Customs audit and verification is actually a general term for customs audit and customs verification. In practice, these two powers are uniformly exercised by the audit department. While enjoying preferential tax rates and convenient customs clearance, cross-border e-commerce retail import enterprises also need to accept customs audits without distinction like other import and export enterprises. In addition, in the bonded online shopping import model, there is a bonded collection link, and its warehousing enterprises are enterprises in the customs special supervision area or bonded logistics center (type B), which falls within the scope of customs verification.
Customs audit is an internationally accepted customs supervision system. It refers to the system in which the customs conducts verification of the books, documents and other relevant materials and import and export goods of enterprises and units directly related to import and export goods within a certain period after the customs clearance of import and export goods, in order to supervise the authenticity and legality of their import and export activities. Customs inspection has changed the traditional port supervision model, extending customs management to the internal enterprises and after the customs clearance of goods. It is an important means of positive customs supervision and has greatly enriched and improved the customs supervision system. Over the years, customs inspection has played an important role in strengthening customs actual supervision and improving customs supervision efficiency, supervising and regulating the import and export activities of enterprises to maintain normal import and export order, and investigating various problems of enterprises to protect national tax revenue.
Trade Investigation
The customs collection of information related to specific commodities, industries and import and export activities is a trade investigation work carried out by the customs inspection department to understand the import and export trade situation, verify the import and export trade risk status of commodities and industries, and collect, organize and analyze the import and export trade of commodities and industries and related information. Through trade investigations, the customs inspection department timely grasps and summarizes the basic operating conditions and trade operation models of commodities and industries. Through risk analysis and early warning, it plays an important role in serving national macroeconomic decision-making and improving the efficiency of customs supervision and law enforcement. The new “Customs Inspection Regulations” is the first customs administrative regulation to make institutional arrangements for trade investigations. It clarifies the objects, scope and content of customs trade investigations, as well as the obligations of relevant units to cooperate, and will further strengthen the effectiveness of the trade investigation system.