及进出口货物可能被转移、隐匿、毁弃等紧急情况下，经直属海关关长或者其授权的隶属海关关长批准，海关可以不经事先通知进行稽查。

When conducting an audit, customs shall notify the auditee in writing three days before the implementation of the audit. In emergency situations where the auditee is suspected of major violations and its books, documents and other relevant materials as well as import and export goods may be transferred, concealed, destroyed, etc., customs may conduct an audit without prior notice upon approval by the director of the directly subordinate customs or the authorized director of the subordinate customs.

海关进行稽查时，应当组成稽查组。稽查组的组成人员不得少于2人。

When conducting an audit, customs shall form an audit team. The audit team shall consist of no less than two members.

海关进行稽查时，海关工作人员应当出示海关稽查证。

When conducting an audit, customs officers shall present the customs audit certificate.

海关稽查证，由海关总署统一制发。

The customs audit certificate shall be uniformly issued by the General Administration of Customs.

海关进行稽查时，海关工作人员与被稽查人有直接利害关系的，应当回避。

When conducting an audit, if a customs officer has a direct interest in the auditee, the officer shall withdraw.

海关进行稽查时，可以行使下列职权：

When conducting an audit, the customs may exercise the following powers:

(一)查阅、复制被稽查人的账簿、单证等有关资料；

(1) To consult and copy the auditee's account books, documents and other relevant materials;

(二)进入被稽查人的生产经营场所、货物存放场所，检查与进出口活动有关的生产经营情况和货物；

(2) To enter the auditee's production and business premises and goods storage premises, and inspect the production and business conditions and goods related to import and export activities;

(三)询问被稽查人的法定代表人、主要负责人员和其他有关人员与进出口活动有关的情况和问题；

(3) To inquire the legal representative, principal responsible persons and other relevant persons of the auditee about the conditions and issues related to import and export activities;

(四)经直属海关关长或者其授权的隶属海关关长批准，查询被稽查人在商业银行或者其他金融机构的存款账户。

(4) With the approval of the director of the directly subordinate customs or the authorized director of the subordinate customs, to inquire into the auditee's deposit accounts in commercial banks or other financial institutions.

海关进行稽查时，发现被稽查人有可能转移、隐匿、篡改、毁弃账簿、单证等有关资料的，经直属海关关长或者其授权的隶属海关关长批准，可以查封、扣押其账簿、单证等有关资料以及相关电子数据存储介质。采取该项措施时，不得妨碍被稽查人正常的生产经营活动。

When conducting an audit, if the customs finds that the auditee may transfer, conceal, alter or destroy account books, documents and other relevant materials, with the approval of the director of the directly subordinate customs or the authorized director of the subordinate customs, it may seal up or seize such account books, documents and other relevant materials and related electronic data storage media. When taking such measures, the normal production and business activities of the auditee shall not be hindered.

海关对有关情况查明或者取证后，应当立即解除对账簿、单证等有关资料以及相关电子数据存储介质的查封、扣押。

After the customs has ascertained the relevant facts or obtained evidence, it shall immediately lift the sealing up or seizure of the account books, documents and other relevant materials and related electronic data storage media.

海关进行稽查时，发现被稽查人的进出口货物有违反海关法和其他有关法律、行政法规规定的嫌疑的，经直属海关关长或者其授权的隶属海关关长批准，可以查封、扣押有关进出口货物。

When conducting an audit, if the customs finds that the auditee's import or export goods are suspected of violating the Customs Law or other relevant laws or administrative regulations, with the approval of the director of the directly subordinate customs or the authorized director of the subordinate customs, it may seal up or seize the relevant import or export goods.

被稽查人应当配合海关稽查工作，并提供必要的工作条件。

The auditee shall cooperate with the customs audit work and provide necessary working conditions.

被稽查人应当接受海关稽查，如实反映情况，提供账簿、单证等有关资料，不得拒绝、拖延、隐瞒。

The auditee shall accept the customs audit, truthfully reflect the situation, and provide account books, documents and other relevant materials, and shall not refuse, delay or conceal.

被稽查人使用计算机记账的，应当向海关提供记账软件、使用说明书及有关资料。

If the auditee uses computers for bookkeeping, it shall provide the customs with the bookkeeping software, user manuals and relevant materials.

海关查阅、复制被稽查人的账簿、单证等有关资料或者进入被稽查人的生产经营场所、货物存放场所检查时，被稽查人的法定代表人或者主要负责人员或者其指定的代表应当到场，并按照海关的要求清点账簿、打开货物存放场所、搬移货物或者开启货物包装。

When the customs consults or copies the auditee's account books, documents and other relevant materials, or enters the auditee's production and business premises or goods storage premises for inspection, the legal representative or principal responsible person of the auditee or its designated representative shall be present, and shall count the account books, open the goods storage premises, move the goods or open the goods packaging as required by the customs.

海关进行稽查时，与被稽查人有财务往来或者其他商务往来的企业、单位应当向海关如实反映被稽查人的有关情况，提供有关资料和证明材料。

When the customs conducts an audit, enterprises or entities that have financial or other business dealings with the auditee shall truthfully reflect the relevant situation of the auditee to the customs and provide relevant materials and evidence.

海关进行稽查时，可以委托会计、税务等方面的专业机构就相关问题作出专业结论。

When conducting an audit, the customs may entrust professional institutions in accounting, taxation and other fields to make professional conclusions on relevant issues.

被稽查人委托会计、税务等方面的专业机构作出的专业结论，可以作为海关稽查的参考依据。

Professional conclusions made by professional institutions in accounting, taxation and other fields entrusted by the auditee may be used as reference for the customs audit.

海关稽查组实施稽查后，应当向海关报送稽查报告。稽查报告认定被稽查人涉嫌违法的，在报送海关前应当就稽查报告认定的事实征求被稽查人的意见，被稽查人应当自收到相关材料之日起7日内，将其书面意见送交海关。

After conducting an audit, the customs audit team shall submit an audit report to the customs. If the audit report finds that the auditee is suspected of violating the law, before submitting it to the customs, the opinions of the auditee on the facts identified in the audit report shall be solicited. The auditee shall, within 7 days from the date of receipt of the relevant materials, submit its written opinions to the customs.

海关应当自收到稽查报告之日起30日内，作出海关稽查结论并送达被稽查人。

The customs shall, within 30 days from the date of receipt of the audit report, make a customs audit conclusion and serve it on the auditee.

海关应当在稽查结论中说明作出结论的理由，并告知被稽查人的权利。

The customs shall state the reasons for the conclusion in the audit conclusion and inform the auditee of its rights.

经海关稽查，发现关税或者其他进口环节的税收少征或者漏征的，由海关依照海关法和有关税收法律、行政法规的规定向被稽查人补征；因被稽查人违反规定而造成少征或者漏征的，由海关依照海关法和有关税收法律、行政法规的规定追征。

If, after a customs audit, it is found that customs duties or other import-related taxes have been under-collected or omitted, the customs shall, in accordance with the Customs Law and relevant tax laws and administrative regulations, make a supplementary collection from the auditee; if the under-collection or omission is caused by the auditee's violation of regulations, the customs shall, in accordance with the Customs Law and relevant tax laws and administrative regulations, make a retroactive collection.

被稽查人在海关规定的期限内仍未缴纳税款的，海关可以依照海关法第六十条第一款、第二款的规定采取强制执行措施。

If the auditee fails to pay the taxes within the time limit prescribed by the customs, the customs may take compulsory enforcement measures in accordance with Article 60, paragraphs 1 and 2 of the Customs Law.

依照本条例第十六条的规定查封、扣押的有关进出口货物，经海关稽查排除违法嫌疑的，海关应当立即解除查封、扣押；经海关稽查认定违法的，由海关依照海关法和海关行政处罚实施条例的规定处理。

If the relevant import or export goods sealed up or seized in accordance with Article 16 of these Regulations are found not to be suspected of violations after the customs audit, the customs shall immediately lift the sealing up or seizure; if they are found to be illegal after the customs audit, they shall be dealt with by the customs in accordance with the Customs Law and the Regulations on the Implementation of Customs Administrative Penalties.

经海关稽查，认定被稽查人有违反海关监管规定的行为的，由海关依照海关法和海关行政处罚实施条例的规定处理。

If, after a customs audit, it is found that the auditee has committed acts in violation of customs supervision regulations, the customs shall deal with them in accordance with the Customs Law and the Regulations on the Implementation of Customs Administrative Penalties.

与进出口货物直接有关的企业、单位主动向海关报告其违反海关监管规定的行为，并接受海关处理的，应当从轻或者减轻行政处罚。

If an enterprise or entity directly related to import or export goods voluntarily reports to the customs its act in violation of customs supervision regulations and accepts customs handling, it shall be given a lighter or mitigated administrative penalty.

经海关稽查，发现被稽查人有走私行为，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，由海关依照海关法和海关行政处罚实施条例的规定处理。

If, after a customs audit, it is found that the auditee has committed smuggling acts that constitute a crime, criminal liability shall be pursued according to law; if the act does not constitute a crime, it shall be dealt with by the customs in accordance with the Customs Law and the Regulations on the Implementation of Customs Administrative Penalties.

海关通过稽查决定补征或者追征的税款、没收的走私货物和违法所得以及收缴的罚款，全部上缴国库。

Taxes recovered or retroactively collected through customs audit decisions, confiscated smuggled goods and illegal gains, and collected fines shall all be turned over to the state treasury.

被稽查人同海关发生纳税争议的，依照海关法第六十四条的规定办理。

If a tax dispute arises between the auditee and the customs, it shall be handled in accordance with the provisions of Article 64 of the Customs Law.

被稽查人有下列行为之一的，由海关责令限期改正，逾期不改正的，处2万元以上10万元以下的罚款；情节严重的，禁止其从事报关活动；对负有直接责任的主管人员和其他直接责任人员处5000元以上5万元以下的罚款；构成犯罪的，依法追究刑事责任：

If an auditee commits any of the following acts, the customs shall order correction within a specified period; if correction is not made within the period, a fine of not less than 20,000 yuan but not more than 100,000 yuan shall be imposed; if the circumstances are serious, the auditee shall be prohibited from engaging in customs declaration activities; the directly responsible supervisor and other directly responsible personnel shall be fined not less than 5,000 yuan but not more than 50,000 yuan; if a crime is constituted, criminal liability shall be pursued according to law:

(一)向海关提供虚假情况或者隐瞒重要事实；

(1) Providing false information or concealing important facts to the customs;

(二)拒绝、拖延向海关提供账簿、单证等有关资料以及相关电子数据存储介质；

(2) Refusing or delaying the provision of account books, documents, and other relevant materials as well as related electronic data storage media to the customs;

(三)转移、隐匿、篡改、毁弃报关单证、进出口单证、合同、与进出口业务直接有关的其他资料以及相关电子数据存储介质。

(3) Transferring, concealing, altering, or destroying customs declaration documents, import/export documents, contracts, other materials directly related to import/export business, and related electronic data storage media.

被稽查人未按照规定编制或者保管报关单证、进出口单证、合同以及与进出口业务直接有关的其他资料的，由海关责令限期改正，逾期不改正的，处1万元以上5万元以下的罚款；情节严重的，禁止其从事报关活动；对负有直接责任的主管人员和其他直接责任人员处1000元以上5000元以下的罚款。

If an auditee fails to prepare or keep customs declaration documents, import/export documents, contracts, and other materials directly related to import/export business as required, the customs shall order correction within a specified period; if correction is not made within the period, a fine of not less than 10,000 yuan but not more than 50,000 yuan shall be imposed; if the circumstances are serious, the auditee shall be prohibited from engaging in customs declaration activities; the directly responsible supervisor and other directly responsible personnel shall be fined not less than 1,000 yuan but not more than 5,000 yuan.

被稽查人未按照规定设置或者编制账簿，或者转移、隐匿、篡改、毁弃账簿的，依照会计法的有关规定追究法律责任。

If an auditee fails to set up or prepare account books as required, or transfers, conceals, alters, or destroys account books, legal liability shall be pursued in accordance with the relevant provisions of the Accounting Law.

海关工作人员在稽查中玩忽职守、徇私舞弊、滥用职权，或者利用职务上的便利，收受、索取被稽查人的财物，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予处分。

If a customs staff member neglects duty, engages in malpractice for personal gain, abuses power, or uses their position to accept or solicit property from the auditee during an audit, and if a crime is constituted, criminal liability shall be pursued according to law; if no crime is constituted, administrative sanctions shall be imposed according to law.

本条例自发布之日起施行。

These Regulations shall come into force on the date of promulgation.