中英对照中华人民共和国海关稽查条例(2022修订).docx

《中英对照中华人民共和国海关稽查条例(2022修订).docx》由会员分享，可在线阅读，更多相关《中英对照中华人民共和国海关稽查条例(2022修订).docx（13页珍藏版）》请在优知文库上搜索。

1、RegulationofthePeople,sRepublicofChinaonCustomsAudits(2022Revision)DocumentNumber：OrderNo.752of(heStateCouncilofthePeoplesRepublicofChinaAreaofLaw:GeneralProvisionsonCustoms1.evelofAuthority：AdministrativeRegulationsIssuingAuthority：StateCouncilDateIssued：03-29-2022EffectiveDale：05-01-2022Status:Eff

2、ective2016-2022AnnotationVersion2011-2016AnnotationVersion1997-2011AnnotationVersionRegulationofthePeople,sRepublicofChinaonCustomsAudits(IssuedbyOrderNo.209oftheStateCouncilofthePeoplesRepublicofChinaonJanuary3,1997,revisedforthefirsttimeaccordingtotheDecisionoftheStateCouncilonRepealingandAmending

3、SomeAdministrativeRegulationsissuedonJanuary8,2011,revisedforthesecondtimeaccordingtotheDecisionoftheStateCouncilonAmendingtheRegulationofthePeoplesRepublicofChinaonCustomsAuditsissuedonJune19,2016,andrevisedforthethirdtimeaccordingtotheDecisionoftheSlateCouncilonAmendingSomeAdministrativeRegulation

4、sissuedonMarch29,2022)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

5、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,thisRegulationisdevelopedinaccordancewiththeCust

6、omsLawofthePeoplesRepublicofChina(hereinafterreferredtoastheuCustomsLaw,).Article2ForthepurposeofthisRegulation,theterm“customsauditmeanstheauditconductedbytheCustomswithinthreeyearsofthereleaseoftheimportedorexportedgoods,orwithinthecustomssupervisionperiodofthebondedgoodsorimportedgoodsenjoyingdut

7、yreductionorexemption,andthefollowingthreeyears,oftheaccountbooks,accountingvouchers,customsdeclarationdocumentsandotherrelevantmaterials(hereinaftercollectivelyreferredtoasttaccounlbooks,documents,andotherrelevantmaterials,)andtherelevantimportedorexportedgoodsoftheenterprisesandentitiesdirectlyrel

8、atedtotheimportedorexportedgoods,tosupervisetheauthenticityandlegalityoftheirimportorexportactivities.Article 3 TheCustomsshallauditthefollowingenterprisesandentitiesdirectlyrelatedtoimportedorexportedgoods:(1) Enterprisesandentitiesengagedinforeigntrade.(2) Enterprisesengagedinprocessingtrade.(3) E

9、nterprisesengagedinbondedbusiness.(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

10、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,accordingtotheneedsoftheauditw

11、ork,collectinformationonspecificcommoditiesandindustriesrelatedtoimportorexportactivitiesfromrelevantindustryassociations,governmentdepartments,andrelevantenterprises,amongothers.Wheretheinformationcollectedinvolvestradesecrets,theCustomsshallkeepthemconfidential.Article 5 Whencarryingoutaudits,theC

12、ustomsanditsstaffmembersshallbeobjective,impartial,practicalandrealistic,honestandclean;andkeepcommercialsecretsoftheauditedenterprisesorentities,andrefrainthemselvesfrominfringinguponthelegitimaterightsandinterestsoftheauditedenterprisesorentities.Chapter II ManagementofAccountBooks,DocumentsandOth

13、erRelevantMaterialsArticle6Activitiesrelatedtoimportandexportbusinessshallbeauthentically,correctlyandcompletelyrecordedinandreecledbyaccountbooks,accountingvouchers,accountingreportsandotheraccountingmaterialsestablishedandworkedoutbytheenterprisesandentitiesdirectlyrelated（五）从事报关业务的企业：（六）海关总署规定的与进

14、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.Article7Theenterprisesande

15、ntitiesdirectlyrelatedtoimportedorexportedgoodsshallkeeptheaccountbooks,accountingvouchers,accountingreportsandotheraccountingmaterialsinaccordancewiththetimelimitsprescribedinrelevantlawsandadministrativeregulationsforkeepingthem.TheCustomsdeclarationdocuments,anddocumentsforimportandexportandother

16、materialsdirectlyrelatedtoimportandexportbusinessshallbekeptforaperiodasprescribedinArticle2ofthisRegulation.Article8Whereanenterpriseorentitydirectlyrelatedtotheimportedorexportedgoodshasasoundaccountingsystemandisabletoaccuratelyandcompletelykeepaccountsandconductaccountingthroughcomputers,itsaccountingrecordsstoredinandproducedbythecomputersshallbetreatedasaccountin