I. Customs-related functions
1, the import and export of goods, passenger baggage and postal items, inbound and outbound means of transportation, the implementation of supervision and management, some referred to as customs clearance management, some referred to as guaranteeing the legal entry and exit of goods and articles.
2, the collection of customs duties and other taxes. Many countries in addition to customs duties, but also in the import and export links on behalf of domestic taxes and fees, such as value-added tax, excise tax and oil tax. Some countries customs, also levied anti-dumping duties, countervailing duties and imported goods penalties.
3, to detect smuggling. Customs Department of each country to evade supervision, commercial concealment of customs duties evasion behavior to investigate and arrest, especially on the smuggling of prohibited and restricted entry and exit of goods, goods, especially drugs, each country's Customs are to increase the efforts to investigate and arrest.
Second, the enterprise has one of the following circumstances, the Customs is recognized as a breach of trust enterprise:
(a) smuggling crimes or smuggling;
(b) non-customs declaration of the number of violations of customs regulations within one year more than the previous year's customs declaration, inbound and outbound filing lists, inbound and outbound means of transportation manifests and other relevant documents, the total number of one thousand and by the Customs administrative penalties The cumulative amount of more than 1 million yuan; customs declaration enterprises within one year the number of violations of customs regulations exceeded the previous year's customs declaration, entry and exit record list, entry and exit of the means of transport manifests and other relevant documents, five ten thousandths of the total number of votes and the cumulative amount of administrative penalties imposed by the Customs more than 300,000 yuan;
(c) default on the tax payable or default on the forfeited sums due;
(d) there is the "Credit Management Measures," Article 8, paragraph 1, of the "Credit Management Measures". Credit Management Measures", Article 8, paragraph 1 (b) of the situation, the Customs listed in the credit information abnormal enterprise directory for more than 90 days;
(e) under false pretenses to obtain undue benefits in the name of the Customs or other enterprises;
(f) concealment of the true situation from the Customs or provide false information to affect the management of enterprise credit;
(g) resisting or obstructing the Customs Staff to perform their duties in accordance with the law, the circumstances are serious;
(viii) due to criminal offenses included in the National Joint Disciplinary List for breach of trust;
(ix) the enterprise has violated the provisions of the state border sanitary and quarantine, entry and exit of animal and plant quarantine, import and export of food and cosmetic safety, import and export commodities inspection was held criminally liable, the Customs is recognized as a breach of trust enterprises.
Third, the Customs and Excise Department to implement strict supervision of enterprises in breach of trust, including:
(a) the average rate of import and export inspection of goods at 80% or more;
(b) import and export of goods at 80% or more of the average proportion of sampling of import and export goods inspection and quarantine;
(c) not to be exempted from the inspection of the enterprise without the problem of lifting, shifting, warehousing and other costs;
(d) not to apply the aggregate tax system. (D) not applicable to the aggregate taxation system;
(E) except for special circumstances, not applicable to the storage of samples to retain the image of the release measures;
(F) operating processing trade business, the full amount of the provision of guarantees;
(VII) increase the frequency of enterprise audits, verification;
(VIII) the implementation of the relevant state departments of the Joint Correctional Measures for Breach of Faith.
Legal Basis:
Customs Law of the People's Republic of China
Article 2 The Customs of the People's Republic of China
The Customs of the People's Republic of China shall be the State's supervisory and regulatory authority on entry and exit of the customs territory (hereinafter referred to as entry and exit of the territory). In accordance with this Law and other relevant laws and administrative regulations, the Customs shall supervise the means of transportation, goods, baggage articles, postal articles and other articles (hereinafter referred to as inbound and outbound means of transportation, goods and articles) entering and leaving the country, collect customs duties and other taxes and fees, investigate and seize smuggling, and compile customs statistics and conduct other customs business.