Verification, as an administrative law enforcement act of the customs, is an act of implementing and applying administrative legal norms, and a means of implementing and executing the will of the state. It must have the binding force of the state will and the enforcement force of legal norms. The effective exercise of the verification power can help the customs enhance the credibility and enforcement of customs law enforcement.
The administrative power exercised by the verification includes the following six categories:
(1) The right to review and copy. During the customs verification work, it is necessary to review and copy the contracts, invoices, account books, bills, records, documents, business correspondence, audio and video products and other materials of the person being inspected.
(2) The right to inspect and test. Enter the production and operation sites and goods storage sites of the person being inspected to inspect the production and operation conditions and goods related to import and export activities.
(3) The right to inquire. Inquire the legal representative, main responsible persons and other relevant persons of the person being inspected about the conditions and issues related to import and export activities.
(4) The right to draw and take samples. A small amount of imported and exported goods shall be sampled and submitted to the relevant business functional departments or specified professional institutions for inspection and testing, and they shall provide the test results.
(5) Account inquiry rights. Inquire about the financial transactions of the person under inspection in the commercial bank or other financial institutions.
(6) Seizure and detention rights. If the person under inspection is likely to transfer, conceal, tamper with, or destroy account books, documents and other relevant materials, or if the imported and exported goods are suspected of violating the Customs Law and other relevant laws and regulations, the person under inspection’s account books, documents and other relevant materials and imported and exported goods may be seized, and the production and operation sites with major hidden dangers that endanger human health and life safety may be seized.