Voluntary disclosure is an important supporting system implemented by the customs to further promote the reform of customs clearance integration and optimize the business environment. In 2016, with the revision and implementation of the Customs Audit Regulations, the customs proactive disclosure system was formally established, stipulating that enterprises and units directly related to import and export goods that proactively report to the customs their violations of customs supervision regulations and accept customs handling shall be given lighter or reduced administrative penalties. At the same time, the “Implementation Measures for the Customs Audit Regulations” further refines the voluntary disclosure system, clarifying that if the illegal behavior is minor and corrected in a timely manner and does not cause harmful consequences, no administrative penalty will be imposed.
In addition, the General Administration of Customs Announcement No. 54 of 2022 “Announcement on the Handling of Matters Related to the Voluntary Disclosure of Tax-Related Violations” clarifies the applicable rules for the voluntary disclosure of tax-related violations, namely, voluntary disclosure to the customs within six months from the date of the occurrence of the tax-related violation; voluntary disclosure to the customs within one year after six months from the date of the occurrence of the tax-related violation, if the unpaid or underpaid taxes account for less than 30% of the taxes payable, or the unpaid or underpaid taxes are less than RMB 1 million, no administrative penalty will be imposed. It should be pointed out that the voluntary disclosure involved in this announcement is for “tax-related violations”, and “tax-related violations” refer to violations. Behaviors that violate customs supervision regulations and affect the collection of customs taxes. Behaviors that violate customs supervision regulations, if they do not affect the collection of taxes, shall not be handled in accordance with the provisions of this announcement.
The proactive disclosure system is a powerful exploration of the transformation from the unilateral customs supervision model to the customs-enterprise cooperation model. At present, a “win-win-win” situation has been initially formed with improved customs supervision efficiency, self-discipline of enterprises, and a virtuous cycle of social co-management. The implementation of the system presents “two wide” characteristics: first, the applicable time and space are constantly expanding, and the applicable scenarios of proactive disclosure are expanded from after the release of imported and exported goods or during the supervision period of bonded, tax-exempt imported goods and the following three years to goods that can be applied before customs release; second, the law enforcement departments are constantly expanding, and the departments that receive and handle proactive disclosure operations are extended from the inspection departments to the on-site supervision departments, which further facilitates enterprises to handle related businesses and enhances their sense of gain.