北仑海关行政处罚案例解析：出口商品检验违规风险警示
一、案件背景/Case Background
2023年9月25日，义乌市隆造进出口有限公司（统一社会信用代码：91330782MACRF26RX7）以市场采购监管方式向海关申报出口一批货物，报关单号为292020230000242691。
On September 25, 2023, Yiwu Longzao Import and Export Co., Ltd. (Unified Social Credit Code: 91330782MACRF26RX7) declared the export of a batch of goods to customs under the market procurement supervision method, with the customs declaration number 292020230000242691.
二、违规事实/Violation Facts
经查验发现实际货物与申报不符：
- 未申报香水（商品编码3303000010），价值85,623.03元人民币
- 未申报身体乳、牙膏、粉饼等（商品编码3304990029/3306101090/3304910090），价值148,422.82元人民币
Inspection revealed discrepancies between actual and declared goods:
- Undeclared perfumes (HS code 3303000010), valued at RMB 85,623.03
- Undeclared body lotion, toothpaste, powder compacts (HS codes 3304990029/3306101090/3304910090), valued at RMB 148,422.82
三、处罚依据/Legal Basis
违反《进出口商品检验法》第五条、第十五条及其实施条例第二十四条第一款，依据该法第三十二条及实施条例第四十五条第一款进行处罚。
Violations of Articles 5 and 15 of the Import and Export Commodity Inspection Law and Article 24(1) of its implementation regulations, penalized under Article 32 of the Law and Article 45(1) of the implementation regulations.
四、处罚结果/Penalty Decision
罚款人民币16,383元整（RMB 16,383）。
Administrative fine of RMB 16,383.
五、企业启示/Business Implications
重要提示：出口企业应特别注意：
- 准确申报所有货物
- 确认商品是否需要法定检验
- 危险化学品需特殊申报
Important Notice: Export enterprises should pay special attention to:
- Accurate declaration of all goods
- Verification of mandatory inspection requirements
- Special declaration for hazardous chemicals
六、维权途径/Appeal Channels
可在60日内向宁波海关申请行政复议，或6个月内向宁波市中级人民法院起诉。
May apply for administrative reconsideration with Ningbo Customs within 60 days, or file a lawsuit with Ningbo Intermediate People's Court within 6 months.