企业以并购方式进行投资已经成为一种潮流。并购中,收购方通常会对目标公司进行法律以及财务、税务等方面的尽职调查,但对海关监管暨进出口合规方面的法律风险却往往“忽略不提”。A公司是一家外商投资企业,既从事一般贸易又开展加工贸易。该公司曾经进口过一批减免税设备,尚在海关监管期限内,此后由于经营不善,A公司的资产被B公司所收购,A公司名下的减免税设备、不作价设备以及保税货物等作为资产包的一部分一起划归B公 Enterprises to invest in mergers and acquisitions has become a trend. In mergers and acquisitions, the acquirer usually conducts due diligence on the target company in terms of law, finance, taxation, etc., but often “ignores” the legal risks in customs supervision and import and export compliance. Company A is a foreign-invested enterprise engaged in both general trade and processing trade. The company has imported a number of tax relief equipment, is still within the customs supervision period, then due to poor management, A company’s assets were acquired by the B company, A company’s tax relief equipment, non-priced equipment and bonded goods as the Part of the asset package together into B male