Customs audit to understand
- Author:sofreight.com
- Source:sofreight.com
- Release Date:2024-03-11
Customs inspection
It means that within 3 years from the date of release of the customs from imports and exports or within 3 years of the customs supervision period of bonded goods, tax reduction and exemption, and exemptions, and within 3 years, the accounting books and accounting of enterprises and units directly related to import and export goods, accounting books, accounting accounts, accounting accounts and accountingThe voucher, customs declaration document, and other relevant information (hereinafter referred to as "book books, documents and other relevant information") and relevant import and export goods are checked to supervise the authenticity and legality of its import and export activities.
The significance of customs inspection
Customs audit is an international customs supervision system. It has changed the traditional port supervision model and extended customs management to the internal and cargo customs clearance of the customs. It is an important means for the positive supervision of the customs, which has greatly enriched and improved the customs supervision system.Over the years, Customs Evaluation has played an important role in strengthening the actual supervision of the customs, improving the effectiveness of customs supervision, supervising and standardizing the import and export activities of enterprises, maintaining normal import and export order, investigating various issues of enterprises, and ensuring national taxes.
Object of Customs Evaluation
Customs shall implement customs inspection of the following enterprises and units directly related to import and export goods:
① Enterprises and units engaged in foreign trade.
② Enterprises engaged in foreign processing trade.
③ Enterprises operating bonded business.
④ Enterprises and units that use or operate tax reduction and exemption of imported goods.
⑤ Enterprises engaged in customs declaration business.
⑥ Other enterprises and units directly related to import and export goods stipulated by the General Administration of Customs.
The main procedures for customs inspection
01 Inspection and Notification System
The informs stipulated in the Customs Inspection Regulations and the implementation measures include informing the implementation of the inspection, the right to inform the person of the inspector, the informing the audit conclusion, and also specifically stipulated that the inspector is found to be suspected of illegal or less levy or leaned taxes.The opinion of the inspector should be solicited in writing.This fully protects the rights of informedness, statement, defense rights, and seeking legal relief.
02 Determined avoidance system
The "Customs Inspection Regulations" stipulate that when the customs conducts an audit, if the customs staff has a direct interest in the inspector, it shall avoid it; the implementation measures shall be refined to ensure that the avoidance system will be implemented.
03 Strengthen the supervision and restriction mechanism
The "Customs Inspection Regulations" clarify the internal level nuclear approval system and clearly specify the internal approval of the customs to exercise major audit authorization as "approval by the Customs Customs Customs President by the Customs President or its authorized Customs Customs".The law enforcement qualification system and the two -person operation system, standardize law enforcement behaviors, and strengthen supervision and restraint.
Enterprises must cooperate with customs inspection
Accepting and cooperating with customs audit is the legal obligations of import and export enterprises and units, including the following three aspects:
01 Accept the Customs Inspection in accordance with the law, truthfully reflect the situation, and provide relevant information such as books, documents and other relevant information.
02 Set up, prepare accounting books, accounting vouchers, accounting reports, and other accounting materials in accordance with the law, to record and complete the relevant information of the inlet and export business, and accurately, and reflect the relevant information of the in -laws.
03 Cooperate with customs work and provide necessary working conditions.When the customs inspect, copy the relevant information of the account book, document, etc., or enter the production and operation venues and goods storage venues of the inspector, the legal representative of the inspector or the main responsible person or its designated representative should be present.Consume the book books, open the goods storage venue, move the goods or open the cargo packaging in accordance with the customs requirements.
Protection of the right of inspector
01 administrative notification system
The Customs Inspection Regulations stipulate that the customs shall notify the inspector in writing 3 days before the inspection shall be implemented; after the inspection of the customs shall be found that the inspector is suspected of illegal, it shall ask the opinion of the inspector.The facts of the facts are raised; when the customs makes an audit conclusion, it should explain the reasons for the conclusion in the audit conclusion and inform the right of the inspector.
02 Administrative Relief System
For the specific administrative acts during the customs inspection process and its subsequent processing, the inspector has the right to propose, defense, reconsideration, and litigation in accordance with the law.
03 Customs law enforcement authority
The Customs Inspection Regulations stipulate the powers that can be exercised in the Customs Inspection. In addition to the general regulations, the Customs Inspection Regulations have strictly limited the Customs Inspection Regulations for some administrative compulsory behaviors and special circumstances.Protect the legitimate rights and interests of administrative counterparts.For example, when the customs notify the inspection in advance, and the inspector shall be inquired about the inquiries of the inspector's deposit account, the relevant information such as the seizure, the seizure book, the document, etc.It is approved by the Customs Customs.
The concept of "Internet+Inspection"
In the framework of the current inspection system, the use of Internet technology and means to transform the underground factory inspection into remote online to achieve invisible supervision.
The opening of the "Internet+Inspection" permissions
The audit company submits the authority of "Internet+Inspection" through "Internet+Customs".
The audit enterprise needs to use the corporate electronic port legal person Kat ascending.If the inspector uses the operator Keten system, you can only check the "customs notification".
The specific opening procedures are: log in to "Internet+Customs" -Endyle Management and Inspection -Enterprise Inspection -Inspection Function Function — Sign the "Corporate Agreement" — After the customs receipt of the customs, the return of "Customs Reception success" is sent to the enterprise to the enterpriseinterface.
"Internet+Inspection" business that can be handled
01 (Nuclear) Check the homework supplementary information
The submitted procedure is: log in to "Internet+Customs" -The enterprise management and audit -corporate inspection -inspection items enrollment -Ji (nuclear) checked work supplementary information -enter inspection operation number- "new" add data attachment.Upload the information according to the format.
02 Submit feedback on "Customs Consultation" feedback
The submission procedure is: log in to "Internet+Customs" -Enential Management and Inspection -Enterprise Inspection -Inspection Entry -Submit Feedback of Submission of Customs ConsultationObjury "or" objections. "
03 View customs notification
View procedures: log in to "Internet+Customs" -Cory Management and Inspection -Enterprise Inspection -View Notice.The contents of the customs notification include the sending legal documents to the customs inspection and the general notice of the customs.Customs generally notify the enterprise to provide relevant information, contact relevant personnel to assist in the inspection, and feedback to the enterprise to feedback its active disclosure reports submitted to the customs.
It means that within 3 years from the date of release of the customs from imports and exports or within 3 years of the customs supervision period of bonded goods, tax reduction and exemption, and exemptions, and within 3 years, the accounting books and accounting of enterprises and units directly related to import and export goods, accounting books, accounting accounts, accounting accounts and accountingThe voucher, customs declaration document, and other relevant information (hereinafter referred to as "book books, documents and other relevant information") and relevant import and export goods are checked to supervise the authenticity and legality of its import and export activities.
The significance of customs inspection
Customs audit is an international customs supervision system. It has changed the traditional port supervision model and extended customs management to the internal and cargo customs clearance of the customs. It is an important means for the positive supervision of the customs, which has greatly enriched and improved the customs supervision system.Over the years, Customs Evaluation has played an important role in strengthening the actual supervision of the customs, improving the effectiveness of customs supervision, supervising and standardizing the import and export activities of enterprises, maintaining normal import and export order, investigating various issues of enterprises, and ensuring national taxes.
Object of Customs Evaluation
Customs shall implement customs inspection of the following enterprises and units directly related to import and export goods:
① Enterprises and units engaged in foreign trade.
② Enterprises engaged in foreign processing trade.
③ Enterprises operating bonded business.
④ Enterprises and units that use or operate tax reduction and exemption of imported goods.
⑤ Enterprises engaged in customs declaration business.
⑥ Other enterprises and units directly related to import and export goods stipulated by the General Administration of Customs.
The main procedures for customs inspection
01 Inspection and Notification System
The informs stipulated in the Customs Inspection Regulations and the implementation measures include informing the implementation of the inspection, the right to inform the person of the inspector, the informing the audit conclusion, and also specifically stipulated that the inspector is found to be suspected of illegal or less levy or leaned taxes.The opinion of the inspector should be solicited in writing.This fully protects the rights of informedness, statement, defense rights, and seeking legal relief.
02 Determined avoidance system
The "Customs Inspection Regulations" stipulate that when the customs conducts an audit, if the customs staff has a direct interest in the inspector, it shall avoid it; the implementation measures shall be refined to ensure that the avoidance system will be implemented.
03 Strengthen the supervision and restriction mechanism
The "Customs Inspection Regulations" clarify the internal level nuclear approval system and clearly specify the internal approval of the customs to exercise major audit authorization as "approval by the Customs Customs Customs President by the Customs President or its authorized Customs Customs".The law enforcement qualification system and the two -person operation system, standardize law enforcement behaviors, and strengthen supervision and restraint.
Enterprises must cooperate with customs inspection
Accepting and cooperating with customs audit is the legal obligations of import and export enterprises and units, including the following three aspects:
01 Accept the Customs Inspection in accordance with the law, truthfully reflect the situation, and provide relevant information such as books, documents and other relevant information.
02 Set up, prepare accounting books, accounting vouchers, accounting reports, and other accounting materials in accordance with the law, to record and complete the relevant information of the inlet and export business, and accurately, and reflect the relevant information of the in -laws.
03 Cooperate with customs work and provide necessary working conditions.When the customs inspect, copy the relevant information of the account book, document, etc., or enter the production and operation venues and goods storage venues of the inspector, the legal representative of the inspector or the main responsible person or its designated representative should be present.Consume the book books, open the goods storage venue, move the goods or open the cargo packaging in accordance with the customs requirements.
Protection of the right of inspector
01 administrative notification system
The Customs Inspection Regulations stipulate that the customs shall notify the inspector in writing 3 days before the inspection shall be implemented; after the inspection of the customs shall be found that the inspector is suspected of illegal, it shall ask the opinion of the inspector.The facts of the facts are raised; when the customs makes an audit conclusion, it should explain the reasons for the conclusion in the audit conclusion and inform the right of the inspector.
02 Administrative Relief System
For the specific administrative acts during the customs inspection process and its subsequent processing, the inspector has the right to propose, defense, reconsideration, and litigation in accordance with the law.
03 Customs law enforcement authority
The Customs Inspection Regulations stipulate the powers that can be exercised in the Customs Inspection. In addition to the general regulations, the Customs Inspection Regulations have strictly limited the Customs Inspection Regulations for some administrative compulsory behaviors and special circumstances.Protect the legitimate rights and interests of administrative counterparts.For example, when the customs notify the inspection in advance, and the inspector shall be inquired about the inquiries of the inspector's deposit account, the relevant information such as the seizure, the seizure book, the document, etc.It is approved by the Customs Customs.
The concept of "Internet+Inspection"
In the framework of the current inspection system, the use of Internet technology and means to transform the underground factory inspection into remote online to achieve invisible supervision.
The opening of the "Internet+Inspection" permissions
The audit company submits the authority of "Internet+Inspection" through "Internet+Customs".
The audit enterprise needs to use the corporate electronic port legal person Kat ascending.If the inspector uses the operator Keten system, you can only check the "customs notification".
The specific opening procedures are: log in to "Internet+Customs" -Endyle Management and Inspection -Enterprise Inspection -Inspection Function Function — Sign the "Corporate Agreement" — After the customs receipt of the customs, the return of "Customs Reception success" is sent to the enterprise to the enterpriseinterface.
"Internet+Inspection" business that can be handled
01 (Nuclear) Check the homework supplementary information
The submitted procedure is: log in to "Internet+Customs" -The enterprise management and audit -corporate inspection -inspection items enrollment -Ji (nuclear) checked work supplementary information -enter inspection operation number- "new" add data attachment.Upload the information according to the format.
02 Submit feedback on "Customs Consultation" feedback
The submission procedure is: log in to "Internet+Customs" -Enential Management and Inspection -Enterprise Inspection -Inspection Entry -Submit Feedback of Submission of Customs ConsultationObjury "or" objections. "
03 View customs notification
View procedures: log in to "Internet+Customs" -Cory Management and Inspection -Enterprise Inspection -View Notice.The contents of the customs notification include the sending legal documents to the customs inspection and the general notice of the customs.Customs generally notify the enterprise to provide relevant information, contact relevant personnel to assist in the inspection, and feedback to the enterprise to feedback its active disclosure reports submitted to the customs.