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进口申报不实

日期:2009年3月19日浏览[28230]

B公司系中外合资企业，其以生产各类型变压器为主营业务。2006年，B公司向海关申报进口一批变压器生产所需的橡胶圆条。海关人员在进行查验时发现，橡胶圆条申报进口数量450米，实际进口数量800米，少报350米橡胶圆条。

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评议：《中华人民共和国海关法》第二十四条规定“进口货物的收货人、出口货物的发货人应当向海关如实申报，交验进出口许可证件和有关单证”。当事人B公司作为货物的进口收货人应当向海关如实申报进口货物的真实数量。B公司的上述行为已构成了《中华人民共和国海关法》第八十六条（三）项规定的进口货物向海关申报不实的违反海关监管规定行为。

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