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The object of the customs inspection

by:CNS     2020-05-30
Customs inspection of the enterprise, the unit according to the provisions of article 3 of the regulations on the inspection, the customs of the import and export activities directly related enterprises and units for auditing: ( 1) Enterprises and units engaged in foreign trade, including have the rights to import and export business of professional foreign trade companies, industry and trade company and have the right of import and export business enterprise and units; ( 2) Enterprises engaged in bonded processing business, including to undertake processing business, to undertake processing business enterprises, etc. ; ( 3) Bonded logistics and warehousing business enterprises; ( 4) Use or operation of the imported goods granted with duty reduction or exemption of enterprise, unit, including foreign-invested enterprises, the use of imported goods entitled to duty exemption or reduction of enterprises and units; ( 5) Customs declaration enterprises, including enterprise specialized is engaged in customs declaration services, management of foreign trade, warehousing, transportation, international transportation or international transport services and agents and other business enterprises engaged in customs declaration services; ( 6) The specified by the customs general administration is engaged in the import and export activities directly related to other enterprises and units. The enterprises and units is the object of the customs inspection, also called by inspection. According to the customs inspection of import and export activities ( The customs inspection regulation of the People's Republic of China) Measures for the implementation '( Hereinafter referred to as '( Inspection regulation) Measures for the implementation ') The provisions of the customs of the audit person JiZhaSuo involved in import and export activities include: ( 1) Declaration of import and export; ( 2) Import and export duties and other taxes and fees to pay; ( 3) Permits for import and export of produce; ( 4) To import and export goods information records, custody; ( 5) The bonded goods of import, use, storage, processing, sale, transport, display and re-export; ( 6) The use of imported goods entitled to duty exemption or reduction, management; ( 7) Transit goods transport, management; ( 8) The usage and management of the allowed temporary inbound and outbound goods; ( 9) Other import and export activities.
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