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| Announcement of the General Administration of Customs | | 海关总署公告 |
| (No. 161 [2019]) | | （2019年第161号） |
| Announcement on Matters Concerning Voluntary Disclosure of Duty-Related Violations of Regulations | | 关于处理主动披露涉税违规行为有关事项的公告 |
| For the purposes of further directing import and export enterprises and entities to conduct self-examination and self-correction, abide by the law and be self-disciplinary, improving the level of cross-border trade facilitation, and continuously improving the business environment, the matters concerning the handling of voluntary disclosure by import and export enterprises and entities of their violations of the provisions on customs supervision that affect duty collection (hereinafter referred to as “duty-related violations of regulations”) before they are discovered by the Customs are hereby announced as follows: | | 为进一步引导进出口企业、单位自查自纠、守法自律，提升跨境贸易便利化水平，持续改善营商环境，现就进出口企业、单位在海关发现前主动披露影响税款征收的违反海关监管规定行为（以下简称涉税违规行为）处理有关事项公告如下： |
I. Where an import or export enterprise or entity that voluntarily discloses any duty-related violation of regulations falls under any of the following circumstances, it shall not be subject to administrative punishment in accordance with Article 27 of the Law of the People's Republic of China on Administrative Penalty:
．．．．．． | | 一、进出口企业、单位主动披露涉税违规行为，有下列情形之一的，依据《中华人民共和国行政处罚法》第二十七条的规定，不予行政处罚：
．．．．．． |
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