The objects of customs audit are enterprises and units directly related to import and export activities, including: enterprises and units engaged in foreign trade; enterprises engaged in foreign processing trade; enterprises engaged in bonded business; enterprises and units using or operating tax-exempt imported goods; enterprises engaged in customs declaration business; and other enterprises and units directly related to import and export activities as specified by the General Administration of Customs.
(1) Contents of customs audit
During the audit period, the customs may verify the accounting books, accounting vouchers, customs declaration documents and other relevant materials (hereinafter collectively referred to as books, documents and other relevant materials) of import and export-related enterprises and relevant import and export goods to supervise the authenticity and legality of their import and export activities.
(2) Customs inspection period
① General trade imported goods within 3 years from the date of customs release;
② Bonded goods within the customs supervision period, or within 3 years from the date of release for re-export, or within 3 years from the date of approval for conversion to general trade import release;
③ Duty-exempt imported goods within the customs supervision period and within 3 years thereafter;
④ Other import and export goods within 3 years from the date of completion of customs formalities.