1. Import and export enterprises and units can check the declaration errors of their units through the “Customs-Enterprise Cooperation Platform” of the Customs “Enterprise Import and Export Credit Management System” (website: http://hjcf.chinaport.gov.cn/jcf).
2. For the modification of the import date by “advance declaration”, and the change of the means of transport of goods due to reasons such as shipping and loading, no customs declaration errors will be recorded.
3. For the tax declaration errors discovered by “self-declaration and self-payment” enterprises and the correction applications filed by themselves, and the errors discovered by enterprises in the comprehensive bonded areas during the electronic account book filing and reporting process and the correction applications filed by themselves, if the customs determines that they are actively disclosed, they will not be transferred as case clues.
4. Import and export enterprises and units, under the business model of “advance declaration”, “self-declaration and self-payment” or “four self-declaration and one simplification”, take the initiative to report to the customs in writing their violations of customs supervision regulations and accept customs handling. If the customs determines that they have made active disclosures, they may be given a lighter or reduced penalty or exempted from punishment according to law.
5. In the case of non-record customs declaration errors, the customs declaration unit may apply to the customs for review through the “Customs-Enterprise Cooperation Platform” within 15 working days from the date of the relevant customs declaration error record. If the application content meets the above-mentioned circumstances of non-record customs declaration errors, the customs enterprise management department will review and correct it, and the customs declaration unit will no longer need to submit paper applications and related explanatory materials on site. The review time is reduced from the original 15 working days to 3 working days, and the custody error records that meet the correction will not be used as records of the customs’ recognition of the enterprise’s credit status.
6. The behavior of import and export enterprises and units that have made active disclosures and have been given a warning or an administrative penalty of less than 1 million yuan by the customs will not be listed as records of the customs’ recognition of the enterprise’s credit status. If an advanced certified enterprise proactively discloses tax-related violations, the customs will not suspend the application of corresponding management measures to the enterprise during the investigation.
7. If an import and export enterprise or unit proactively reports its tax-related violations to the customs in writing and accepts the customs’ handling, and the customs determines that it is proactive disclosure and does not impose administrative penalties, the import and export enterprise or unit may apply to the customs for tax arrears reduction or exemption in accordance with the law. If it meets the requirements, the customs will reduce or exempt it.