Interim Measures of People's Republic of China (PRC) Customs on Accounting of Goods and Articles Suspected of Smuggling and Tax Evasion

Chapter I General Provisions Article 1 These Measures are formulated in accordance with the Customs Law of People's Republic of China (PRC), the Regulations on Import and Export Tariffs of People's Republic of China (PRC) and other relevant laws and administrative regulations in order to strengthen the accounting work of goods and articles suspected of smuggling and tax evasion and ensure the fairness, scientificity and authority of accounting work. Article 2 These Measures shall apply to the accounting and verification of goods and articles suspected of smuggling and tax evasion when handling smuggling cases. Article 3 Smuggling drugs, weapons, ammunition, nuclear materials, counterfeit money, cultural relics prohibited by the state, rare animals and their products, rare plants and their products, obscene articles prohibited by the state, solid wastes and hazardous wastes prohibited by the state, and other goods and articles that have not been convicted and sentenced for tax evasion are not applicable to these measures. Article 4 People's Republic of China (PRC) Customs is the statutory authority in charge of accounting for tax evasion goods and articles suspected of smuggling, and its authorized tax accounting department (hereinafter referred to as "accounting department") is the authority in charge of accounting. Article 5 The inspection conclusion issued by the customs shall be examined and confirmed by the customs smuggling investigation organ, the people's procuratorate and the people's court, and can be used as the basis for handling cases and evidence for conviction and sentencing. Chapter II Auditing Procedures Article 6 If it is necessary to verify tax evasion due to handling smuggling cases, the customs smuggling crime investigation organ and the customs investigation department (hereinafter referred to as "the dispatched unit") shall submit the Verification Report Form of Tax Evasion on Suspected Smuggling Goods and Articles (hereinafter referred to as "the Report Form") to the local customs accounting department.

The "nuclear delivery order" shall include the following contents:

(1) The name of the smuggling case;

(2) the way of smuggling;

(3) Taxes paid for goods and articles suspected of smuggling;

(four) the name, brand, specification, model, origin, quantity, import and export date of the goods and articles suspected of smuggling;

5. Time and place of seizure;

(six) other circumstances that need to be explained. Article 7 When submitting the examination and approval form, the submitting unit shall attach the following documents or materials according to the requirements of the audit department and the nature of the case:

(1) Customs declarations, contracts, commercial invoices, bills of lading (by sea), insurance policies, processing trade registration manuals, domestic value-added tax invoices and other commercial documents suspected of smuggling goods and articles;

(2) Technical materials such as descriptions of goods and articles suspected of smuggling;

(3) Records and photos of the use and damage of goods and articles suspected of smuggling;

(4) Relevant materials such as prices, specifications and market conditions of goods and articles suspected of smuggling;

(5) Other documents or materials required by the audit.

If the above documents and materials cannot be provided for some reason, the sending unit shall make a written explanation to the accounting department. Article 8 When receiving the nuclear waybill and its attached documents and materials sent by the nuclear transport unit, the customs accounting department shall carefully examine it, and may ask the nuclear transport unit to supplement it if it is unclear or omitted. Article 9 If the customs inspection department needs to send inspection units to do the following work in the inspection process, the dispatched units shall cooperate:

(1) To inspect and sample the goods and articles suspected of smuggling;

(2) Providing accounting books, documents and other materials related to the audit work;

(3) Send the retained samples to the customs laboratory or other legal or state-authorized professional departments, and issue an appraisal conclusion report on the name, composition, use, quality, grade, recency and value of the samples;

(4) Entrusting qualified domestic price verification agencies and other units to issue evaluation data on the wholesale price and ex-factory price of goods and articles suspected of smuggling in the domestic market;

(five) other work that needs to be sent to the nuclear unit. Article 10 If the Verification Form and the attached documents and materials submitted by the verification unit meet the verification requirements, the customs verification department shall make a verification conclusion within 7 working days from the date of accepting the verification, and issue the Certificate of Customs Verification of Goods and Articles Suspected of Smuggling Tax Evasion (hereinafter referred to as the Certificate) to the verification unit, affix the special seal for customs tax verification, and attach the Certificate of Suspected Smuggling Goods and Articles. Eleventh "certificate" shall include the following contents:

(1) audit matters;

Audit conclusion;

(3) Audit basis and methods;

(4) signature of the auditor.

The list of audit materials shall include the name, origin, specifications, quantity, tariff code, taxable value, tax rate and exchange rate of the goods and articles involved. Article 12 If the investigation organ of smuggling crime, the customs investigation department, the people's procuratorate and the people's court have any objection to the certificate issued by the customs, or if the facts of tax evasion have changed and they think that supplementary verification or re-verification is necessary, the original verification unit shall submit a verification form to the customs inspection department that issued the certificate and explain the reasons in writing. After receiving the invoice that needs supplementary verification, the customs accounting department shall make supplementary verification or re-verification in accordance with the provisions of Article 10 of these Measures. Article 13 If a smuggling suspect, defendant and his defenders have any objection to the certificate issued by the customs, they shall apply to the case-handling organ for re-verification, and after being approved by the customs smuggling investigation organ, the people's procuratorate or the people's court, the forwarding unit shall re-verify it according to the procedures stipulated in Article 12 of these Measures.