China: Customs audit regulations effective 1 November | KPMG | GLOBAL
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China: Customs audit regulations effective 1 November 2016

China: Customs audit regulations effective 1 November

New customs audit rules, issued by China’s General Administration of Customs, are effective 1 November 2016.


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The new measures provide guidelines in implementing customs audit regulations and specify and refine various items in the operation and implementation of the customs audit regulations.  The measures:

  • Add some content related to self-disclosure
  • Add provisions in relation to introducing third-party agencies (e.g., professional accounting or tax organizations)
  • Add provisions about the customs authority's jurisdiction
  • Allow the customs authority to adjust the credit ratings of those that do not cooperate with the regulations


Read an October 2016 report [PDF 221 KB] prepared by the KPMG member firm in China: The General Administration of Customs issues the new Measures for Implementation of the Customs Audit Regulations and enterprises should take note of its key content

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