The Legal Framework for Customs Audits and Investigations in the PRC

China is Russia’s main trading partner. Given the hostile actions of some countries and territories, information about China’s state regulation of foreign trade in general and the legal framework for customs examinations and investigations in particular is of practical importance. These frameworks have certain peculiarities. In addition to the limited scope of legal norms imposed by the “one state, two systems” principle, China’s legislation, for example, fails to distinguish between the categories of “inspection” and “search.” In the given article an attempt to comprehensively study the provisions of China’s legislation and international treaties on customs inspections and investigations, including a categorical framework, and systematize legal provisions is made.

Authors

Publication Details

Journal
Administrative law and procedure
Published
2026-10-29
DOI
https://doi.org/10.18572/2071-1166-2026-11-47-51
Primary Topic
Border Security and International Relations
Type
article
Field-Weighted Citation Impact
0.00
Controls
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article

The Legal Framework for Customs Audits and Investigations in the PRC

Roman A. Shepenko
2 links
Administrative law and procedure
Border Security and International Relations
article

The Legal Framework for Customs Audits and Investigations in the PRC

Roman A. Shepenko
article en

Abstract

China is Russia’s main trading partner. Given the hostile actions of some countries and territories, information about China’s state regulation of foreign trade in general and the legal framework for customs examinations and investigations in particular is of practical importance. These frameworks have certain peculiarities. In addition to the limited scope of legal norms imposed by the “one state, two systems” principle, China’s legislation, for example, fails to distinguish between the categories of “inspection” and “search.” In the given article an attempt to comprehensively study the provisions of China’s legislation and international treaties on customs inspections and investigations, including a categorical framework, and systematize legal provisions is made.

Administrative law and procedure
Peace, justice, and strong institutions
Openalex Percentile: Top 4%
Border Security and International Relations
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