The perfect inspection and law enforcement procedures are the highlights of the new “Customs Inspection Regulations” and “Implementation Measures for the Customs Inspection Regulations”. The new “Customs Inspection Regulations” and “Implementation Measures for the Customs Inspection Regulations” can effectively prevent law enforcement personnel from inaction or arbitrary actions through scientific program design. The main procedures include:
First, improve the inspection notification system. The new “Customs Inspection Regulations” and “Implementation Measures for the Customs Inspection Regulations” stipulate that the notification content includes notification of the implementation of the inspection, notification of the rights of the inspected person, and notification of the inspection conclusion. At the same time, it is also specifically stipulated that if the inspected person is suspected of violating the law or under-collecting or evading taxes, the inspected person’s opinion shall be sought in writing, which fully guarantees the inspected person’s right to know, right to state, right to defend, and right to seek legal remedies.
Second, clarify the avoidance system. The new “Customs Inspection Regulations” stipulates that when the customs conducts an inspection, the customs staff shall avoid the inspection if they have a direct interest in the inspection; the new “Implementation Measures for the Customs Inspection Regulations” specifies the avoidance system to ensure that the avoidance system is implemented.
Third, strengthen the supervision and control mechanism. The new “Customs Audit Regulations” clarifies the internal hierarchical approval system, and clearly stipulates that the internal approval of customs to exercise major audit powers is “approved by the director of the directly affiliated customs or the director of the subordinate customs authorized by him”. At the same time, it further improves the customs audit law enforcement qualification system and the two-person operation system, standardizes law enforcement behavior, and strengthens supervision and control.