Allowed after approved step by step, agreed by director of Customs, Duty, VAT and Deposit paid by enterprises.
经逐级审批，主管关长同意，企业交纳关税、增值税、等值保证金或保函后办理出区手续。
2
Under special circumstances and with the approval of the Director General of the Customs, the Customs can carry out checks without prior notice.
在特殊情况下，经海关关长批准，海关可以不经事先通知进行稽查。
3
To inquire about the deposit accounts in commercial Banks or other financial institutions of the units being checked with the approval of the Director General of the Customs.