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| Announcement of the General Administration of Customs | | 海关总署公告 |
| (No. 127 [2023]) | | （2023年第127号） |
| In order to further optimize the business environment and promote the high-quality development of foreign trade, in accordance with the Customs Law of the People's Republic of China, the Administrative Penalty Law of the People's Republic of China, the Regulation on Customs Audits of the People's Republic of China, and other relevant laws, regulations, and rules, the matters concerning the handling of voluntary disclosure of regulatory violations and prompt corrective actions by import and export enterprises and entities before they are discovered by the Customs are hereby announced as follows: | | 为进一步优化营商环境，促进外贸高质量发展，根据《中华人民共和国海关法》《中华人民共和国行政处罚法》《中华人民共和国海关稽查条例》等有关法律法规规章的规定，现就处理进出口企业、单位在海关发现前主动披露违反海关规定的行为且及时改正的有关事项公告如下： |
| I. Any import or export enterprise or entity that voluntarily discloses its regulatory violation of Customs provisions under any of the following circumstances shall not be subject to an administrative penalty: | | 一、进出口企业、单位主动披露违反海关规定的行为，有下列情形之一的，不予行政处罚： |
| 1. It voluntarily discloses any tax-related regulatory violation to the Customs within six months from the date of its occurrence. | | （一）自涉税违规行为发生之日起六个月以内向海关主动披露的。 |
| 2. It voluntarily discloses any tax-related regulatory violation to the Customs more than six months but within two years from the date of occurrence of the regulatory violation, and the amount of unpaid or underpaid tax accounts for less than 30% of the tax payable, or the amount of unpaid or underpaid tax is less than one million yuan. | | （二）自涉税违规行为发生之日起超过六个月但在两年以内向海关主动披露，漏缴、少缴税款占应缴纳税款比例30%以下的，或者漏缴、少缴税款在人民币100万元以下的。 |
| 3. It affects the state's administration of export tax refund: | | （三）影响国家出口退税管理的： |
| (1) It voluntarily discloses its regulatory violation to the Customs within six months from the date of its occurrence. | | 1.自违规行为发生之日起六个月以内向海关主动披露的； |
| (2) It voluntarily discloses its regulatory violation to the Customs more than six months but within two years from the date of its occurrence, which affects the state's administration of export tax refund, and the possible over-refund of tax accounts for less than 30% of the refundable amount, or the possible over-refund of tax is less than one million yuan. | | 2.自违规行为发生之日起超过六个月但在两年以内向海关主动披露，影响国家出口退税管理且可能多退税款占应退税款的30%以下，或者可能多退税款在人民币100万元以下的。 |
| 4. The actual unit consumption of a processing trade enterprise is lower than its declared unit consumption due to process improvement, inaccurate declaration of the proportion of non-bonded materials used, or any other reason, and the resulting leftover materials, semi-finished products, or finished goods have not been disposed of or have been re-exported through processing trade. | | （四）加工贸易企业因工艺改进、使用非保税料件比例申报不准确等原因导致实际单耗低于已申报单耗，且因此产生的剩余料件、半制成品、制成品尚未处置的，或者已通过加工贸易方式复出口的。 |
| 5. The provisions of subparagraph (1) of Article 15 of the Regulation on the Implementation of Customs Administrative Punishment of the People's Republic of China apply, and corrective actions have been taken in a timely manner without causing harmful consequences: | | （五）适用《中华人民共和国海关行政处罚实施条例》第十五条第（一）项规定，及时改正没有造成危害后果的： |
| (1) The violation of law or regulation is voluntarily disclosed to the Customs before 24:00 on the last day of the month when the violation occurs and affects the statistical total value of not more than 10 million yuan. | | 1.违法违规行为发生当月最后一日24点前，向海关主动披露且影响统计人民币总值1000万元以下的； |
| ．．．．．． | | ．．．．．． |
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