Customs inspection, as the customs within the prescribed period of time to be in accordance with the audit of accounting books, accounting vouchers, and other relevant information and the relevant import and export goods declaration documents for verification, and supervision by the auditing the authenticity and legality of the import and export activities.
The customs in accordance with the law, have the right to implement the auditing authority.
Customs inspection of law enforcement main body itself is the customs, and cannot be replaced by other agencies, organizations.
'Customs law' article 45 to affirm in legal form, the customs inspection system make customs inspectors had legal authority.
And the audit ordinance is to implement the auditing when customs enjoys the rights and obligations of the content of the substantive and procedural specifications such as to make specific provisions.
Customs inspectors have specific deadlines.
Customs inspection must be within the statutory period of time, for related to import and export enterprises to implement has the force of law, to produce the legitimate legal effect.
Customs for auditing, to access authentication 'advance' and 'monitoring and management, follow-up, organic combination of the posteriori tube' before '.
Customs to the management of the enterprise to conduct A comprehensive in-depth, to apply for rated and has been rated as A class, or from the class management of the enterprise separately access type, monitoring, auditing, authentication enterprise whether to conform to the requirements of the customs administration, to ensure that the class A or AA class enterprises import and export activities are not out of customs supervision.
On this basis, the general import and export goods, customs inspection period is within three years from the date of release of goods;
For the bonded goods, special imported goods entitled to duty exemption or reduction, allowed temporary inbound and outbound goods, the customs inspection period is customs supervision period and after 3 years.
Customs inspection for a particular object.
Customs inspection of the other party is directly related to enterprise, unit to import and export activities.
Only with the customs in the supervision and administration of import and export activities produce legal relationship of the parties, by the customs to check.
Customs inspection has specific content.
Customs inspection is mainly by the content of the audit of accounting books, accounting vouchers, declaration documents, and other relevant data (
Hereinafter generally referred to as the books, documents and other related information)
And the relevant import and export goods.
Customs inspection has a specific purpose.
The customs for auditing is to supervision by the auditing the authenticity and legality of the import and export activities, standardize enterprise behavior of import and export.