Checkup and Verification on Entry & Exit Goods

(Ⅰ) The Concept

The checkup and verification refers to the administrative legal behaviors of the practical examination by the Customs to ensure the nature, original place, conditions, quantity, value of the entry and exit goods in conformity with the detailed contents filled in the goods declaration form.

The purpose of the checkup and verification by the Customs is:

(1) to confirm if the declaration content is in conformity with the goods under examination by verifying the actual import & export goods and the declaration documents, and find out the illegal activities, e.g. concealment on declaration, deception on declaration, false declaration and smuggling that could not have been found out in the part of the declaration and documents examination through the practical checkup and verification;

(2) to verify the doubtful points put forth in the part of declaration and document examination and provide the reliable foundation of supervision and control for duty collection, statistics and follow-up. Whether the duty classification of the imported goods and the applicable duty rate, the declared C.I.F. price will be accepted by the Customs depends on the result of the checkup and verification. If the result does not confirm to that of document examination, the duty classification and the Customs makes an appropriate price assessment, then not only the errors might happen on the applicable duty rate, but the assessed price is likely to be much too high or low, which will lead to an unfair duty burden and to the loss of the consignor and consignee of the import & export goods or the State.