Announcement No. 127 of 2023 of the General Administration of Customs on Handling Matters Related to Proactive Disclosure of Violations
In order to further optimize the business environment and promote the high-quality development of foreign trade, in accordance with the provisions of relevant laws and regulations such as the Customs Law of the People's Republic of China, the Administrative Penalty Law of the People's Republic of China, and the Customs Inspection Regulations of the People's Republic of China, we hereby announce the following matters regarding the handling of import and export enterprises and units that voluntarily disclose violations of customs regulations and make timely corrections before being discovered by the customs:
1、 Import and export enterprises or units that voluntarily disclose violations of customs regulations shall not be subject to administrative punishment if they:
（1） Within six months from the date of the occurrence of tax related violations, it is voluntarily disclosed to the customs.
（2） Those who voluntarily disclose to the customs within two years after the occurrence of tax related violations for more than six months, or those who fail to pay or underpay taxes accounting for less than 30% of the payable taxes, or those who fail to pay or underpay taxes below RMB 1 million.
（3） Factors that affect the management of national export tax refunds:
1. Those who voluntarily disclose to the customs within six months from the date of the violation;
2. If the violation occurs for more than six months but is voluntarily disclosed to the customs within two years, which affects the national export tax refund management and may result in an overpayment of less than 30% of the refundable tax, or an overpayment of less than RMB 1 million.
（4） Processing trade enterprises that, due to process improvements, inaccurate declaration of the proportion of non bonded materials and components, have actual unit consumption lower than the declared unit consumption, and the resulting remaining materials, semi-finished products, and finished products have not been disposed of, or have been re exported through processing trade.
（5） If the provisions of Article 15 (1) of the Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China are applied and timely corrections are made without causing harmful consequences:
1. Those who voluntarily disclose to the customs before 24:00 on the last day of the month in which illegal or irregular activities occur and have an impact on the total value of RMB 10 million or less;
2. Within 3 natural months after 24:00 on the last day of the month in which an illegal or irregular behavior occurs, voluntarily disclosing to the customs and affecting the total value of RMB 5 million or less.
（6） The application of Article 15 (2) of the Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China shall be handled.
（7） Those who violate customs regulations by applying Article 18 of the Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China, without affecting the prohibited management of entry and exit, export tax refund management, tax collection, and license management of the state.
（8） Import and export enterprises or units that violate customs inspection and quarantine regulations and are able to handle customs procedures in a timely manner without causing harmful consequences (see Annex 1). Except for matters related to quarantine and inspection related to safety, environmental protection, and hygiene.
2、 If an import and export enterprise or unit voluntarily reports its tax related violations to the customs in writing and promptly corrects them, and is recognized by the customs as actively disclosing them, the import and export enterprise or unit may apply to the customs for the reduction or exemption of tax late fees in accordance with the law. If it meets the regulations, the customs will waive it.
3、 The behavior of import and export enterprises or units voluntarily disclosing and being warned or fined less than 1 million yuan by the customs shall not be included in the records of the customs' recognition of the credit status of the enterprise. If an advanced certification enterprise voluntarily discloses violations of customs regulations, the customs shall not suspend the application of corresponding management measures to the enterprise during the investigation period. Except for inspection related to safety, environmental protection, and hygiene matters.
4、 Import and export enterprises and units that voluntarily disclose the same violation of customs regulations (referring to behaviors of the same nature and violation of the same legal provisions and provisions of the same amount) to the customs for the second or more times within a year (consecutive 12 months) shall not be subject to the relevant provisions of this announcement.
If the rights holder grants one or more rights licenses to the authorized person based on the same goods, and the import and export enterprises or units voluntarily disclose them to the customs again, the relevant provisions of this announcement shall not apply.
5、 If import and export enterprises or units voluntarily disclose to the customs, they need to fill out the "Active Disclosure Report Form" (see Annex 2) and attach materials such as account books and documents to report to the customs at the place of declaration, actual import and export, or registration.
This announcement is valid from October 11, 2023 to October 10, 2025. Announcement No. 54 of the General Administration of Customs in 2022 shall be abolished simultaneously.
Hereby announced.
