Detailed explanation of sealing and unsealing of customs inspection powers

During the customs inspection process, the customs has the right to temporarily seal any account books, documents and other information that may have been transferred, concealed, tampered with or destroyed by the auditee. At the same time, for violations of laws and administrative regulations related to the import and export of goods by the auditee, the customs may also seal the relevant goods.

Archive Procedure

When the audit team decides to seal the account books, documents and other information of the auditee, it must be approved by the Director of Customs. At the same time, the audit team should require representatives of the auditee to be present to assist in the count. After confirmation by both parties, the audit team is responsible for sealing the relevant subject matter. Under normal circumstances, the sealing time should not exceed 30 days to ensure that the normal production and business activities of the auditee are not hindered.

When implementing sealing, the inspection team must use a special customs seal and issue a “Sealing Notice” and a “Sealing List.” The above-mentioned documents must be signed and stamped by both parties. The original shall be handed over to the person being audited, and the copy shall be retained by the customs.

Conditions and procedures for unsealing

After the audit team confirms the relevant situation or obtains necessary evidence, it can lift the seal on the auditee’s account books, documents and other materials in accordance with the law. For imported and export goods that have been sealed, the seal can only be released with the approval of the director of customs after the suspect of the audited person is eliminated. When lifting the seal, it is still necessary to require the auditee’s representative to assist in the count on site, and the seal can only be lifted after confirmation by both parties.

When unsealing, the inspection team needs to issue a “Notification of Unsealing”, signed and sealed by both parties as required. The original will be handed over to the person being audited, and the copy will be retained by the customs. If the sealing is partially lifted, the audit team must also indicate the unsealing time in the “Remarks Column” of the corresponding items in the “Sealing List” and require the representative of the auditee to sign a copy of the “Notice of Unsealing” for confirmation.

Through the above procedures, the Customs ensures that it exercises its powers legally during the inspection process and at the same time protects the legitimate rights and interests of the persons being inspected.