Administrative measures for customs enterprises of the people's republic of china
In accordance with the laws, administrative regulations, customs regulations, relevant integrity regulations and the status of operations, as well as customs controls, statistical records, the customs department establishes five administrative categories: aa, a, b, c and d, which assess, classify and make public the type of management of the enterprises concerned。
Article iv. The general customs administration, in accordance with the principle of compliance with the law, establishes differentiated measures for enterprises that apply different types of management, including those in categories aa and a, which apply the corresponding customs facilitation measures, those in category b and those in categories c and d。
The national customs service applies uniform corporate classification standards, procedures and regulatory measures。
Customs and enterprises should strengthen their cooperation through regular information exchange and operational contacts。
Article v - the general customs administration directs and supervises the management of the classification of enterprises; the immediate customs service is responsible for the validation and adjustment of the types of management applicable to enterprises in the customs district。
Chapter ii
Section i. Goods to be imported or exported
Article vi. The consignor of goods imported or exported in category aa shall meet the following conditions:
(i) a category a management has been applied for more than one year
(ii) imports and exports for the previous year totalling more than $30 million ($10 million in the western and central sectors)
(iii) to meet the requirements of customs administration, business management and trade security through customs verification and inspection
(iv) an annual report on the management of operations and prior year audit reports issued by accounting firms; a semi-annual report on the status of import and export operations。
Article vii. The consignor of goods imported or exported in category a shall at the same time meet the following conditions:
(i) a category b management has been applied for more than one year
(ii) no offence of smuggling, smuggling or violation of customs regulations for a year
(iii) not subject to administrative customs penalties for the import or export of goods that violate intellectual property rights for a year
(iv) the absence of taxable and liable payments for one consecutive year
(v) imports and exports for the previous year totalling more than $500,000
(vi) import and export declaration errors of less than 3 per cent in the previous year
(vii) improved accounting systems and robust and complete business records
(viii) to cooperate actively with customs administrations by processing customs procedures in a timely manner and providing them with documents, documents and documents that are authentic, complete and valid
(ix) annual business management report
(x) the procedure for the exchange of certificates and the related change in the certificate for the registration of the notes of concern of the customs service of the people's republic of china for imported and exported goods
(xi) there is no poor record in the administrative departments and institutions of commerce, people's banks, commerce and industry, taxation, quality control, foreign exchange, inspection, etc。
Article 8. Category c management shall apply to the consignor of goods imported or exported if:
(i) smuggling
(ii) three or more violations of customs regulations in one year, or a cumulative sum of over 500,000 yuan in the amount of the penalties imposed for violations of customs regulations in one year
(iii) customs administrative penalties for importing or exporting goods that violate intellectual property rights twice in one year
(iv) up to rmb 500,000 for arrears of taxable and liable to payment。
Article 9. Management in category d shall apply to the consignor of goods imported or exported if:
(i) the offence of smuggling
(ii) more than two smugglings in one year
(iii) three or more customs administrative penalties for importing or exporting goods that violate intellectual property rights in one year
(iv) arrearage of taxable and liable to payment of more than rmb 500,000。
Article 10. Management in category b shall apply if the person to whom the goods are exported or imported has not committed the circumstances set forth in articles 8 and 9 of this scheme and meets one of the following conditions:
(i) first registration
(ii) the management category has not been adjusted after the first registration
(iii) aa enterprises that do not meet the conditions applicable to the original management category and that do not meet the conditions applicable to a management category
(iv) category a enterprises do not meet the conditions applicable to the original management category。
Article xi. Processing enterprises registered at customs carry out classification management according to the senders of imported and exported goods。
Extension
Administrative measures for customs enterprises of the people's republic of china
Article 17 enterprises that meet the requirements of articles 6 (a), (b) or 12 (a) and (b) of this scheme may submit an application for the application of aa management to the customs service directly in the place of registration and submit the following information:
(i) application for administration aa
(ii) state of operations management report
(iii) prior year audit reports issued by accounting firms。
Article 18 enterprises that meet the requirements of articles 7 or 13 of this scheme may apply to the customs service directly under the customs service at the place of registration for the application of category a management and submit the following information:
(i) applications for the application of category a management
(ii) business governance report。
Article 19 after receiving applications for aa and a management applications from the customs authorities of the place of registration, the materials submitted by the approved enterprises are in full form and in accordance with the legal form. The decision on the admission of applications for classification and management of enterprises shall be issued in person and submitted to the customs service for approval。
For applications in category aa, the immediate customs service shall, within six months from the date of receipt of the application, make an applicable or disapplied decision。
In the case of an application in category a, the immediate customs authority shall, within three months of the date of receipt of the application, make an applicable or disapplied decision。
If an enterprise applying for aa and a management has either:
(i) if the application does not meet the conditions set forth in this scheme
(ii) if during the period under review the conditions of this scheme have not been met
(iii) cases of suspected smuggling or violations of customs regulations and of intellectual property rights are still under investigation or investigation。
If an enterprise in category 21c does not recur in the circumstances listed in article 8 or article 14 of this scheme within one year of the date of the customs decision to adjust the category, the customs adjusts it to category b upon application by the enterprise。
If a category d enterprise does not recur in the circumstances listed in article 9 or article 15 of this scheme within one year from the date of the customs decision on the category adjustment, the enterprise, upon application, adjusts it to category c。
Article 22, if an enterprise in categories c and d applies for an adjustment to categories b and c, the application for an adjustment of the category of management of the enterprise shall be submitted to the immediate customs office through the customs office of the place of registration. A decision on the admissibility of an application for classification of an enterprise shall be issued on the spot and submitted to the customs service for approval。
The decision shall be taken by the immediate customs service within one month of the date of receipt。
