海关是国家进出关境的监督管理机关。海关稽查制度是指海关依法对进出口企业经营进出口活动的全过程实施监管，通过对企业会计帐簿、票证、报表及其他资料实施检查，以审查、评价被稽查单位的进出境活动是否真实、正确、合法和有效，从而达到海关监管目的的现代海关监管制度。 Customs is the state’s regulatory authority for entry and exit customs. Customs inspection system means that the customs supervise the whole process of the import and export business activities of import and export according to the law and carry out the inspection of the accounting books, tickets, statements and other materials of the enterprises so as to examine and evaluate whether the import and export activities of the inspected units are true , Correct, legal and effective, so as to achieve the purpose of customs supervision of the modern customs control system.