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第一条 为了强化海关监督管理职能,保障国家进出口法律、法规有效实施,维护国家利益,根据《中华人民共和国海关法》和其它有关法律、法规,制定本暂行规定。 第二条 凡是从事进出口贸易的企业、加工贸易企业、经营保税业务企业、报关企业、经营和使用减免进出口关税货物的企业、事业单位以及其他与货物进出口有关的企业、事业单位(以下简称企事业单位),应接受海关稽查。 第三条 海关在企事业单位的货物进口或出口后三年内、使用受海关时效监管进口货物的单位在规定的时限内,对企事业单位实行定期或不定期的稽查。
Article 1 These Interim Provisions are formulated in accordance with the “Customs Law of the People’s Republic of China” and other relevant laws and regulations in order to strengthen the functions of supervision and administration of the Customs, ensure the effective implementation of the laws and regulations of the state for import and export and safeguard the interests of the country. Article 2 All enterprises and institutions engaged in import and export trade, processing trade enterprises, enterprises engaged in bonded business and declaration enterprises, enterprises and institutions undertaking the business of reducing or exempting from or exporting customs duties and goods, and other enterprises and institutions engaged in import and export of goods (hereinafter Referred to as enterprises), should be subject to customs inspection. Article 3 In the three years after the goods imported or exported by enterprises and public institutions, the customs shall, within the prescribed time limit, use regular or irregular audits of the imported goods regulated by the Customs for the duration of the prescribed period.