中英对照中华人民共和国海关稽查条例(2022修订).docx

RegulationofthePeople,sRepublicofChinaonCustomsAudits(2022Revision)DocumentNumber：OrderNo.752of(heStateCouncilofthePeople'sRepublicofChinaAreaofLaw:GeneralProvisionsonCustoms1.evelofAuthority：AdministrativeRegulationsIssuingAuthority：StateCouncilDateIssued：03-29-2022EffectiveDale：05-01-2022Status:Effective2016-2022AnnotationVersion2011-2016AnnotationVersion1997-2011AnnotationVersionRegulationofthePeople,sRepublicofChinaonCustomsAudits(IssuedbyOrderNo.209oftheStateCouncilofthePeople'sRepublicofChinaonJanuary3,1997,revisedforthefirsttimeaccordingtotheDecisionoftheStateCouncilonRepealingandAmendingSomeAdministrativeRegulationsissuedonJanuary8,2011,revisedforthesecondtimeaccordingtotheDecisionoftheStateCouncilonAmendingtheRegulationofthePeople'sRepublicofChinaonCustomsAuditsissuedonJune19,2016,andrevisedforthethirdtimeaccordingtotheDecisionoftheSlateCouncilonAmendingSomeAdministrativeRegulationsissuedonMarch29,2022)ChapterIGeneralProvisionsArticle1ForthepurposesofestablishingandimprovingtheCustomsauditsystem,strengtheningCustomssupervisionandmanagement,maintaininganormalimportandexportorder.中华人民共和国海关稽查条例（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第一次修订根据2016年6月19日国务院关于修改中华人民共和国海关稽查条例的决定第二次修订根据2022年3月29日国务院关于修改和废止部分行政法规的决定第三次修订）第一章总则第一条为了建立、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，根据中华人protectingthelegitimaterightsandinterestsofparties,guaranteeingnationaltaxrevenue,andpromotingthedevelopmentofforeigntrade,thisRegulationisdevelopedinaccordancewiththeCustomsLawofthePeople'sRepublicofChina(hereinafterreferredtoastheuCustomsLaw,).Article2ForthepurposeofthisRegulation,theterm“customsaudit"meanstheauditconductedbytheCustomswithinthreeyearsofthereleaseoftheimportedorexportedgoods,orwithinthecustomssupervisionperiodofthebondedgoodsorimportedgoodsenjoyingdutyreductionorexemption,andthefollowingthreeyears,oftheaccountbooks,accountingvouchers,customsdeclarationdocumentsandotherrelevantmaterials(hereinaftercollectivelyreferredtoasttaccounlbooks,documents,andotherrelevantmaterials,')andtherelevantimportedorexportedgoodsoftheenterprisesandentitiesdirectlyrelatedtotheimportedorexportedgoods,tosupervisetheauthenticityandlegalityoftheirimportorexportactivities.Article 3 TheCustomsshallauditthefollowingenterprisesandentitiesdirectlyrelatedtoimportedorexportedgoods:(1) Enterprisesandentitiesengagedinforeigntrade.(2) Enterprisesengagedinprocessingtrade.(3) Enterprisesengagedinbondedbusiness.(4) Enterprisesandentitiesutilizingorhandlingimported民共和国海关法（以下简称海关法），制定本条例。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及其后的3年内，对与进出口货物直接有关的企业、单位的会计账簿、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，监督其进出口活动的真实性和合法性。第三条海关对下列与进出口货物直接有关的企业、单位实施海关稽查：（一）从事对外贸易的企业、单位；（二）从事对外加工贸易的企业：（三）经营保税业务的企业；（四）使用或者经营减免税进口货物的企业、单位；goodsenjoyingtaxreductionorexemption.(5) EnterprisesengagedinCustomsdeclaration.(6) OtherenterprisesandentitiesdirectlyrelatedtoimportedorexportedgoodssetbytheGeneralAdministrationofCustoms.Article 4 TheCustomsmay,accordingtotheneedsoftheauditwork,collectinformationonspecificcommoditiesandindustriesrelatedtoimportorexportactivitiesfromrelevantindustryassociations,governmentdepartments,andrelevantenterprises,amongothers.Wheretheinformationcollectedinvolvestradesecrets,theCustomsshallkeepthemconfidential.Article 5 Whencarryingoutaudits,theCustomsanditsstaffmembersshallbeobjective,impartial,practicalandrealistic,honestandclean;andkeepcommercialsecretsoftheauditedenterprisesorentities,andrefrainthemselvesfrominfringinguponthelegitimaterightsandinterestsoftheauditedenterprisesorentities.Chapter II ManagementofAccountBooks,DocumentsandOtherRelevantMaterialsArticle6Activitiesrelatedtoimportandexportbusinessshallbeauthentically,correctlyandcompletelyrecordedinandreecledbyaccountbooks,accountingvouchers,accountingreportsandotheraccountingmaterialsestablishedandworkedoutbytheenterprisesandentitiesdirectlyrelated（五）从事报关业务的企业：（六）海关总署规定的与进出口货物直接有关的其他企业、单位。第四条海关根据稽查工作需要，可以向有关行业协会、政府部门和相关企业等收集特定商品、行业与进出口活动有关的信息°收集的信息涉及商业秘密的，海关应当予以保密。第五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。第二章账簿、单证等有关资料的管理第六条与进出口货物直接有关的企业、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。toimportedorexportedgoods.Article7Theenterprisesandentitiesdirectlyrelatedtoimportedorexportedgoodsshallkeeptheaccountbooks,accountingvouchers,accountingreportsandotheraccountingmaterialsinaccordancewiththetimelimitsprescribedinrelevantlawsandadministrativeregulationsforkeepingthem.TheCustomsdeclarationdocuments,anddocumentsforimportandexportandothermaterialsdirectlyrelatedtoimportandexportbusinessshallbekeptforaperiodasprescribedinArticle2ofthisRegulation.Article8Whereanenterpriseorentitydirectlyrelatedtotheimportedorexportedgoodshasasoundaccountingsystemandisabletoaccuratelyandcompletelykeepaccountsandconductaccountingthroughcomputers,itsaccountingrecordsstoredinandproducedbythecomputersshallbetreatedasaccountingmaterials.Chapter III ImplementationofCustomsAudits第七条与进出口货物直接有关的企业、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。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，应当在本条例第二条规定的期限内保管。第八条与进出口货物直接有关的企业、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。第三章海关稽查的实施Article 1() When carrying out a audit, the Customs shall,第十条海关进行稽查时，应当在实施稽查的3日Article9TheCustomsshall,accordingtotherequirementsofcustomsaudit,determinethefocusofcustomsaudit,accordingtothecreditstatusandriskconditionsofenterprisesandentitiesdirectlyrelatedtotheimportedorexportedgoodsandthespecificcircumstancesoftheimportedorexportedgoods.第九条海关应当按照海关监管的要求，根据与进出口货物直接有关的企业、单位的进出口信用状况和风险状况以及进出口货物的具体情况，确定海关稽查重点。threedaysbeforetheaudit,notifytheauditedenterpriseorentityinwrittenform.Underemergencycircumstancesthataauditedenterpriseorentityissuspectedofanyseriousviolationoflaw,anditsaccountbooks,documents,andotherrelevantmaterials,andtheimportedorexportedgoodsarelikelytobetransferred,concealed,anddestroyed,withtheapprovalofthedirectorgeneralofthecustomsofficedirectlyundertheGeneralAdministrationofCustomsorthedirectorgeneralofasubordinatecustomsofficeauthorizedthereby,theCustomsmayconductauditwithoutpriornotice.Article 11 WhentheCustomsimplementsaudits,aauditteamshallbeformed.Theauditteamshallconsistoftwopersonsataminimum.Article 12 Whencarryingoutaaudit,CustomsstaffmembersshallproducetheirCustomsAuditCertificates.TheCustomsAuditCertificatesshallbeproducedandissuedbytheGeneralAdministrationofCustomsinaunifiedway.Article 13 Customsstaffmemberswhohaveadirectinterestrelationshipwithaauditedenterpriseorentityshalldisqualifiedthemselvesinaaudit.Article 14 TheCustomsmayexercisethefollowingpowerswhenconductingtheaudit:前，书面通知被稽直人。在被稽查人有重大违法嫌疑，其账簿、单证等有关资料以及进出口货物可能被转移、隐匿、毁弃等紧急情况下，经直属海关关长或者其授权的隶属海关关长批准，海关可以不经事先通知进行稽查。第-I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。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。海关稽查证，由海关总署统一制发。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。第十四条海关进行稽查时，可以行使下列职权：(1) Toconsultandcopyrelevantmaterialssuchasaccountbooksanddocumentsoftheauditedenterpriseorentity.（一）查阅、复制被稽查人的账簿、单证等有关资料;（二）进入被稽查人的生产经营场所、货物存放场所，检查与进出口活动有关的生产经营情况和货物；(2) Toentertheproductionandoperationpremisesandgoodsstoragepremisesoftheauditedenterpriseorentitytoinspecttheproductionandoperationsituationandthegoodsrelatedtoimportandexportactivities.（）询问被稽查人的法定代表人、主要负责人员和其他有关人员与进出口活动有关的情况和问题；(3) Toinquireaboutsituationsandmattersrelatedtoimportandexportactivitieswiththelegalrepresentative,theprimarypersoninchargeandotherrelatedpersonneloftheauditedenterpriseorentity.（四）经直属海关关长或者其授权的隶属海关关长批准, 查询被稽查人在商业银行或者其他金融机构的存款账户。(4) ToinquireaboutthedepositaccountsincommercialbanksorotherfinancialinstitutionsoftheauditedenterpriseorentitywiththeapprovalofthedirectorgeneralofthecustomsofficedirectlyundertheGeneralAdministrationofCustomsorthedirectorgeneralofasubordinatecustomsofficeauthorizedthereby.第十五条海关进行稽查时，发现被稽查人有可能 转移、隐匿、篡改、毁弃账簿、单证等有关资料的，经直 属海关关长或者其授权的隶属海关关长批准，可以查封、 扣押其账簿、单证等有关资料以及相关电子数据存储介 质。采取该项措施时，不得妨碍被稽查人正常的生产经营 活动。海关对有关情况查明或者取证后，应当立即解除对账簿、Article15WheretheCustomsfindsthataauditedenterpriseorentityislikelytotransfer,conceal,tamperwith,ordestroyaccountbooks,documents,andotherrelevantmaterialswhenconductingaudit,theCustomsmay,withtheapprovalofthedirectorgeneralofthecustomsofficedirectlyundertheGeneralAdministrationofCustomsorthedirectorgeneralofasubordinatecustomsofficeauthorizedthereby,sealuporseizeitsaccountbooks,documents,andotherrelevantmaterials,andrelevantelectronicdatastoragemedium.Thismeasure,whenbeingtaken,shallnothinderthenormalproductionoroperationactivitiesoftheauditedenterpriseorentity.AftertheCustomsascertainstherelevantcircumstancesorobtainstheevidence,itshallreleasesealinguporseizureoftheaccountbooks,documents,andotherrelevantmaterials,andrelevantelectronicdatastoragemediumimmediately.Article 16 Whileconductingtheaudit,iftheCustomsfindsthattheimportedandexportedgoodsoftheauditedenterpriseorentityaresuspectedofviolatingtheCustomsLawandotherrelevantlawsandregulations,itmaysealuporseizetherelevantimportedandexportedgoodswiththeapprovalofthedirectorgeneralofthecustomsofficedirectlyundertheGeneralAdministrationofCustomsorthedirectorgeneralofasubordinatecustomsofficeauthorizedthereby.Article 17 TheauditedenterpriseorentityshallcooperatewiththeCustomsduringitsauditandprovidenecessaryworkingconditionsfortheCustoms.Article 18 TheauditedenterpriseorentityshallacceptCustomsaudit,maketruereportstotheCustoms,andprovidetherelevantmaterialssuchasaccountbooksanddocumentswithoutrefusal,delayorconcealment.Inthecaseofbookkeepingbycomputers,theauditedenterpriseorentityshallprovidetheCustomswithsoftwareforbookkeeping,user,sguideandrelevantmaterials.Article 19 WhentheCustomsconsultsorcopiesrelevantmaterialssuchasaccountbooksanddocumentsoftheauditedenterpriseorentityorentersitsproductionandoperationpremisesorgoodsstoragepremisestoconductinspections,the单证等有关资料以及相关电子数据存储介质的查封、扣押。第十六条海关进行稽查时，发现被稽查人的进出口货物有违反海关法和其他有关法律、行政法规规定的嫌疑的，经直属海关关长或者其授权的隶属海关关长批准，可以查封、扣押有关进出口货物。第十七条被稽查人应当配合海关稽查工作，并提供必要的工作条件。第十八条被稽查人应当接受海关稽查，如实反映情况，提供账簿、单证等有关资料，不得拒绝、拖延、隐瞒。被稽杳人使用计算机记账的，应当向海关提供记账软件、使用说明书及有关资料。第十九条海关查阅、复制被稽查人的账簿、单证等有关资料或者进入被稽查人的生产经营场所、货物存放场所检查时，被稽查人的法定代表人或者主要负责人员或者其指定的代表应当到场，并按照海关的要求清点账簿、打开货物存放场所、搬移货物或者开启货物包装。legalrepresentativeortheprimarypersoninchargeoritsdesignatedrepresentativesshallbepresenttocheckaccountbooks,opengoodsstoragepremises,movegoodsoruntiethepackingaltherequestoftheCustoms.第二十条海关进行稽查时，与被稽查人有财务往 来或者其他商务往来的企业、单位应当向海关如实反映被 稽查人的有关情况，提供有关资料和证明材料。Article 20 DuringCustomsaudits,enterprisesandentitiesthathavefinancialcontactsorotherbusinessrelationswiththeauditedenterpriseorentityshallfaithfullyreportrelevantmattersoftheauditedenterpriseorentitytotheCustomsandprovidetheCustomswithrelevantmaterialsandevidence.第二-1一条海关进行稽查时，可以委托会计、税务等方面的专业机构就相关问题作出专业结论。Article 21 Whenconductingtheaudit,theCustomsmayentrustprovisionofprofessionalconclusionsonrelevantissuestoprofessionalinstitutionsofaccounting,andtaxation,amongothers.被稽查人委托会计、税务等方面的专业机构作出的专业结 论，可以作为海关稽查的参考依据。Theprofessionalconclusionsprovidedbyprofessionalinstitutionsofaccountingandtaxation,amongothers,entrustedbyaauditedenterpriseorentitymaybetakenasreferencebasisforCustomsaudit.第二十二条海关稽查组实施稽查后，应当向海关 报送稽查报告。稽查报告认定被稽查人涉嫌违法的，在报 送海关前应当就稽查报告认定的事实征求被稽查人的意 见，被稽查人应当自收到相关材料之H起7日内，将其书 面意见送交海关。Article 22 Afteraaudit,theCustomsauditteamshallsubmitaauditreporttotheCustoms.Whereitisheldinaauditreportthataauditedenterpriseorentityissuspectedofviolatingthelaw,theopinionsoftheauditedenterpriseorentityonthefactsasascertainedintheauditreportshallbesolicitedbeforetheauditreportissubmittedtotheCustoms.Theauditedenterpriseorentityshall,withinsevendaysofreceiptoftherelevantmaterials,submititswrittenopinionstotheCustoms.Article 23 TheCustomsshall,within30daysfromthedatewhenitreceivestheauditreport,reachtheauditconclusionandsendtheconclusiontotheauditedenterpriseorentity.TheCustomsshallexplainintheauditconclusionthereasonsbasedonwhichtheconclusionisreachedandnotifytheauditedenterpriseorentityofitsrights.Ch叩terIVDisposalofCustomsAuditsArticle 24 IfcustomsdutiesorotherimporttaxesarediscoveredtobepaidinsufficientlyorevadedinCustomsaudit,theCustomsshallcollectthesedutiesortaxesfromtheauditedenterpriseorentityaccordingtostipulationsintheCustomsLawandotherlawsandadministrativeregulationsconcerningtaxation;andifthetaxesareinsufficientlypaidorevadedduetoviolationofprovisionsbytheauditedenterpriseorentity,theCustomsshallimposetaxesaccordingtotheCustomsLawandotherlawsandadministrativeregulationsconcerningtaxation.AauditedenterpriseorentitythatfailstopaytaxeswithintheperiodsetbytheCustomsshallbesubjecttomandatorymeasurestakenbytheCustomsaccordingtotheparagraphs1and2ofArticle60oftheCustomsLaw.Article 25 TheimportedandexportedgoodssealedofforseizedaccordingtoArticle16ofthisRegulationshallbereleasedimmediatelywhensuspicionofviolationoflawsisruledoutthroughCustomsaudits;andifthesegoodsare第二十三条海关应当自收到稽查报告之日起30日内，作出海关稽查结论并送达被稽查人。海关应当在稽查结论中说明作出结论的理由，并告知被稽查人的权利。第四章海关稽查的处理第二十四条经海关稽查，发现关税或者其他进口环节的税收少征或者漏征的，由海关依照海关法和有关税收法律、行政法规的规定向被稽查人补征；因被稽查人违反规定而造成少征或者漏征的，由海关依照海关法和有关税收法律、行政法规的规定追征。被稽查人在海关规定的期限内仍未缴纳税款的，海关可以依照海关法第六十条第一款、第二款的规定采取强制执行措施。第二十五条依照本条例第十六条的规定查封、扣押的有关进出口货物，经海关稽查排除违法嫌疑的，海关应当立即解除查封、扣押；经海关稽查认定违法的，由海关依照海关法和海关行政处罚实施条例的规定处理。第二十六条经海关稽查，认定被稽查人有违反海 关监管规定的行为的，由海关依照海关法和海关行政处罚 实施条例的规定处理。与进出口货物直接有关的企业、单位主动向海关报告其违 反海关监管规定的行为，并接受海关处理的，应当从轻或 者减轻行政处罚。第二十七条经海关稽查，发现被稽查人有走私行为，构成犯罪的，依法追究刑事责任；尚不构成犯罪的， 由海关依照海关法和海关行政处罚实施条例的规定处理。第二十八条海关通过稽查决定补征或者追征的税 款、没收的走私货物和违法所得以及收缴的罚款，全部上 缴国库。provedtobeillegalthroughCustomsaudits,theCustomsshalldealwiththeauditedenterpriseorentityaccordingtotheprovisionsoftheCustomsLawandtheRegulationsontheImplemenlationofAdministrativePunishmentsbytheCustoms.Article 26 AauditedenterpriseorentityshallbesanctionedbytheCustomsinaccordancewiththeCustomsLawandtheRegulationsontheImplementationofAdministrativePunishmentsbytheCustoms,ifitisfoundduringCustomsauditstohaveviolatedprovisionsonCustomssupervision.AnenterpriseorentitydirectlyrelatedtotheimportedorexportedgoodsthatactivelyreportsitsactsinviolationoftheprovisionsoncustomssupervisiontotheCustomsandacceptshandlingbytheCustomsshallbesubjecttoalighterormitigatedadministrativepenalty.Article 27 TheauditedenterpriseorentityfoundinCustomsauditstohavebeenengagedinsmugglingandtherebycommittingcrimesshallbeheldcriminallyliableinaccordancewiththelaw;andasmugglingcasethatdoesnotconstituteacrimeshallbehandledinaccordancewiththeCustomsLawandtheRegulationsontheImplementationofAdministrativePunishmentsbytheCustoms.Article 28 Thetaxesthatareleviedorcollectedretrospectively,thesmuggledgoodsandillegalrevenuesthatareconfiscated,andthefinesthatarecollectedbytheCustomsduringCustomsauditsshallbehandedovertothestatetreasuryintotal.Article 29 DisputesconcerningtaxpaymentthatmayarisebetweentheauditedenterpriseorentityandtheCustomsshallbesettledaccordingtotheprovisionsofArticle64oftheCustomsLaw.ChapterVLegalLiabilityArticle30Aauditedenterpris