(January 30, 2008, the General Administration of customs, the 170th release come into force on April 1, 2008) Chapter I General provisions article 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. Second chapter management category of set first section import and export goods transceiver goods people sixth article AA class import and export goods transceiver goods people, should while meet following conditions: (a) has applies a, class management 1 years above; (ii) Shang a annual import and export total 30 million dollars (Midwest 10 million dollars) above; (three) by Customs validation inspection, meet customs management, and enterprise business management and trade security of requirements; (four) annual submitted business management status report and accountants firm issued of Shang a annual audit report
    ; Six-monthly table of submitting import and export business.
    Seventh article a, class import and export goods transceiver goods people, should while meet following conditions: (a) has applies b class management 1 years above; (ii) continuous 1 years no smuggling crime, and smuggling behavior, and violation Customs regulatory provides of behavior; (three) continuous 1 years not for import and export violations intellectual property goods and was customs administrative punishment; (four) continuous 1 years no arrears should tax paragraph, and should paid confiscated payments violations; (five) Shang a annual import and export total 500,000 dollars above; (six) Shang a annual import and export Customs error rate 3% following; (Seven) accounting system perfect, business records real, and full; (eight) active tie customs management, timely handle the customs procedures, to customs provides of documents, and documents real, and complete, and effective; (nine) annual submitted business management status report; (ten) according to provides handle People's Republic of China Customs import and export goods transceiver goods people customs registered registration certificate of for card procedures and related change procedures; (11) in business, and people Bank, and business, and tax, and quality, and Exchange, and
    Supervision of administrative departments and institutions no bad records.
    Eighth article import and export goods transceiver goods people has following case one of of, applies c class management: (a) has smuggling behavior of; (ii) 1 years within has 3 times above violation Customs regulatory provides behavior, or 1 years within for violation Customs regulatory provides was punishment paragraph cumulative total Yuan 500,000 yuan above of; (three) 1 years within has 2 times for import and export violations intellectual property goods and was customs administrative punishment of; (four) arrears should tax paragraph, and should paid confiscated payments Yuan 500,000 yuan following of.
    Nineth article import and export goods transceiver goods people has following case one of of, applies d class management: (a) has smuggling crime of; (ii) 1 years within has 2 times above smuggling behavior of; (three) 1 years within has 3 times above for import and export violations intellectual property goods and was customs administrative punishment of; (four) arrears should tax paragraph, and should paid confiscated payments Yuan 500,000 yuan above of.
    Tenth Article import and export goods transceiver goods people not occurred this approach eighth article and Nineth article by column case and meet following conditions one of of, applies b class management: (a) first registered registration of; (ii) first registered registration Hou, management category not occurred adjustment of; (three) AA class enterprise not meet original management category applies conditions, and not meet a, class management category applies conditions of; (four) a, class enterprise not meet original management category applies conditions of.
    11th in customs registration of processing enterprises, in accordance with the import and export cargo to receive consignor classified management. Second section customs Enterprise 12th article AA class customs enterprise, should while meet following conditions: (a) has applies a, class management 1 years above; (ii) Shang a annual agent declared of import and export Customs single and the inbound and outbound record listing total in 20,000 votes (Midwest 5000 votes) above; (three) by Customs validation inspection, meet customs management, and enterprise business management and trade security of requirements; (four) annual submitted business management status report and accountants firm issued of Shang a annual audit report; each half submitted
    Customs agent information form of business.
    13th article a, class customs enterprise, should while meet following conditions: (a) has applies b class management 1 years above; (ii) enterprise and belongs practice industry customs continuous 1 years no smuggling crime, and smuggling behavior, and violation Customs regulatory provides of behavior; (three) continuous 1 years agent customs of goods not for violations intellectual property and was customs confiscated; (four) continuous 1 years no arrears should tax paragraph, and should paid confiscated payments violations; (Five) Shang a annual agent declared of import and export Customs single and the inbound and outbound record listing, total in 3000 votes above; (six) Shang a annual agent declared of import and export Customs error rate in 3% following; (seven) law established books and business records, real, and right, and full to records by delegate handle customs business of all activities; (eight) annual submitted business management status report; (nine) according to provides handle registered registration license continued and the People's Republic of China Customs Customs Enterprise customs registered registration certificate
    Replacement of license and related change; (j) in the business, the people's Bank, industrial and commercial, taxation, inspection, foreign exchange, monitoring administration departments and agencies no bad records. 14th article customs enterprise has following case one of of, applies c class management: (a) has smuggling behavior of; (ii) 1 years within has 3 times above violation Customs regulatory provides of behavior, or 1 years within for violation Customs regulatory provides was punishment paragraph cumulative total Yuan 500,000 yuan above of; (three) 1 years within agent customs of goods for violations intellectual property and was customs confiscated up 3 times of; (four) Shang a annual agent declared of import and export Customs error rate in 10% above of; (five) arrears should tax paragraph, and
    Of up to 500,000 yuan confiscated moneys payable (vi) customs agents on suspicion of smuggling of goods, customs regulations refused to accept or refuse to assist Customs investigations; (VII) by Customs to suspend customs operations.
    15th article customs enterprise has following case one of of, applies d class management: (a) has smuggling crime of; (ii) 1 years within has 2 times above smuggling behavior of; (three) 1 years within agent customs of goods for violations intellectual property and was customs confiscated up 4 times above of; (four) arrears should tax paragraph, and should paid confiscated payments Yuan 500,000 yuan above of.
    16th article customs enterprise not occurred this approach 14th article and 15th article by column case, and meet following conditions one of of, applies b class management: (a) first registered registration of; (ii) first registered registration Hou, management category not occurred adjustment of; (three) AA class enterprise not meet original management category applies conditions, and not meet a, class management category applies conditions of; (four) a, class enterprise not meet original management category applies conditions of.
    Third chapter management category of applies and adjustment 17th article enterprise meet this approach sixth article subsection (a) items, and subsection (ii) items or 12th article subsection (a) items, and subsection (ii) items of provides, can through registered to customs to directly under the Customs proposed applies AA class management application, and submitted following material: (a) applies AA class management applications; (ii) business management status report; (three) Accountants firm issued of Shang a annual audit report.
    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 State of the management 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 should be made within 6 months from date of acceptance 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 article application applies AA class, and a, class management of enterprise has following case one of of, directly under the Customs on its application be returned, and made not applies of decided: (a) application Shi not meet this approach by provides of conditions of; (ii) audit during not meet this approach by provides of conditions of; (three) audit during has suspected smuggling or violation Customs regulatory provides and violations intellectual property of behavior is in investigation or survey in the of.
    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. 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 take a decision within 1 month from the date of acceptance.
    23rd article enterprise has following should reduced category case one of of, customs found Hou according to this approach second chapter of provides, again decided its applies of management category: (a) AA class, and a, class enterprise not meet original management category applies conditions of; (ii) b class enterprise has c class, and d class management category case one of of; (three) c class enterprise has d class management category case one of of.
    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.
    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 business survive separation, after the Division before the separation of survival enterprises inherited 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 business as a registered company for the first time, (ii) enterprises Division by dissolution, discrete business enterprises as the first registered enterprises; (c) the enterprise merger, merge enterprises category after merging remaining enterprise management category (iv) enterprise consolidation, merged enterprises as the first registered enterprises.
    Fourth chapter management measures by customs agency implementing the 27th article import and export cargo consignor or customs operations, customs in accordance with the Declaration enterprise and the management of import and export goods or their applicable category implement appropriate management measures.
    For enterprise of management category different led to should implementation of management measures conflict of, customs according to following way implementation: (a) Customs enterprise or import and export goods transceiver goods human c class or d class of, according to lower of management category implementation corresponding of management measures; (ii) Customs enterprise and import and export goods transceiver goods per capita for b class above management category of, according to customs enterprise of management category implementation corresponding of management measures.
    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 article 29th time cognizance of the crime of smuggling and the people's Court for criminal judgments effective time shall prevail.
    Smuggling, import and export of goods infringing intellectual property rights, violation of the customs regulations of customs administrative punishment decision the time of the entry into force.
    30th warning and fines of up to 10,000 yuan in violation of customs regulations, not as a business management assessment records.
    31st the following terms shall have the meanings herein: "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" means total number of businesses the previous year all customs points divided by the percentage of the total number of declarations.
    "1" means 12 months in a row.
    "Year" mean 1 calendar year.
    The "upper", contain the number itself.
    "The following", does not contain this number.
    32nd article this way interpreted by the General Administration of customs. 33rd article this way come into force on April 1, 2008.
      On March 31, 1999, released by the General Administration of customs, the 71st of the People's Republic of China on enterprises classified by the customs regulations, July 20, 2001, the General Administration of customs, the Ministry of foreign trade and economic cooperation, the 86th on published application of speedy customs formalities by large-scale high-tech enterprise approval regulations repealed simultaneously.