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