企业稽查是法律赋予海关的一项对进出口活动实施监督管理的职能,在《海关法》、《海关稽查条例》等法律规范性文件中对企业稽查作了明确的界定。海关企业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以及其后的3年内,依法 Enterprise auditing is a function entrusted by the law to the supervision and administration of import and export activities. It clearly defines the auditing of enterprises in the legal normative documents such as the Customs Law and the Regulations on Customs Inspection. Customs inspection refers to the customs of the import and export goods within three years from the date of release or bonded goods, tax relief imported goods within the customs supervision period and within 3 years thereafter, according to law