海关总署拟要求报关行履行实质审查义务，"买单出口"与低报价格空间遭严堵
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<div class="ce-paragraph cdx-block ce-paragraph--left">海关总署近日就《报关企业依法履行合理审查义务相关事项的公告（征求意见稿）》公开征求意见，拟将报关企业此前的"形式审查（单单一致即可）"升级为"实质审查"，明确八大审查方向——包括核实委托方资质与代理关系真实性、货物品名数量规格与单证完全相符、不得盲目采信客户提供HS编码须核对监管条件、核查申报价格杜绝低报瞒报、核验许可证件及原产地证明真实性、确认收发货人信息与单证一致、审查报关单各栏目逻辑关系是否合理等，并建立守法便利与违法惩戒机制；新规落地后外贸/跨境电商货主、报关企业、货代物流方将承担全链路穿透式监管与连带责任，靠"买单出口"、改品名低报价格、买抬头挂靠报关等灰色操作的空间被彻底压缩，不合规小散乱企业面临批量出局，行业加速向专业化合规化转型。</div>
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