| Regulations of the People's Republic of China on Customs Audits | | 中华人民共和国海关稽查条例 |
| (Promulgated by Order No. 209 of the State Council of the People's Republic of China on January 3, 1997; and revised in accordance with the Decision of the State Council on Abolishing and Amending Some Administrative Regulations on January 8, 2011) | | （1997年1月3日中华人民共和国国务院令第209号发布 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订） |
| CHAPTER I GENERAL PROVISIONS | | 第一章 总 则 |
| Article 1 These Regulations are hereby formulated with a view of establishing and perfecting the Customs audit system and strengthening Customs supervision and control so as to maintain a normal import and export order, protect the legitimate rights and interests of parties concerned, guarantee national tax revenue, and promote the development of foreign trade. | | 第一条 为了建立、健全海关稽查制度，加强海关监督管理，维护正常的进出口秩序和当事人的合法权益，保障国家税收收入，促进对外贸易的发展，制定本条例。 |
| Article 2 For the purpose of theses Regulations, the term "Customs audits" means the audits made by the Customs within three years from the date when import and export goods are passed or within the Customs supervision and control period of bonded goods or imported goods with deducted or exempted duties of the account books, vouchers, Customs declaration documents and other relevant materials (hereinafter referred to as relevant materials) and the relevant import and export goods of the unit covered in the audits to supervise and control the authenticity and legality of the import and export activities of the said Unit. | | 第二条 本条例所称海关稽查，是指海关自进出口货物放行之日起3年内或者在保税货物、减免税进口货物的海关监管期限内，对被稽查人的会计账簿、会计凭证、报关单证以及其他有关资料（以下统称账簿、单证等有关资料）和有关进出口货物进行核查，监督被稽查人进出口活动的真实性和合法性。 |
| Article 3 The Customs shall carry out audits on the following enterprises and units directly related to import and export activities: | | 第三条 海关对下列与进出口活动直接有关的企业、单位实施海关稽查： |
| (1) Enterprises and units engaged in foreign trade. | | （一）从事对外贸易的企业、单位； |
| (2) Enterprises engaged in processing trade. | | （二）从事对外加工贸易的企业； |
| (3) Enterprises engaged in bonded business. | | （三）经营保税业务的企业； |
| (4) Enterprises and units utilizing or handling imported goods with deducted duties or with duties exempted. | | （四）使用或者经营减免税进口货物的企业、单位； |
| (5) Enterprises engaged in Customs declaration. | | （五）从事报关业务的企业； |
| (6) Other enterprises and units engaged in businesses directly related to import and export activities set by the General Administration of Customs. | | （六）海关总署规定的从事与进出口活动直接有关的其他企业、单位。 |
| Article 4 When carrying out audits, the Customs and its staff shall be objective, impartial, practical and realistic, honest and clean; keep commercial secrets of the units under audits, and refrain themselves from infringing upon the legitimate rights and interests of the units under audits. | | 第四条 海关和海关工作人员执行海关稽查职务，应当客观公正，实事求是，廉洁奉公，保守被稽查人的商业秘密，不得侵犯被稽查人的合法权益。 |
| CHAPTER II MANAGEMENT OF RELEVANT MATERIALS | | 第二章 账簿、单证等有关资料的管理 |
| Article 5 Activities related to import and export businesses shall be authentically, correctly and completely recorded in and reflected by account books, vouchers, accounting reports and other accounting materials established and worked out by the enterprises and units directly related to import and export activities. | | 第五条 与进出口活动直接有关的企业、单位所设置、编制的会计账簿、会计凭证、会计报表和其他会计资料，应当真实、准确、完整地记录和反映进出口业务的有关情况。 |
| Article 6 The enterprises and units directly related to import and export activities shall keep the account books, vouchers, accounting reports and other accounting materials in accordance with the time limits prescribed in relevant laws and regulations for keeping them. | | 第六条 与进出口活动直接有关的企业、单位应当依照有关法律、行政法规规定的保管期限，保管会计账簿、会计凭证、会计报表和其他会计资料。 |
| The Customs declaration documents, and documents for import and export and other materials directly related to import and export businesses shall be kept for a period of three years as from the date when the import/export goods are released. | | 报关单证、进出口单证、合同以及与进出口业务直接有关的其他资料，应当自进出口货物放行之日起保管3年。 |
| Article 7 If enterprises and units directly related to import and export activities have a perfect accounting system and their book keeping and business accounting can be carried out by computers, their accounting records stored in and printed from the computers shall be treated as accounting materials and printed out as written records for keeping in accordance with these Regulations. | | 第七条 与进出口活动直接有关的企业、单位会计制度健全，能够通过计算机正确、完整地记账、核算的，其计算机储存和输出的会计记录视同会计资料，但是应当打印成书面记录并依照本条例的规定完整保管。 |
| Article 8 Enterprises and units directly related to import and export activities shall, according to Customs requirements, submit materials concerning the purchase, marketing, processing, utilizing, loss and inventory of import and export goods. | | 第八条 与进出口活动直接有关的企业、单位应当按照海关要求，报送有关进出口货物的购买、销售、加工、使用、损耗和库存情况的资料。 |
| CHAPTER III IMPLEMENTATION OF CUSTOMS AUDITS | | 第三章 海关稽查的实施 |
| Article 9 The Customs shall set focal points of Customs audits and draw up annual plans for Customs audits according to the requirements of Customs supervision and control and the specific situation of import and export enterprises and units as well as import and export goods. | | 第九条 海关应当按照海关监管的要求，根据进出口企业、单位和进出口货物的具体情况，确定海关稽查重点，制定年度海关稽查工作计划。 |
| Article 10 When carrying out audits, the Customs shall, three days before the start of the audits, notify the enterprises and units to be audited (hereinafter referred to as the units for audits) in written form. Under special circumstances and with the approval of the Director General of the Customs, the Customs can carry out audits without prior notice. | | 第十条 海关进行稽查时，应当在实施稽查的3日前，书面通知被稽查企业、单位（以下简称被稽查人）。在特殊情况下，经海关关长批准，海关可以不经事先通知进行稽查。 |
| Article 11 When the Customs implements audits, a audit panel shall be formed. The audit panel shall consist of two persons at least. | | 第十一条 海关进行稽查时，应当组成稽查组。稽查组的组成人员不得少于2人。 |
| Article 12 When carrying out audits, Customs officers shall show their Customs Audit Certificates. | | 第十二条 海关进行稽查时，海关工作人员应当出示海关稽查证。 |
| The Customs Audit Certificates shall be produced and issued by the General Administration of Customs in a unified way. | | 海关稽查证，由海关总署统一制发。 |
| Article 13 Customs officers who have a direct link with the unit being audited shall not take part in the audits of these units. | | 第十三条 海关进行稽查时，海关工作人员与被稽查人有直接利害关系的，应当回避。 |
Article 14 The Customs can exercise the following power when carrying out audits:
．．．．．． | | 第十四条 海关进行稽查时，可以行使下列职权：
．．．．．． |
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