Gu 'an Customs:
Enterprises must formulate special internal audit systems and procedures for import and export customs business, set up special institutions or posts, and conduct regular (at least once a year) internal audit of enterprise import and export business. The internal audit system needs to be audited, recorded and filed according to the import and export activities of enterprises (such as general trade, processing trade and customs declaration goods, duty-free goods, bonded logistics and duty-free goods sales, etc.). ), so as to form an internal audit report of import and export business, submit it to the management of the company for review and take necessary improvement measures.
Enterprises need to work out the internal audit plan and implementation plan of customs according to the internal audit system and process of import and export customs business; Implement the specific implementation time, scope and implementation team; Make a complete internal audit record, compile it into a book and file it. In addition to the import and export activities of enterprises, the internal audit items of customs verification will also include the independence of internal audit departments, posts and import and export business of enterprises.