Customs audit is aimed at implementing the concept of “enterprise to goods”, based on enterprises as the supervision unit, combined with the “pre-, mid- and post-” supervision time and space division standards, clarifying responsibilities, dividing powers, and realizing staggered supervision and coordinated supervision. For on-site customs clearance supervision, supervision of goods and articles entering and leaving the country through postal channels and other in-process supervision links, other customs departments can achieve the purpose of supervision by performing inspections and examinations. For those with obvious characteristics of “goods as the supervision unit”, there is no need to verify them through post-event verification. The inspection of the inspection department and other customs departments that implement administrative inspections should strengthen cooperation, focus on establishing an effective contact and coordination mechanism to broaden the channels for obtaining enterprise information and improve the supervision efficiency of customs.
1. The relationship between verification and audit
Both verification and audit are implemented by the customs inspection department, and are important components of the customs’ subsequent supervision methods. The working methods and means are similar. There is a certain complementary and progressive relationship between the two, and each has its own focus and division of labor.
First, the scope of the superior law is different. Under the general background of customs and inspection integration, the superior laws based on which verification is based include the Customs Law, the Law of the People’s Republic of China on Import and Export Commodity Inspection, the Frontier Health and Quarantine Law of the People’s Republic of China and many other laws. Verification is based on more superior laws than audit.
Second, the scope of responsibilities is different. Compared with the single subsequent supervision function of import and export customs clearance, the scope of application of verification covers the subsequent supervision links in the customs supervision field such as import and export customs clearance, animal and plant quarantine, commodity inspection and food safety, with a wider scope of responsibilities and applicable objects.
Third, the applicable inspection matters are different. Verification is mainly carried out at a certain risk point in the subsequent supervision link of customs, and is mainly applicable to the verification operation instruction requirements put forward by various customs departments. The requirements have the characteristics of simple procedures and short time limit. Audit focuses more on overall inspection, which is applicable to comprehensive inspection matters that expand the scope of clues and time limits.
Generally speaking, audit is mainly aimed at administrative inspection of the overall business of administrative management objects, and verification is mainly aimed at administrative inspection of single business or its related links implemented by administrative management objects. Both are specific administrative behaviors of the customs inspection department in exercising administrative power. The clues of violations found through verification can be transferred to the audit for in-depth excavation, forming a supervision network from point to surface, and the two complement each other.
2. The relationship between verification and investigation
Verification and investigation are closely related, but also qualitatively different. There is a certain continuity in the business of the two. The customs inspection department will transfer the suspected violations and smuggling behaviors found through verification as clues to the anti-smuggling department. After receiving the clues, the anti-smuggling department will conduct a preliminary investigation of the case, determine whether the nature of the behavior is illegal or criminal, and investigate the suspected crimes. Investigation is a series of special investigation methods and compulsory measures taken in accordance with the provisions of the Criminal Law and the Criminal Procedure Law of the People’s Republic of China to find out the facts of the case, collect criminal evidence materials, confirm and capture criminal suspects, and investigate the criminal suspects for criminal responsibility.
From a legal perspective, investigation has compulsory means such as search and freezing of deposits, and its coercive force is obviously stronger than customs inspection. From the perspective of customs administrative law enforcement, customs inspection belongs to the early stage of collecting clues of smuggling violations, while investigation is a specific activity carried out in criminal cases, targeting criminal cases, and is an important content and basic link in the criminal litigation process.