Announcement on Matters Concerning the Handling of Disclosures of Violations

In order to further optimize the business environment and promote high-quality development of foreign trade, in accordance with the provisions of relevant laws, regulations and rules such as the "Customs Law of the People's Republic of China", the "Administrative Penalty Law of the People's Republic of China", and the "Customs Inspection Regulations of the People's Republic of China", the following matters regarding the handling of violations of customs regulations discovered by import and export enterprises and units before customs inspection and promptly corrected are hereby announced: 

1. If import and export enterprises or units voluntarily disclose violations of customs regulations, the following circumstances shall not result in administrative penalties: 

(1) Those who voluntarily disclose the tax violation behavior to the customs within one year from the date of its occurrence. 

(2) If the taxpayer voluntarily discloses the tax violation behavior within one year but within two years from the date of the occurrence of the violation, and the amount of tax underpaid or undercharged is less than 30% of the total tax due, or the amount of tax underpaid or undercharged is less than 1 million yuan. 

(3) Factors affecting the management of national export tax rebates: 

Those who voluntarily disclose the violation to the customs within one year from the date of the occurrence of the violation; 

2. If the violation is voluntarily disclosed to the customs within one year after the occurrence of the violation but within two years, it will affect the management of national export tax rebates and the amount of over-reimbursed funds may be less than 30% of the total amount of tax that should be refunded, or the amount of over-reimbursed funds may be less than 1 million yuan. 

(4) For processing trade enterprises, if the actual consumption rate is lower than the declared rate due to process improvements or inaccurate reporting of the proportion of non-bonded materials used, and if the remaining materials, semi-finished products, and finished products have not been disposed of as a result, or if they have been re-exported through processing trade methods. 

(5) Subject to the handling method stipulated in Article 15(1) of the "Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China". 

(6) Subject to the provisions of Article 15(2) of the "Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China" for handling. 

(7) According to the provisions of Article 18 of the "Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China", if the violation of customs regulations does not affect the country's relevant prohibitive management of imports and exports, export tax refund management, tax collection, and license management. 

(8) If import and export enterprises or units voluntarily disclose the following violations of customs inspection and quarantine business regulations, and are able to promptly handle customs procedures without causing any harm consequences, with a value of goods not exceeding 500,000 yuan or subject to a warning or a maximum fine of 30,000 yuan as stipulated by laws, administrative regulations, or customs rules, no administrative penalties will be imposed: 

The imported grains failed to record the information regarding unloading, transportation, storage, processing, disposal of waste materials, and shipping destinations as required. 

2. If the imported aquatic animals for food are not properly recorded and the business records are not properly kept as required. 

3. Bamboo, wood and grass products for export were not subject to inspection. 

4. The declared items of bamboo, wood and grass products for export do not match the actual situation. 

5. Imported goods used wooden packaging but were not subject to inspection. 

However, matters related to safety, environmental protection and hygiene that fall under the category of inspection and quarantine are excluded. 

II. Import and export enterprises and units shall voluntarily report their tax violations to the customs in writing and promptly correct them. If the customs determines that such disclosure was made voluntarily, the import and export enterprises and units may apply to the customs for exemption from the late payment penalties of taxes in accordance with the law. Those who meet the requirements will be granted exemptions by the customs. 

III. The acts of import and export enterprises and units that voluntarily disclose violations and are punished by the customs with warnings or fines not exceeding 1 million yuan will not be included in the records used by the customs to assess the credit status of enterprises. For high-level certified enterprises that voluntarily disclose violations of customs regulations, the customs will not suspend the application of corresponding management measures during the investigation period. However, matters related to safety, environmental protection, and hygiene in the inspection and quarantine category are excluded. 

IV. For import and export enterprises and units, if they disclose the same violation of customs regulations (referring to acts of the same nature and violating the same legal provision and the same item of the regulation) to the customs for the second time or more within one year (consecutive 12 months), the relevant provisions of this announcement shall not apply. 

Where the rights holder grants one or more rights licenses to the licensee for the same goods, and where the import and export enterprises or units voluntarily disclose this information to the customs again, the relevant provisions of this announcement shall not apply. 

V. If import and export enterprises or units voluntarily disclose information to the customs, they need to fill out the "Voluntary Disclosure Report Form" (see the attachment), and attach relevant account books, documents, and other materials, and report to the customs at the place of declaration, the actual place of import and export, or the place of registration. 

This announcement is valid from October 11, 2025 to June 30, 2027. The General Administration of Customs Announcement No. 127 of 2023 is simultaneously repealed. 

This is to make the following announcement.

General Administration of Customs 

September 28th, 2025