Detailed explanation of customs inspection powers and regulations on the use of legal documents

1. Copy

When the audit team needs to copy accounting books, documents and other relevant materials during the audit process, it shall require the representative of the auditee to be present, and he shall indicate the source, page number, and number of pages on the first page of the copied materials in accordance with the requirements of the audit team. The copying time and the words “This copy is verified to be correct with the original” shall be signed by the representative of the auditee and stamped with the seal of the auditee page by page. If there are many pages of copied materials, it is not necessary to stamp the auditee’s seal on each page. You can stamp the auditee’s seal on the first page and then stamp the other pages with the seam seal.

If it is necessary to copy the computer files of the person being audited, after copying, the representative of the person being audited shall indicate in writing the location and model of the original computer where the data is stored, the path where the file is located, the file name, the number of bytes, The last modification time of the document (year, month, day, hour and minute) and the copying time (year, month, day, hour and minute) shall be signed by the copywriter and the representative of the person being audited and stamped with the seal of the person being audited.

If it is necessary to print the computer files of the person being audited, the representative of the person being audited shall print out the relevant computer files in written form, and indicate on the printout the location, model and file of the original computer of the file. The path, file name, number of bytes, the last modified time of the file (year, month, day, hour and minute), and the printing time (year, month, day, hour, and minute) shall be signed by the representative of the person being audited and stamped with the seal of the person being audited.

2. Inspection

With the approval of the director of the customs directly under the customs or the director of the subordinate customs authorized by him, when the inspection team enters the production and business premises and cargo storage places of the auditee in accordance with the law to inspect the production and operation conditions and goods related to import and export activities, it shall require the auditee to Representatives of the inspectors will be present and, in accordance with the requirements of the inspection team, they will open the storage space for goods, move the goods, open and reseal the packaging of goods, open the production and business premises, and provide documents (including computer documents) reflecting the production and business conditions, etc.

After the inspection is completed, the inspection team shall issue an “Inspection Record” signed by personnel from both parties and stamped with the customs seal and the seal of the person being inspected.

3. Inquiry

When the audit team interrogates representatives of the person being audited and other relevant personnel, it should prepare an inquiry outline in advance and determine the interrogator, recorder, location, object, key points and method of inquiry. Interrogations of multiple persons being questioned shall be conducted separately; interrogations of deaf-mute persons or other persons who do not understand the language shall be attended by an interpreter. When making inquiries, the audit team shall work in pairs.

Use of “Inquiry Transcript”: An “Inquiry Transcript” should be produced during the inquiry. The audit team may record the interview with the consent of the person being questioned. After the “Interrogation Transcript” is completed, it should be handed over to the person being questioned for checking, and it should be read to the person being questioned who cannot read; after the “Interrogation Transcript” has been checked by the person being questioned, the person being questioned should be asked to sign page by page and sign it page by page. The last page should be marked with the words “The above records have been verified by myself.” If there is a translation, the translator must also sign. If the person being questioned requests corrections or additions to the transcript, he or she may make corrections or corrections on the errors or omissions, or on the last page of the transcript. Each correction or addition must be signed by the person being questioned. After the “Interrogation Transcript” is produced, the interrogator and recorder should sign page by page and cannot sign on behalf of each other.

4. Sealing and unsealing

The inspection team may seal relevant import and export goods as necessary. The sealing period shall not exceed 30 days. In special circumstances, it may be extended to 60 days with the approval of the director of the customs directly under the customs or the director of the subordinate customs authorized by him.

After the sealing period expires or the person being audited corrects his illegal behavior, the inspection team shall promptly lift the sealing and issue a “Notice of Lifting the Seal”.

5. Inquiry

When the audit team needs to know the deposit account and remittance status of the person being audited during the audit, with the approval of the director of the customs directly under the customs or the director of the subordinate customs authorized by him, it can go to a commercial bank, postal enterprise or other financial institution to inquire about the person being audited. Auditor’s deposit account and remittance status.

When the inspection team goes to a commercial bank, postal enterprise or other financial institution to inquire about the deposit account and remittance status of the person being audited, it shall issue a “Notice of Assistance in Inquiry” and submit it to the entity assisting in inquiry. The “Notice of Assistance in Inquiry” shall be stamped with the customs seal. The results of the inquiry shall be clearly filled out by the unit assisting the inquiry on the receipt sheet of the “Notification of Assistance in Inquiry”, stamped for confirmation, and returned to the customs for retention.

6. Correction within deadline

After investigation, if it is found that the person being audited has committed any of the following behaviors, the audit team shall order the person being audited to make corrections within a time limit after approval by the leader in charge of the audit business:

① Providing false information to customs or concealing important facts;
②Refuse or delay in providing accounting books, documents and other relevant information to the customs;
③Transfer, conceal, tamper with, destroy account books, documents and other relevant information;
④ The person being audited fails to set up or compile accounting books, documents and other relevant materials in accordance with regulations.

The time limit for correction shall be determined based on the specific circumstances of the problems of the auditee, and generally shall not exceed 30 days. It may be extended under special circumstances.

When the audit team orders the auditee to correct existing problems within a time limit, it shall issue a “Notice of Correction within a Time Limit” and serve it to the auditee. When serving the “Notice of Correction within a Time Limit”, the original copy shall be handed over to the representative of the person being audited, and the copy shall be signed by the representative of the person being audited and returned to the customs for retention. The “Notice of Correction within a Time Limit” shall be stamped with the customs seal.

7. Remote viewing or copying

If the location of the auditee does not have the working conditions for the audit team to check or copy account books, documents and other relevant materials, or the audit team needs to check and copy in other places for other reasons, the audit team leader must obtain the approval and obtain the required documents. After the auditor agrees, the audit team will prepare and issue a “bill certificate review form” for remote review or copying. The audit team’s off-site review or copying should be completed within 30 days. In special circumstances, it can be extended to 60 days with the approval of the leader in charge of the audit business.

The use of “account book document review form”: After the “account book document review form” has been counted and verified by both parties, it will be signed by the representative of the auditee and stamped with the seal of the auditee, and at least two audit teams will Member signature. After completing the off-site review or copying of accounting books, documents and other relevant materials, the audit team shall return the relevant materials to the person being audited in their entirety. After the return, the audit team shall require the representative of the person being audited to return the original of the “Accounting Book Documents Review Form”, or require the representative of the person being audited to sign and add “Return Signature” on the original and copy of the “Accounting Book Documents Review Form” at the same time. Stamp the auditee’s seal.