Enterprises should keep accounting books, accounting vouchers, accounting statements and other accounting materials in accordance with relevant laws and administrative regulations, and include materials related to import and export business (including customs declarations, contracts, invoices, agreements, transportation documents, letters and telegrams, licenses, approval documents, foreign exchange settlement forms, etc.) in accounting file management, improve management systems, designate specific personnel to be responsible for proper preservation, and ensure the authenticity, accuracy and legality of customs declaration materials.
Bank deposit and cash journals shall be kept for 25 years; warehouse inventory accounts, including raw material accounts, finished product accounts, production equipment accounts, commissioned processing accounts, scraps, defective products accounts, warehouse entry orders, warehouse exit orders, delivery orders, return orders, production notification orders (orders, orders), etc., shall be kept for 15 years; other relevant account books reflecting capital transactions, etc. shall be kept for 15 years; import and export customs declaration documents, tax bills, business correspondence, agreements, transportation documents, invoices, contracts and other materials directly related to import and export business involved in import and export goods shall be kept for 3 years from the date of release of import and export goods; import and export customs declaration forms, manuals, business correspondence, agreements, transportation documents, invoices, contracts and other related documents under bonded goods shall be kept for 3 years after the customs cancellation procedures are completed; import and export customs declaration forms, tax exemption and reduction approval documents, business correspondence, agreements, transportation documents, invoices, contracts and other business materials under duty-exempt goods shall be kept for 3 years after the customs supervision release procedures are completed.
If an import and export enterprise fails to compile or keep customs declaration documents, import and export documents, contracts and other materials directly related to import and export business in accordance with regulations, the customs shall order it to make corrections within a time limit. If it fails to make corrections within the time limit, it shall be fined not less than RMB 10,000 but not more than RMB 50,000; if the circumstances are serious, its customs declaration registration shall be revoked; the directly responsible supervisor and other directly responsible persons shall be fined not less than RMB 1,000 but not more than RMB 5,000.
If an import and export enterprise fails to set up or compile account books in accordance with regulations, transfers, conceals, tampers with, or destroys account books, it shall be held legally liable in accordance with the relevant provisions of the Accounting Law.