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People's Republic Of China Customs Measures For Classified Administration

Original Language Title: 中华人民共和国海关企业分类管理办法

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People's Republic of China customs measures for classified administration

    (November 15, 2010, the General Administration of customs, the 197th reported as of January 1, 2011) Chapter I General provisions

    First in order to encourage enterprises to abide by discipline, enhance the efficiency of customs administration, guarantee the security and facilitation of the import and export trade, according to the People's Republic of China Customs law and other relevant laws, administrative laws and regulations, these measures are formulated.

    Article import and export cargo customs registration consignor, the Declaration enterprise management, these measures shall apply.

    Classified management of other enterprise, shall be determined separately by the General Administration of customs.

    Article customs according to abide by the laws and administrative regulations, customs regulations, the relevant provisions of the ICAC and operational management, as well as customs, statistical records, set the AA, a, b, c, d, five management categories, evaluation, classification, examination of the enterprise and business management category be made public.

    Article fourth of customs in accordance with the principles of law, to apply different management categories of enterprises, develop appropriate management measures the difference between, AA and a company applies the corresponding customs clearance facilitation, Enterprise general management measures applicable in category b, c and d enterprises apply regulatory measures.

    National customs implement unified classification standard, procedures and management practices.

    Customs and business should strengthen cooperation and regular information exchange and business contacts.

    Fifth customs classification management to guide and supervise the work of the enterprise; customs districts to validate and adjust the management of enterprise application category.

    Chapter II administrative category set up

    Section consignor or consignee of import and export goods

    AA sixth article import and export cargo to receive consignor who shall also meet the following conditions:

    (A) a class a condition, apply a class management of more than 1 year;

    (B) import and export customs declaration error rate below 3% the previous year;

    (C) validated by customs inspection, compliance with customs requirements for management, enterprise management and trade security:

    (D) condition evaluation report submitted each year to the business management and accounting firm audit reports issued by the previous year; six-monthly table of submitting import and export business.

    Seventh class a consignor or consignee of import and export of goods, shall also meet the following conditions:

    (A) for class b managed more than 1 year;

    (B) for 1 year no smuggling, smuggling, and acts in violation of customs regulations;

    (C) for 1 year for import and export of goods infringing intellectual property rights by the customs administrative punishment;

    (D) no arrears of tax payable for 1 years, confiscated moneys payable;

    (E) imports and exports worth more than $ 500,000 the previous year;

    (F) import and export customs declaration error rate below 5% the previous year;

    (G) accounting system perfect, true, complete business records;

    (H) actively cooperate with the customs management, timely handling of customs procedures, to provide true, complete, valid documents and documents;

    (I) submitting a report on enterprise management and assessment of the State of each year;

    (J) in accordance with the provisions of the People's Republic of China Customs import and export cargo consignor certificate of registration formalities for the issuance and related procedures;

    (11) for 1 year in the business, the people's Bank, industrial and commercial, taxation, quality inspection, foreign exchange, monitoring administration departments and agencies no bad records.

    Eighth article import and export cargo to receive consignor who has one of the following situations apply to class c management:

    (A) smuggling;

    (B) more than 3 times within 1 year in violation of customs regulations, and customs violations more than the previous year and entry and exit record list 1 per thousand of the total votes, or 1 year for violation of the customs regulations shall be punished more than a cumulative total of 1 million Yuan:

    (C) 2 times within 1 year for import and export of goods infringing intellectual property rights by the customs administrative punishment;

    (Iv) arrears of tax payable, the confiscated moneys payable of up to 500,000 yuan.

    Nineth article import and export cargo to receive consignor who has one of the following situations apply to class d management:

    (A) the crime of smuggling;

    (B) more than 2 times within 1 year of smuggling;

    (Iii) more than 3 times within 1 year for import and export of goods infringing intellectual property rights by the customs administrative punishment;

    (Iv) arrears of tax payable, the confiscated moneys payable more than 500,000 yuan.

    Tenth Article import and export cargo to receive consignor who without these measures the eighth and Nineth of one of the circumstances listed in article and meet the following conditions applicable to class b Management:

    (A) initial registration;

    (B) after the initial registration, and management categories are not adjusted;

    (C) the AA class enterprise does not meet the conditions of the management category, and do not meet the conditions of category management category;

    (D) a company does not meet the conditions of the management category.

    11th in customs registration of processing enterprises, in accordance with the import and export cargo to receive consignor classified management.

    Section II the Declaration Enterprise

    The 12th article customs AA class enterprise, shall also meet the following conditions:

    (A) a class a condition, apply a class management of more than 1 year;

    (B) the agent of import and export declaration the previous year and total inward and outward record list in 20,000 votes (5000 votes in the Midwest);

    (C) the previous year, import and export declaration error rate below 3%;

    (D) verify through customs inspection, compliance with customs requirements for management, enterprise management and trade security;

    (E) every year and submitting the evaluation report of the enterprise management and audit reports issued by the accounting firm of the previous year; six-monthly table of submitting a customs clearance agent business.

    13th class a customs broker, shall also meet the following conditions:

    (A) for class b managed more than 1 year;

    (B) enterprises as well as the customs of practice for 1 year no smuggling, smuggling, violating customs regulations;

    (C) for 1-year customs agent the goods were confiscated for violations of intellectual property rights, or, having been confiscated but a reasonable review of the intellectual property of performance obligations;

    (D) no arrears of tax payable for 1 years, confiscated moneys payable;

    (E) the previous year of import and export declarations agent list and entry and exit records list more than 3000 votes in total;

    (F) the error rate of the previous year of import and export declarations agent in the 5%;

    (VII) shall set up account books and business records, true, correct and complete records was entrusted with the formalities of Customs Declaration and all business activities;

    (H) submitting a report on enterprise management and assessment of the State of each year;

    (I) in accordance with the provisions of the registration extension and the People's Republic of China Customs certificate of enterprise registration formalities for the issuance and related procedures;

    (J) for 1 year in the business, the people's Bank, industrial and commercial, taxation, quality inspection, foreign exchange, monitoring administration departments and agencies no bad records.

    The 14th article Declaration enterprise, one of the following circumstances apply to class c management:

    (A) smuggling;

    (B) more than 3 times within 1 year acts in violation of customs regulations, or within 1 year for violation of the customs regulations are fines a cumulative total of more than 500,000 yuan;

    (C) customs agents within 1 year of goods were confiscated for violations of intellectual property rights is up to 2 times and did not use reasonable review of duties;

    (D) the year of import and export declarations Agent error rate is above 10%;

    (E) arrears of tax payable, the confiscated moneys payable of up to RMB 500,000;

    (F) customs agents on suspicion of smuggling of goods, customs regulations refused to accept or refuse to assist Customs investigations;

    (G) Customs to suspend customs operations.

    15th article Declaration enterprise, one of the following circumstances apply to class d management:

    (A) the crime of smuggling;

    (B) more than 2 times within 1 year of smuggling;

    (C) within 1 year of goods for infringement of intellectual property rights by customs agents confiscated more than 3 times and did not use reasonable review of duties;

    (Iv) arrears of tax payable, the confiscated moneys payable more than 500,000 yuan.

    16th article Declaration enterprise without this article 14th and 15th of the circumstances listed in, and meets one of the following conditions apply to class b Management:

    (A) initial registration;

    (B) after the initial registration, and management categories are not adjusted;

    (C) the AA class enterprise does not meet the conditions of the management category, and do not meet the conditions of category management category;

    (D) a company does not meet the conditions of the management category.

    Chapter III application and adjustment of management category

    17th article sixth of enterprises in line with the approach in subparagraph (a) and 12th (a), (b) provides that can be presented to the Customs office directly under the Customs register for AA Management application, and submit the following materials:

    (A) the applicable AA Management application;

    (B) the business management assessment report;

    (C) audit reports issued by the accounting firm of the previous year.

    18th enterprise in accordance with the provisions of article seventh and 13th, can be presented to the Customs office directly under the Customs register for class a management application, and submit the following materials:

    (A) the applicable class a management application;

    (B) the business management assessment report.

    Article 19th customs accept the applicable AA class, a class management application, audited and submitted materials complete, in compliance with the statutory form, shall be issued on the spot of the written decision on classification management of enterprise applications, and submitted to the Customs office directly under the DOE.

    To apply for AA class, customs review saw no need for check verification, shall be made within 1 month from the date of receipt shall not apply the decision; Customs office directly under the review identified the need for audit verification, shall, within 2 months from the date of the audit conclusions apply or not to apply decisions.

    To apply for a class, customs should be made within 3 months from date of acceptance apply or not to apply decisions.

    20th to apply for AA class, a class of management enterprise, one of the following circumstances, customs of the application to be returned, and decided, shall not apply:

    (A) the application does not comply with the conditions set out in this way;

    (B) during an audit does not comply with the conditions set out in this way;

    (C) during an audit or for smuggling in violation of customs regulations and violations of intellectual property rights by the customs investigation or investigation.

    21st c category adjustment decision of such enterprises since the expiration of 1 year from the date of this article eighth or 14th circumstances listed, apply to the Customs and adapt it to b class.

    D category of such enterprises since the expiration of 1 year from the date of adjustments has not happened this way the Nineth or 15th of the circumstances listed in article, apply to customs and adapt it to class c.

    Adjusted for the management of class b, class c class c, class d enterprises one of the situations listed in the article 20th, customs for its application to be returned shall not be adjusted and made decisions. 22nd class c, class d enterprises to apply for adjustment to class b, class c, should be registered and submitted to the Customs office directly under the customs of the enterprise class application for adjustment.

    Registration Department audit, submitted materials complete, in compliance with the statutory form, shall be issued on the spot of the written decision on classification management of enterprise applications, and submitted to the Customs office directly under the DOE.

    Customs shall, within 1 month from the date of acceptance to adjust or not to adjust the decision.

    23rd enterprise under any of the following circumstances shall reduce the category, registered directly under the Customs shall, within 1 month from the date of discovery, according to the provisions of chapter II of this approach, made the decision to adjust its management category:

    (A) the AA class, class a enterprises are not in line with the original conditions of the management category;

    (B) category b, company c, d, one of the management category;

    (C) class c d one of the management category of enterprise.

    24th by the Customs office directly under the decision to adjust or not to adjust the categories of enterprise management, Enterprise Registration Department in decision within 10 working days from the date of making the relevant decision served on the enterprise.

    Since the adjustment date of the decision, management category on the enterprise, adjusted for customs in accordance with the implementation of appropriate management measures.

    Enterprises in the Customs and adjust or not to adjust the adjustment applications withdrawn before the management category management category, category adjustment of Customs termination of management audit, and make termination of the management category adjustment audit decisions.

    25th AA class or a class enterprise were filed for investigation for smuggling or investigation, customs to suspend its management category and appropriate management measures suspension period, class b, in accordance with management measures to implement the management of the enterprise.

    26th only name or customs registration code changes, the management category to continue to apply, but any of the following circumstances, adjust in the following ways:

    (A) the existence of the Enterprise Division after Division survival enterprises before the Division of inheritance of the main rights and obligations or the debtor-creditor relationship, before the separation of the management category management category of the enterprise, separation of the rest of the enterprise as the first registered enterprises;

    (B) dissolution of the Enterprise Division, discrete business enterprises as the first registered enterprises;

    (C) enterprises merger, merge category management category after merging remaining enterprise management;

    (D) the enterprise consolidation, merged enterprises as the first registered enterprises.

    The fourth chapter the implementation of management measures

    27th article Declaration Enterprise agent import and export cargo consignor or customs, customs in accordance with the Declaration enterprise and the management of import and export goods or their applicable category implement appropriate management measures.

    Due to the different management categories of enterprises should implement management measures contradictory to customs in accordance with the implementation in the following ways:

    (A) the Declaration Enterprise import and export cargo to receive consignor or human class c or class d, lower implement appropriate management measures the management category;

    (B) the Declaration enterprise and per capita for import and export cargo to receive consignor management category in category b, in accordance with the Declaration enterprise implementation of appropriate management measures the management category.

    28th processing trade enterprises and undertake commissioned processing of inconsistent production management category, customs management of the processing trade in accordance with the lower classes implement appropriate management measures.

    The fifth chapter supplementary articles

    29th as a smuggling enterprise records management assessment, the evaluation finds that the people's Court for criminal judgments effective time shall prevail.

    As enterprise records management assessment of smuggling, acts of violation of customs regulations, the import and export of goods infringing intellectual property rights, it assessed to be found is subject to customs administrative punishment decision making time.

    30th warning and fines of up to 30,000 yuan in violation of customs regulations, not as a business management assessment records.

    31st the following terms shall have the meanings herein are:

    "Other enterprises", refers to the customs registration registration of import and export cargo to receive consignor who, outside the customs broker, customs regulations of other directly related to enterprises engaged in import and export activities. "Midwest", refers to the other areas except the East.

    Eastern regions including Beijing, Tianjin, Shanghai, Liaoning, Hebei province, Shandong province, Jiangsu Province, Zhejiang Province, Fujian province and Guangdong Province.

    "Arrears of tax payable" refers to the date of the expiry of the period of duty payment for more than 3 months not to still pay the import and export of goods, the goods shall pay the sum of import and export duties levied by the customs, import and export links, including the Customs found a violation of the customs regulations, in addition to penalties, is still required to pay tax.

    "The confiscated moneys payable in arrears" means from the date of expiry of the period of the decision on administrative penalty provisions of the Customs for more than 3 months have not yet delivered the Customs fines, confiscation of illegal gains and the recovery of the smuggling cargo, the goods an amount of money.

    "The total value of imports and exports", including customs and trade statistics and individual statistics, are subject to customs statistics, the relevant data for customs classification purposes only.

    "Customs declaration error rate" refers to the previous year all customs broker to the company as the applicant to declare the total number of points, divided by the annual enterprise as a declaration of the applicant declaration form and the entry and exit records list the percentage of the total number of votes.

    "1" means 12 months in a row.

    "Year" mean 1 calendar year.

    "Within a year", involving upward adjustments enterprise category, classified management of enterprises based on the date of filing of decision making back-12 month involved downward adjustments in management category, with the most recent date on which the decision on administrative penalty made back 12 months.

    The "upper" and "lower", contains a number.

    32nd article this way interpreted by the General Administration of customs. 33rd article this way come into force on January 1, 2011. January 30, 2008, released by the General Administration of customs, the 170th of the People's Republic of China customs classification regulation repealed simultaneously.