I. Definition
Border inspection is the abbreviation of frontier inspection, which refers to the inspection of passports, certificates, visas, entry-exit registration cards, luggage and personal belongings carried by entry-exit personnel. Inspection and supervision of the means of transport and the goods it carries, management of entry-exit personnel getting on and off the means of transport and handling of violations.
Customs is a state organ, which supervises and inspects all inbound and outbound commodities and articles, and collects customs duties according to regulations.
Second, function
Frontier inspection refers to the frontier inspection of entry-exit personnel, their luggage, means of transport and articles they carry;
Frontier inspection has the right to supervise the entry and exit means of transport in accordance with the relevant provisions of the state;
Border inspection is to alert the limited area of the port and maintain the order of entry and exit.
Frontier inspection shall carry out tasks entrusted by the competent authorities and stipulated by other laws and administrative regulations.
Customs has the function of entry-exit supervision.
Customs has the function of detecting smuggling.
Customs has the function of compiling statistical data.
Customs has the function of collecting taxes.
Three. Customs rights
According to the Customs Law and relevant laws and regulations, the Customs may exercise the following powers in the course of performing its duties:
right of inspection
Unless otherwise provided by law, inspect inbound and outbound means of transport within the customs supervision area; In areas under customs supervision and coastal and border areas near the customs, inspect the means of transport suspected of smuggling and places where smuggled goods and articles are hidden, inspect the bodies of smuggling suspects, and inspect the production and operation situation and goods related to import and export activities.
The right to consult and copy
Consult and copy the certificates of entry-exit personnel, consult and copy contracts, invoices, account books, documents, records, documents, business letters and telegrams, audio-visual products and other relevant materials related to inbound and outbound means of transport, goods and articles.
Right of inquiry
Ask the suspect who violates the customs law or relevant laws and regulations.
right of inspection
Check inbound and outbound goods, personal luggage, and postal inbound and outbound articles.
Query right
Inquire about the deposit account of the audited entity in commercial banks or other financial institutions.
right of inspection
Check the accounts, accounting vouchers, documents and materials related to the entry and exit activities of enterprises and the import and export of goods.
Right of detention
Detain inbound and outbound means of transport, goods, articles and related contracts, invoices, account books, bills, records, documents, business correspondence, audio-visual products and other materials that violate the Customs Law. The detention of smuggling suspects generally does not exceed 24 hours, and can be extended to 48 hours under special circumstances.
Right of continuous pursuit
Inbound and outbound means of transport or individuals who do not obey the customs supervision and escape shall be pursued continuously outside the customs supervision area and in coastal and border areas near the customs, and brought back for treatment.
Administrative punishment right
Give administrative punishment to the illegal parties who have not yet constituted the crime of smuggling. Including the confiscation of smuggled goods, articles and illegal income, the imposition of fines on the parties involved in smuggling and violating customs supervision regulations, and the suspension or cancellation of customs declaration qualifications for illegal customs declaration enterprises and customs declarers.
The right to bear and use weapons
Customs can carry weapons to perform their duties according to law, and customs staff can use weapons when performing their duties.
Executive power
On the premise that the parties fail to perform their obligations according to law, in order to realize effective customs management, legal compulsory measures are taken in accordance with legal procedures to force the parties to perform their legal obligations. The enforcement power of the customs includes compulsory tax reduction and compulsory enforcement of customs punishment decisions.