(1) Enterprises and units engaged in foreign trade;
(2) Enterprises engaged in foreign processing trade;
(3) Enterprises engaged in bonded business;
(four) enterprises and units that use or operate imported goods with tax reduction or exemption;
(5) Enterprises engaged in customs declaration;
(six) other enterprises and units directly related to the import and export of goods as stipulated by the General Administration of Customs. Article 4 The customs may collect information related to the import and export activities of specific commodities and industries from relevant trade associations, government departments and related enterprises according to the needs of inspection work. If the information collected involves trade secrets, the customs shall keep it confidential. Article 5 When performing customs inspection duties, the customs and customs staff shall be objective and fair, realistic, honest and honest, keep the commercial secrets of the auditees, and shall not infringe upon the legitimate rights and interests of the auditees. Chapter II Management of Account Books, Documents and Other Relevant Materials Article 6 The account books, vouchers, statements and other accounting materials set up and compiled by enterprises and units directly related to import and export goods shall truly, accurately and completely record and reflect the relevant information of import and export business. Article 7 Enterprises and units directly related to import and export goods shall keep accounting books, accounting vouchers, accounting statements and other accounting materials in accordance with the retention period stipulated by relevant laws and administrative regulations.
Customs declaration documents, import and export documents, contracts and other materials directly related to import and export business shall be kept within the time limit stipulated in Article 2 of these Regulations. Article 8 Enterprises and units directly related to import and export goods have sound accounting systems and can conduct accurate and complete accounting. Accounting records stored and output by computer should be regarded as accounting data. Chapter III Implementation of Customs Inspection Article 9 According to the needs of customs supervision, the customs shall determine the focus of customs inspection according to the import and export credit status and risk status of enterprises and units directly related to import and export goods and the specific situation of import and export goods. Article 10 When conducting inspection, the customs shall notify the inspected person in writing three days before the inspection. If the inspected person is suspected of serious violation of the law, and his account books, documents and other relevant materials and import and export goods may be transferred, concealed or destroyed, the customs may conduct inspection without prior notice with the approval of the customs chief directly under it or his authorized subordinate customs chief. Article 11 When conducting inspection, the customs shall form an inspection team. The members of the inspection team shall not be less than 2. Article 12 When the customs conducts inspection, the customs staff shall produce the customs inspection certificate.
The customs inspection certificate shall be uniformly issued by the General Administration of Customs. Article 13 When the customs conducts inspection, the customs staff who have a direct interest in the inspected person shall withdraw. Article 14 When conducting inspection, the Customs may exercise the following functions and powers:
(1) consulting and copying the account books, documents and other relevant materials of the audited entity;
(2) Entering the production and business premises and goods storage premises of the audited entity to inspect the production and business activities and goods related to import and export activities;
(3) Asking the legal representative, principal responsible person and other relevant personnel of the audited entity about the import and export activities;
(4) With the approval of the Customs Commissioner directly under it or its authorized subordinate Customs Commissioner, inquire about the deposit account of the inspected person in a commercial bank or other financial institution. Article 15 If the customs discovers during the inspection that the auditee may transfer, conceal, tamper with or destroy the account books, documents and other related materials, it may seal up and detain the account books, documents and other related materials and related electronic data storage media with the approval of the Customs Commissioner directly under it or the Customs Commissioner under its authorization. When taking this measure, it shall not interfere with the normal production and business activities of the audited entity.
After investigation or evidence collection, the customs shall immediately lift the seal-up and seizure of account books, documents and other relevant materials and related electronic data storage media. Article 16 In the course of inspection, if the customs discovers that the import and export goods of the inspected person are suspected of violating the provisions of the Customs Law and other relevant laws and administrative regulations, it may seal up and detain the relevant import and export goods with the approval of the Customs Commissioner directly under it or the Customs Commissioner under its authorization. Article 17 The auditee shall cooperate with the customs inspection and provide necessary working conditions.