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.