Exemption from punishment accounts for over 98%. Qingdao Customs continues to release proactive disclosure policy dividends (see chart)

The picture shows: Customs officers actively disclosing demand during enterprise research, photographed by Shi Wanli

Recently, a certain enterprise submitted a "Proactive Disclosure Report Form" to Rizhao Customs, which is affiliated with Qingdao Customs. According to the materials submitted by the enterprise, during the verification process of the processing trade manual, it was found that there were discrepancies between the manual execution data and the customs filing.

Proactively disclosing the key information of "advanced certified enterprises" quickly captured by customs officers handling specialized positions from the materials. For these "top students" in customs credit, any mistake could trigger a chain reaction of credit downgrade. After comprehensive analysis, Rizhao Customs has determined that it applies the policy of active disclosure and has ultimately made a decision not to impose administrative penalties in accordance with the law.

We caused errors in the verification manual data due to negligence in internal document circulation, and we applied for disclosure as soon as we discovered it during self-examination, "the person in charge of the company said afterwards." The proactive disclosure policy not only helped us avoid losses, but more importantly, it preserved the company's integrity and long-term development interests

Proactively disclosing policies encourages import and export enterprises to conduct self-examination and report in writing to customs if they discover any violations of customs supervision regulations in their import and export activities. Customs may, upon determination, exempt them from administrative penalties in accordance with the law. This policy precisely interprets the law enforcement concept of "abiding by the law and being tolerant" and "combining leniency and strictness", aiming to promote the transformation of the regulatory model from "punishment based" to "prevention and control combined, with emphasis on guidance". It is the "ballast stone" and "safety valve" for enterprise compliance operation.

A company in Qingdao has also benefited from the proactive disclosure policy. Recently, the company submitted an active disclosure report to Huangdao Customs, a subsidiary of Qingdao Customs, revealing issues such as underreporting of franchise fees for imported equipment and false declaration of some commodity tax numbers. After verification, Huangdao Customs did not impose administrative penalties on the enterprise in accordance with the relevant policies voluntarily disclosed, and reduced the late payment fee of 530000 yuan.

We learned at last year's customs policy briefing that actively disclosing new policies encourages companies to conduct self-examination and self correction, "said Ms. Li, the company's customs affairs manager." The customs also provided us with one-stop policy guidance and assistance, and the entire process was efficient and transparent

The sustained vitality of policies stems from their continuous optimization and improvement. In October 2025, the General Administration of Customs issued a notice on handling matters related to voluntary disclosure of violations, upgrading the policy of voluntary disclosure. The new policy has extended the exemption period for tax related violations and further relaxed the standards for handling some procedural and minor violations, providing a broad space for more honest and law-abiding enterprises to make mistakes and take action with ease. The dividends released by the new policy were quickly confirmed by another private enterprise.

A private enterprise found during self-examination that its imported bulk cargo had underpaid taxes due to false reporting of domestic transportation costs. After discovering the problem, the enterprise immediately reported to Yantai Customs under Qingdao Customs, expressing willingness to accept punishment for the impact on tax collection, and promptly handle relevant customs procedures after punishment.

After understanding the relevant situation, the Yantai Customs officer explained the changes in the new announcement to the enterprise. After analysis and judgment, the customs believes that the situation of the enterprise can be subject to the policy of active disclosure, and will not impose administrative penalties according to law. They have also guided the enterprise to complete standardized rectification.

The six-month extension of the new policy is too precious for us, "said the person in charge of the company's personnel department." It makes us feel that occasional unintentional mistakes in compliant operations can be handled more inclusively, which truly reduces our subsequent business risks and financial pressure

From "post investigation and punishment" to "pre prevention", from "passive acceptance of management by enterprises" to "active strengthening of self-discipline", actively disclosing policies is promoting the construction of a new type of close relationship between customs and market entities.

Especially after the implementation of the new announcement, the policy coverage is wider and the benefits are deeper. Its core is to reduce the compliance costs of enterprises through institutional design, and positively stimulate the internal compliance motivation of enterprises. Sun Gongxun, Director of the Qingdao Customs Inspection Department, said that the customs will effectively promote policies and connect with enterprise needs to ensure the implementation and effectiveness of policies and measures that benefit enterprises. It will not only protect the "golden signboard" of advanced certified enterprises, but also nurture the growth vitality of small and medium-sized enterprises, continuously optimize the port business environment, and serve high-quality development.

According to the data, in 2025, Qingdao Customs completed 377 voluntary disclosure operations and exempted 372 cases from punishment, an increase of 21.69% and 25.09% respectively year-on-year, with exemption from punishment accounting for over 98%. (Luo Feng, Li Weiqin, Chen Xueting, Helan/Wen)