Proactive disclosure safeguards the healthy development of enterprises
Recently, a certain enterprise submitted an active disclosure report to Qingdao Dagang Customs, which is affiliated with Qingdao Customs. It disclosed that it had underreported the freight, insurance, and miscellaneous fees of goods during the import of refrigeration machine accessories, with a total underreporting amount of about 25000 US dollars and underpaid taxes of about 74000 yuan.
According to customs assessment, the policy of voluntary disclosure can be applied to the situation of enterprises, and administrative penalties will not be imposed according to law, and relevant follow-up actions will be taken. This' warm 'regulatory practice is a vivid epitome of the customs'' proactive disclosure 'policy to safeguard the high-quality development of enterprises.
It is understood that as a highly certified enterprise, this mistake may result in punishment or even credit downgrade for the company. The company's business personnel thought of attending the customs proactive disclosure policy briefing before and immediately disclosed this violation to the customs after carefully studying the policy. This not only exempted the possible fines, but also preserved the hard won qualification of a high-level certified enterprise.
The advanced certification qualification was not easy to obtain, thanks to the proactive disclosure policy, which corrected our mistakes without affecting the development of the enterprise. It really solved a big problem! "Exclaimed the person in charge of the enterprise.
Proactive disclosure policy is an important measure introduced by the customs to benefit enterprises. Import and export enterprises, upon self inspection, discover that their import and export activities have underpaid or omitted taxes or violated customs supervision regulations, and proactively report to the customs. After being recognized by the customs, they may be given lighter, mitigated or exempted administrative penalties. This policy embodies the law enforcement concept of "abiding by the law and being tolerant" and "balancing leniency and strictness" of the customs, effectively avoiding the "one size fits all" punishment and eliminating the phenomenon of "using punishment to manage", providing opportunities for enterprises to be tolerant and correct mistakes. At the same time, positive incentives can also promote compliant business operations and create a more inclusive regulatory environment.
On October 11th of this year, the "Announcement of the General Administration of Customs on Dealing with Matters Related to Proactive Disclosure of Violations" (Announcement No. 194 of the General Administration of Customs in 2025) was officially implemented, replacing Announcement No. 127 of 2023, continuing to further release the benefits for enterprises and promote high-quality development of foreign trade.
The newly revised policy has extended the exemption period for tax violations from 'within six months' to' within one year '. It has also removed time and amount restrictions that affect the accuracy of customs statistics and adjusted and optimized the situation and conditions for actively disclosing exemption for violations in the inspection and quarantine field, once again reducing the impact of minor violations on enterprise production and operation, "said Liu Yuanliang, head of the Inspection Department of Qingdao Dagang Customs.
In order to ensure the implementation of the policy and its effectiveness, Qingdao Dagang Customs has established a three-dimensional publicity network of "online+offline", "internal+external" by compiling and issuing 12360 official account push articles, "New Law Express", organizing on-site policy promotion meetings, etc., to continuously release the superposition effect of policies and ensure that enterprises accurately understand the details of policies. At the same time, customized training will be provided for key groups such as advanced certified enterprises and newly registered enterprises, and dedicated personnel will be assigned to guide online application for enterprises from other regions, solving the problem of "running from both ends". Combining daily inspections, providing on-site guidance to enterprises, guiding them to conduct self inspections, and reducing potential violations from the source.
Next, Qingdao Dagang Customs will deepen the promotion and implementation of proactive disclosure policies, ensuring that policy dividends accurately benefit more honest enterprises, and making proactive disclosure policies a powerful support for enterprises to move forward steadily. According to statistics, from January to November this year, Qingdao Dagang Customs completed a total of 172 voluntary disclosure operations, a year-on-year increase of 1.6 times. (Lu Xigao, Li Lin, Liu Wei, Zhang Chun/text)