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,itsaccountingrecordsstoredinandproducedbythecomputersshallbetreatedasaccountin