Chapter I General Provisions
Article 1 The measures shall in accordance with the Customs Law of the People's Republic of China and other related laws and administrative regulations be formulated for the purpose of making enterprises law-abiding and self-disciplined, raising the management efficiency of the customs and ensuring the security and facility of import and export trade.
Article 2 The classified management of the registration of a consignors or consignees of imported or exported goods and declaration enterprises in the customs shall be subject to the measures.
The classified management of other enterprises shall be separately provided by the General Administration of Customs.
Article 3 The customs shall set such five categories of management as AA, A, B, C and D based on the status of enterprises abiding by laws, administrative regulations, the rules of customs, related provisions for incorrupt government and operation management as well as customs supervision and statistic record to conduct assessment and classification on relevant enterprises and make the management classification of enterprises public.
Article 4 The General Administration of Customs shall in the principle of law abiding and facility formulate corresponding different measures of management for the enterprises with different classifications of management, of which AA-and A-classification enterprises shall be subject to corresponding measures for customs clearance convenience, B-classification enterprises to routine administration measures and C-and D-classification enterprises to stringent regulatory measures.
The customs across China shall conduct the uniform standard, procedures and management measures for the classification of enterprises.
The customs shall strengthen cooperation with enterprises and conduct regular information exchange and business contact therewith.
Article 5 The General Administration of Customs shall conduct guidance and supervision over the classification management of enterprises; and the directly competent customs entity shall be responsible for examining and approving and adjusting the management classifications for the enterprises in the charge.
Chapter II Setting of Management Classification
Section I A consignor or consignee of imported or
exported goods
Article 6 A consignor or consignee of AA-classification imported or exported goods should be simultaneously qualified for the following conditions:
(1) qualified for requirements for A-classification management for over one year;
(2) having the error rate of import or export declaration below 3 percent during the previous year;
(3) meeting the requirements for customs administration, enterprise business management and trading safety upon the inspection of the customs;
(4) annually submitting the Report on Assessing Enterprise Business Management Status and the previous year's audit report issued by the accounting firm; and semiannually submitting the Statement of Import or Export Business.
Article 7 A consignor or consignee of A-classification imported or exported goods should be simultaneously qualified for the following conditions:
(1) qualified for B-classification management for over one year;
(2) having no offense of smuggling, smuggling acts or acts of transgressing customs control rules consecutively for one year;
(3) having no administrative penalty by customs for importing or exporting goods infringing intellectual property right consecutively for one year;
(4) having not defaulted payable tax or fine or confiscated money consecutively for one year;
(5) the total value of import and export above $500,000 during the previous year;
(6) having the error rate of import or export declaration below 5 percent during the previous year;
(7) having sound accounting rules, as well as truthful and complete business record;
(8) having taken initiatives in cooperation with customs administration, timely handling various customs formalities, and provided truthful, complete and valid documents and certificates to the customs;
(9) annually submitting the Report on Assessing Enterprise Business Management Status;
(10) handling replacement procedures of the Customs Declaration Registration Certificate of the Customs of the People's Republic of China for A consignor or consignee of imported or exported good and related alteration formalities according to provisions;
(11) having no evil records in the commerce, people's bank of China, industry and commerce, taxation, quality inspection, foreign exchange, supervision and other administrative departments and institutions consecutively for one year.
Article 8 A consignor or consignee of imported or exported goods shall be subject to C-classification management in one of the following conditions:
(1) having committed the act of smuggling;
(2) having committed the act of transgressing customs control rules three times or more within one year, with the number of violations surpassing 0.1 percent of the total of the customs declaration and entry and exit registration list; or the accumulated fine for the act of transgressing customs control rules within one year reaching more than 1 million yuan;
(3) having administrative penalty by customs for importing or exporting goods infringing intellectual property right twice within one year;
(4) defaulted payable tax or penalty being below 500,000 yuan.
Article 9 A consignor or consignee of imported or exported goods shall be subject to D-classification management in one of the following conditions:
(1) having committed the crime of smuggling;
(2) having committed the act of smuggling twice or above within one year;
(3) having administrative penalty by customs for importing or exporting goods infringing intellectual property rights three times or more within one year;
(4) defaulted payable tax or penalty exceeding 500,000 yuan.
Article 10 A consignor or consignee of imported or exported goods shall be subject to B-classification management not in the situation of Article 8 and 9 of the measures but in one of the following conditions:
(1) having been registered for the first time;
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