Communication with customs and other regulatory authorities is an important control method. For managers and customs officers, the main purpose of communication with customs is to enhance mutual understanding. The understanding of enterprise managers on customs policies and requirements and the understanding of declaration status is actually the understanding of the customs on the business background and transaction status of the enterprise. However, in practice, not all managers will use this channel for control. Communication with customs is not handled properly, resulting in the failure to control existing risks and even new problems.
(1) Improper “excessive” communication
The purpose of some enterprises’ customs officers and managers to communicate with customs is not to understand the status of both parties, but to gain inappropriate benefits for themselves or the enterprise. Therefore, they try to establish close relationships with a few customs officers through improper means, which may bring temporary benefits and convenience to the enterprise, but will eventually bring disaster to the enterprise.
(2) Fear of communication
Some enterprise managers or customs officers take an evasive attitude towards customs and try to reduce contact with customs as much as possible, hoping that the enterprise will become a “glass man” in the eyes of customs officers. They hope to obtain convenient customs clearance, but do not want to gain the attention of customs. The main reasons are: ① There are some irregularities in the past or present operations, and they do not want these irregularities to be exposed to customs supervision. ② Some transactions of enterprises or groups are suspected of tax evasion or gray areas, and they do not want customs to know too much about their transaction models. ③ There are inconsistencies in the implementation of some laws and regulations, and enterprises do not want to discuss these regulations and their implementation with customs directly. ④ They are afraid that the communication with customs will attract the attention of customs and lead to customs inspection. Some lawless elements take advantage of the weakness of enterprises not daring to communicate with customs, use the name of customs or pretend to have a relationship with customs to defraud or extort money from enterprises. Or, customs declaration personnel fabricate special requirements of customs to reimburse enterprises for improper expenses, or make false declarations. (3) Proper communication As a legally operating enterprise, it should have the courage to report its actual operation and transaction situation to customs and other port departments, and establish a healthy communication channel with customs from the top, middle and operational levels of the enterprise. This is not only conducive to the normal development of customs clearance affairs, but also can effectively handle abnormal and unexpected situations in the customs declaration process, strengthen internal control, and reduce the number of customs declaration personnel who conduct illegal operations in the name of the company.
At the same time, based on its own internal control and clean government construction, the customs also welcomes effective communication in different forms, levels and departments. The customs also has some channels for active communication with enterprises, such as policy consultation, political propaganda, hearings, etc.