GACC Announcement No.28, 2017 on Subsequent Audit Arrangement

Hereby announced is the arrangement for subsequent audit work on the basis of bonded affairs auditing that has been early regulated.

1. The “subsequent audit” herein refers to the audit of the risks such as commodity price, classification and country of origin.

2. Where the Customs conducts the audit in accordance with relevant China’s laws and regulations, the Customs auditor shall show law-enforcement certificate to the legal representative of an auditee and explain the requirements on the audit.

3. Where the Customs auditor needs to copy the auditee’s accounts and documents on paper, the auditee’s representative has the right to confirm the originals and the copies by noting source, number of pages, copy time, content consistency and his signature on the copies.

Regarding the accounts or documents in foreign languages, their Chinese versions shall be provided by the auditee.

Where the Customs auditor needs to copy the auditee’s electronic data, all the copy methods, time, copier name, data content and original data carrier location shall be recorded on paper with the signatures of the auditor and the auditee’s representative.

4. Where the Customs auditor inspects the auditee’s production and goods in the auditee’s workshop and warehouse, relevant Audit Record (see the Annex) shall be made by both parties with the signatures of the auditor, the auditee’s representative, and the workshop or warehouse manager.

This Announcement shall enter into force upon its issuance.

Annex: Audit Record (omitted)




General Administration of Customs of China (GACC)
July 4, 2017