《中华人民共和国海关稽查条例》实施办法 Measures for Implementation of the Regulations of the Peoples Republic of China

海关总署令第79号
颁布日期：20000111 　实施日期：20000301 　颁布单位：海关总署

　　Decree [2000] No.79 of the General Administration of Customs

　　"Measures for Implementation of the Regulations of the People's Republic of China on Customs External Auditing" is hereby promulgated and will come into force on March 1, 2000.

　　Qian Guanlin, Minister of the General Administration of Customs

　　January 11,2000

　　Measures for Implementation of the Regulations of the People's Republic of China on Customs External Auditing

　　Chapter I General Provisions

　　Article 1 These Measures are formulated to implement the Regulations of the People's Republic of China on Customs External Auditing (hereinafter referred to as the External Auditing Regulations).

　　Article 2 Customs carrying out external audits shall abide by the External Auditing Regulations and these Measures.

　　Article 3 "The audited" mentioned in these Measures refers to any enterprise or unit listed in Article 3 of the External Auditing Regulations. Their import and export activities include:

　　(1) import or export declarations;

　　(2) payment of import or export duties and other taxes and fees;

　　(3) submission for examination of the import or export license or document;

　　(4) records of material related to import or export goods and their safekeeping;

　　(5) import, use, storage, processing, sale, transport, display and re-export of bonded goods;

　　(6) use and control of goods imported with duty reduction or duty exemption;

　　(7) carriage and control of customs transit goods;

　　(8) use and control of goods temporarily imported or exported; and

　　(9) other import or export activities.

　　Article 4 Customs shall carry out audits of account books, account vouchers, customs declaration forms and other relevant material and related import or export goods of the audited within the following time limit:

　　(1) for goods imported with duty reduction or duty exemption, within the period of customs supervision and control;

　　(2) for bonded goods, within the period of supervision and control as prescribed by customs, or within three years from the date of the release for re-export, or within three years from the date of the release for import as general trade transferred with approval; or

　　(3) for import or export goods other than those listed in subparagraphs (1) and (2) of this Article, within three years from the date of the completion of customs formalities.

　　Chapter II Archival Control of Accounting Books, Forms and Other Relevant Material

　　Article 5 The audited shall establish and compile account books, account vouchers, account statements and other account data and establish and prefect the financial management system in accordance with the provisions of the Accounting Law of the People's Republic of China (hereinafter referred to as the Accounting Law) and other relevant laws and regulations, in order to record and represent import and export operations authentically, accurately and completely.

　　Article 6 The audited shall keep account books, account vouchers, account statements and other account data within the time limit for safekeeping stipulated by the Accounting Law and other relevant laws and regulations. The audited who has put into practice computerized accounting as stipulated by the State finance department shall have account records stored in computer printed out in Chinese, and keep them together with the manual of the software, disks and other media in accordance with the provisions of the preceding paragraph.

　　Article 7 The audited shall retain import or export declaration forms, the contract and other material directly related to import or export operations within the time limit of customs external auditing stipulated in Article 4 of these Measures.

　　Artic

le 8 The audited shall provide, as required by customs, written material concerning the purchase, sale, processing, use, loss and inventory of import or export goods, as well as the statement of assets and liabilities, the statement of profits and losses and other account statements.

　　Chapter III Implementation of Customs External Auditing

　　Article 9 Three days prior to the implementation of external auditing, customs shall notify the audited by delivering a Notice of Customs External Auditing .

　　Article 10 Where any of the following circumstances exists, with the approval of the customs commissioner, customs may directly go to the audited to carry out an audit without any notice in advance.

　　(1) where the audited is suspected of seriously violating the law;

　　(2) where account books, account vouchers, account statements, computerized account data, customs declaration forms and other relevant material (hereinafter referred to as account books, forms and other relevant material) or import or export goods of the audited may be transferred or destroyed without authorization; or

　　(3) where customs deems it necessary in special cases. When carrying out a direct audit, customs shall serve the Notice of Customs External Auditing on the audited face to face.

　　Article 11 When customs carries out an external audit, an auditing team shall be formed in which there shall be two auditors at least. In carrying out external auditing, customs officers shall present to the audited the Customs Auditing Credentials of the People's Republic of China.

　　Article 12 In carrying out an external audit, a customs officer who comes under any of the circumstances shall recuse himself:

　　(1) where the customs officer is closely related to the legal representative or the person in charge of the audited;

　　(2) where the customs officer or any of his close relatives has a direct interest in the audited; or

　　(3) where the customs officer or any of his close relatives has other interests in the audited which may affect the normal process of customs external auditing. The audited who has justified reasons may apply for recusal of a customs officer. However, the customs officer concerned will not stop performing his audit tasks before customs makes a decision of recusal.

　　Article 13 When customs carries out an external audit, the audited shall cooperate with customs in the audit work, its legal representative or the person in charge or a representative it appoints shall be present, truthfully give information, and provide necessary working conditions. Any enterprise or unit associated with the audited in financial or other business transactions shall cooperate with customs officers in performing their duties, by keeping them informed of truthful information about the audited and providing necessary material and supporting papers.

　　Article 14 When customs officers scrutinize or reproduce account books, forms and other relevant material of the audited, the audited shall present them as required by customs and assist in making an inventory. In case of computerized accounting management, the audited shall also provide customs with the account software together with the instructions and other related material.

　　Article 15 Where the audited has not the conditions on the spot for scrutiny and reproduction work, customs may have the scrutiny and reproduction work done in another place with the consent of the audited. Where customs needs to have the scrutiny and reproduction work done in another place, a List of Account Books and Forms for Scrutiny shall be completed, and the two parties shall sign and stamp the List of Account Books and Forms for Scrutiny upon a careful check.

　　Article 16 After customs officers have reproduced account books, forms or other relevant material of the audited, the audited shall sign and stamp the account books or

forms reproduced.

　　Article 17 When customs officers inspect manufacturing and business premises of the audited or the storage areas for import or export goods, the legal representative or the person in charge of the audited or a representative it appoints shall be present for showing the places, moving the goods, unpacking and re-packing the goods as required by customs. The inspection results shall be written down by customs officers in the Inspection Records , and the two parties shall sign (stamp) the Inspection Records.

　　Article 18 When inquiring of the legal representative or the person in charge of the audited or other persons concerned, the customs officer shall make a Record of Inquiries , which shall be signed (stamped) by the inquirer and the respondent.

　　Article 19 When inquiring about the deposit account of the audited at a commercial bank or any other financial institution, customs shall present a Notice to Assist in Inquiries . The Notice to Assist in Inquiries shall be subject to approval of the customs commissioner and bear the customs seal.

　　Article 20 In carrying out an external audit, if it finds the audited to possibly transfer, conceal, falsify or destroy its account books, forms or other relevant material, customs may temporarily seal up account books, forms or other relevant material of the audited with the approval of the customs commissioner. Customs sealing up account books, forms or other relevant material temporarily shall not hinder the audited in its normal manufacturing and business activities. In carrying out an external audit, if it finds import or export goods of the audited suspected of violating the provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) or other relevant

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