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1、海关保税核查办法（Customsbondedinspectionmethod）People'sRepublicofChinacustomsbondedverificationmeasuresChapter1GeneralProvisionsArticle1inordertoregulatethecustomsbondedcheck,strengthensupervisionandmanagementofcustomsbondedbusiness,accordingtothe"CustomsLaw"(hereinafterreferredtoasthePeop
2、le'sRepublicofChinaCustomsLaw)andotherrelevantlawsandadministrativeregulationsformulated.Thesecondtermofthebondedcheckreferstothecustomsbondedprocessinggoods,supervisionperiodofbondedlogisticsgoodscheckverification,inspectionandsupervisionofbondedprocessingenterprises,bondedlogisti
3、csenterprisesandspecialcustomssupervisionzonesorbondedsupervisionplaceswithinthebondedbusinessbehavioroftheauthenticityandlegitimacyofbehavior.Thethirdbondedverificationshallbeorganizedandimplementedbythecustomsbondedsupervisiondepartment.Fourthbondedchecksshouldbejointlyimplemente
4、dbytwoormorethantwocustomsinspectors.Thecustomsinspectorsshallproducethecustomsinspectioncertificatewhenperformingtheverification.ThecustomsinspectioncertificateisuniformlyissuedbytheGeneralAdministrationofcustoms.Thefifthbondedprocessingenterprises,bondedlogisticsenterprisesandspe
5、cialcustomssupervisionzonesorbondedsupervisionplacesenterprises(hereinafterreferredtoascheckee)canbewrittentotheCustomsforitstradesecrets,andspecifythecontentsofconfidential.Thecustomsshall,inaccordancewiththerelevantprovisionsofthestate,properlykeepthematerialsinvolvedinthebusines
6、ssecretsprovidedbytheinspectors.Thesixthcheckedpersonsshouldmakeunifiedaccountingandseparateaccountingofbondedgoodsandnonbondedgoods.Thecheckeeshallbeinaccordancewiththe"People'sRepublicofChinaaccountinglaw"andrelevantlawsandadministrativeregulations,setupfinancialbooksandstatement
7、sofrecords,thefinancialsituationofenterprisesandthebondedbondedgoodsimportandexport,storage,transfer,sale,useandlossetc.,filloutrelevantdocumentsandbooks,withlegalandeffectivethecertificateofaccountingandaccounting.Theinspectedpersonshallkeeptheaforesaidinformationwithinthetimelimi
8、tforcustomssupervisionofbo
