Auditing authority
The revision of the Customs Audit Regulations has achieved a good connection with the Customs Law, the Administrative Enforcement Law of the People’s Republic of China and other superior laws, clarified the positioning of customs audits, and clarified the boundaries of auditing authority. According to the provisions of the new Customs Audit Regulations, when implementing audits, customs can exercise the power to review and copy the audited person’s account books, documents and other relevant materials; check the production and operation conditions and goods related to import and export activities; inquire the audited person’s legal representative, main responsible personnel and other relevant personnel about the situation and problems related to import and export activities; inquire about the audited person’s deposit account in a commercial bank or other financial institution; seal and seize its account books, documents and other relevant materials and related electronic data storage media, and seal and seize relevant import and export goods.
Obligations of the audited person
It is the legal obligation of import and export enterprises and units to accept and cooperate with customs audits. According to the new “Customs Audit Regulations” and its “Implementation Measures for the Customs Audit Regulations”, the person being audited shall assume the following obligations:
First, accept the customs audit in accordance with the law, truthfully reflect the situation, and provide relevant information such as account books and documents.
Second, set up and compile accounting information in accordance with the law, record and reflect the relevant circumstances of import and export business truthfully, accurately and completely, and keep the relevant information within the prescribed period.
Third, cooperate with the customs work and provide necessary working conditions and assistance. It should be emphasized that if the person being audited does not cooperate with the customs audit, the customs has the right to impose administrative penalties. The new “Customs Audit Regulations” and its “Implementation Measures for the Customs Audit Regulations” have also increased the intensity of relevant penalties.