Interim Measures of the People's Republic of China and the Customs of the People's Republic of China for the Evaluation of Tax Evasion on Suspected Smuggled Goods and Articles

Chapter 1 General Provisions Article 1 In order to strengthen the customs' accounting work on suspected smuggled goods and articles for tax evasion and ensure the fairness, scientificity and authoritativeness of the accounting work, according to the "People's Republic of China The Customs Law of the People's Republic of China, the Import and Export Tariff Regulations of the People's Republic of China and relevant laws and administrative regulations formulate these Measures. Article 2 When the Customs handles smuggling cases, these Measures shall apply to the accounting and tax evasion of suspected smuggled goods and articles. Article 3 Smuggling of drugs, weapons, ammunition, nuclear materials, counterfeit currency, cultural relics prohibited from export by the state, precious animals and their products, rare plants and their products, obscene articles prohibited by the state from import and export, and solid waste prohibited from entry by the state These measures do not apply to goods and articles that do not use the amount of tax evasion as a criterion for conviction, sentencing, determination of smuggling, or administrative penalties, such as hazardous wastes. Article 4 The Customs of the People's Republic of China is the statutory authority responsible for the calculation and verification of evaded taxes on goods and articles suspected of being smuggled. The department authorized by it to calculate and verify taxes (hereinafter referred to as the "accounting and verification department") is responsible for the calculation The competent authority for nuclear work. Article 5 The accounting conclusion issued by the customs, upon review and confirmation by the customs smuggling crime investigation agency, the people's procuratorate and the people's court, can be used as the basis for case handling and evidence for conviction and sentencing. Chapter 2 Calculation Procedures Article 6 If it is necessary to calculate and verify tax evasion due to handling smuggling cases, the customs smuggling crime investigation agency and customs investigation department (hereinafter referred to as the "sending unit") shall hold the "Tax Evasion of Suspected Smuggled Goods and Articles" Submit the Payment Verification Form" (hereinafter referred to as the "Send Verification Form") to the accounting and verification department of the customs where it is located.

The "Submission Form for Verification" shall include the following contents:

(1) Name of the smuggling case;

(2) Smuggling method;

(3) Taxes paid on the suspected smuggled goods and items;

(4) The name, brand, specification, model, origin, quantity, and import and export of the suspected smuggled goods and items Date, etc.;

(5) Time and place of seizure;

(6) Other circumstances that need to be explained. Article 7 When submitting a "Submission Form for Verification", the reporting unit shall attach the following documents or materials according to the requirements of the accounting and verification department and the nature of the case:

(1) Customs declaration of suspected smuggled goods and items bills, contracts, commercial invoices, bills of lading (shipment), insurance policies, processing trade registration manuals, domestic value-added tax invoices and other commercial documents;

(2) Instructions for the goods and items suspected of being smuggled and other technical information;

(3) Records and photos of the use and damage of the suspected smuggled goods and items;

(4) The price, Specifications, market conditions and other relevant materials;

(5) Other documents or materials required for accounting.

If the documents and materials listed above cannot be provided for any reason, the unit submitting them for verification shall make a written explanation to the accounting and auditing department. Article 8 When the customs accounting and auditing department receives the "Submission for Verification Form" and the accompanying documents and materials from the unit that submits it for verification, it shall carefully review it. , you can ask the sending unit for replenishment.

Article 9 If the customs accounting department needs the reporting unit to carry out the following work during the accounting process, the reporting unit shall cooperate:

(1) Inspect and sample suspected smuggled goods and articles;

(2) Provide account books, documents and other information related to accounting work;

(3) Submit samples of retained goods to customs testing agencies or other statutory or state-authorized professional departments, Issue appraisal conclusion reports on product name, ingredients, usage, quality, grade, newness, value, etc.;

(4) Entrust domestic qualified price verification agencies and other units to issue reports on suspected smuggled goods and items Evaluation data of domestic market wholesale prices and ex-factory prices;

(5) Other work that needs to be submitted to the verification unit. Article 10 If the "Submittal Form" and accompanying documents and materials submitted by the submitting unit meet the accounting requirements, except for the circumstances specified in Article 9, the customs accounting department shall have 7 days from the date of acceptance of the accounting. The calculation conclusion will be made within working days, and a "Customs Verification Certificate for Tax Evasion on Suspected Smuggled Goods and Articles" (hereinafter referred to as the "Certificate") will be issued to the unit that submitted it for verification, stamped with a special customs tax verification seal, and attached with the " List of Calculation and Verification Materials for Tax Evasion on Suspected Smuggled Goods and Articles (hereinafter referred to as the “Calculation and Verification Material List”). Article 11 The "Certificate" shall include the following contents:

(1) Accounting matters;

(2) Accounting conclusions;

(3) ) Summary of accounting basis and accounting method;

(4) Signature of accounting personnel.

The "List of Calculation and Verification Information" shall include the name, origin, specification, quantity, tariff code, taxable price, tax rate, exchange rate, etc. of the goods and articles involved. Article 12 If the smuggling crime investigation agency, customs investigation department, people's procuratorate, or people's court have objections to the "certificate" issued by the customs, or if the facts that determine the amount of tax evasion have changed and they believe that a supplementary verification or re-verification is needed, they should The original submission unit shall re-submit the "Submission Form" with a written explanation to the customs accounting department that issued the "Certificate". After receiving the "Submittal Verification Form" requesting supplementary verification, the customs accounting and verification department shall conduct supplementary verification or re-verification in accordance with the provisions of Article 10 of these Measures. Article 13 If a smuggling suspect, defendant or his defender has any objection to the "Certificate" issued by the customs, he shall submit an application for re-verification to the case-handling agency, which shall be reviewed and approved by the customs smuggling crime investigation agency, the People's Procuratorate or the People's Court. Afterwards, the unit that originally submitted the application for verification shall re-verify the application in accordance with the procedures stipulated in Article 12 of these Measures.