Analysis of customs inspection procedures and special procedures

Customs inspection can be divided into general procedures and special procedures. Each procedure has its specific implementation steps and applicable situations. The following will introduce in detail the main contents and characteristics of the general procedures and special procedures of customs inspection.

General procedures

The general procedures for customs inspection are designed around the requirements for on-site inspection and usually include the following four basic links:

1. Instruction issuing

   • Standardized management, hierarchical classification and simplified approval levels of verification instructions are the core contents of the design recommendations. In addition, it is necessary to clarify the standards and authority for the return of verification instructions during the circulation process to ensure verification efficiency.

2. Verification preparation

   • The composition of the verification team is randomly designated by the system, and the qualifications of the personnel must be comprehensively considered and the principle of avoidance of official duties must be followed.
   • The verification plan needs to be made according to the complexity of the verification, and single, standardized verification tasks can be executed directly.
   • Verification notification is an important procedure for the protection of legitimate rights and interests. The notification method may include the Internet, written form, telephone, etc. Under special circumstances, advance notice may not be given upon approval.

3. Verification Implementation

   • Inspectors exercise their powers of access, inspection, and inquiry in accordance with the law, and may conduct operations such as sealing or detaining when quarantine business is involved.
   • Evidence collection can use electronic means such as on-site photography and recording, and try to avoid paper evidence.
   • For complex verification matters, a third-party intermediary can be introduced for identification, and the time will not be included in the verification operation time limit.
   • If professional technical support is required, the inspection team can request corresponding technical information, and can sample and submit goods for inspection.

4. Verification feedback and handling

   • Feedback of verification results is a necessary procedure to ensure a closed management loop. There are various verification and disposal methods, including back taxes, rectification, return and other measures.
   • Notification of verification results can be made in writing or via the Internet.

Special programs

Special procedures for customs inspection mainly include the following forms:

1. Written Verification Procedure

   • This procedure does not require on-site verification and is suitable for low-risk, simple verification tasks, such as export return investigations. Verification confirms the enterprise in writing.

2. Online Verification Procedure

   • Mainly implement network inspections for the verification business of network-regulated enterprises and advanced certification enterprises.

3. Batch verification process (merged verification process)

   • For multiple verification tasks, the formulation and feedback of verification plans are completed in batches. It is suitable for low-risk verification tasks with concentrated workload and high repetition, such as spot inspections of imported goods.

To sum up, the customs inspection procedures are divided into general procedures and special procedures, each with its own characteristics, which plays an important role in ensuring the effectiveness and rationality of customs supervision.