Measures of China Customs for the Classified Management of Enterprises Ⅰ

Decree of the General Administration of Customs

No.170

The Measures of the Customs of the People's Republic of China for the Classified Management of Enterprises, which were deliberated and adopted at the executive meeting of the General Administration of Customs on January 4, 2008, are hereby promulgated and shall enter into force as of April 1, 2008. The Measures of the Customs of the People's Republic of China for Implementing Classified Management over Enterprises promulgated by Decree No.71 of the General Administration of Customs on March 31, 1999 and the Provisions on Examination and Approval of the Application of Convenient Customs Clearance Measures by Large-scale High and New Technology Enterprises promulgated by Decree No.86 of the General Administration of Customs and the Ministry of Foreign Trade and Economic Cooperation on July 20, 2001 shall be abolished simultaneously.

Mou Xinsheng
January 30, 2008

Measures of the Customs of the People's Republic of China for the Classified Management of Enterprises

Chapter I General Rules

Article 1 With a view to encouraging enterprises to abide by laws and be self-disciplined, enhancing the efficiency of customs administration, and safeguarding the safety and convenience of import and export trades, these Measures are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative regulations.

Article 2 These Measures shall apply to the classified management of consignees and consigners of import and export goods and customs declaration enterprises registered with the Customs.

The classified management of other enterprises shall be separately prescribed by the General Administration of Customs.

Article 3 The Customs will, in light of the enterprises' performances in observing laws, administrative regulations, customs rules, relevant provisions on clean government, their respective business management situations as well as the Customs supervision and statistical records, etc., establish five management categories of AA, A, B, C and D to evaluate and classify relevant enterprises, and announce the management categories of enterprises.

Article 4 The General Administration of Customs will, by following the principle of law-abidingness and convenience, formulate corresponding differential management measures for enterprises in different management categories, of which the enterprises in categories of AA and A shall be subject to corresponding convenient customs clearance measures, enterprises in category of B subject to common management measures, and enterprises in categories of C and D subject to strict control measures.

The Customs across the country will carry out uniform enterprise classification standards, procedures and management measures.

The Customs shall intensify cooperation with enterprises, and conduct regular information exchange and business contact therewith.

Article 5 The General Administration of Customs shall guide and supervise the work on classified management of enterprises; and the Customs directly under the General Administration of Customs shall be responsible for examining, approving and regulating the management categories of enterprises within their respective jurisdictions.

Chapter II Establishment of Management Categories

Section 1 Consignees and Consigners of Import or Export Goods

Article 6 The consignee or consigner of import or export goods in the category of AA shall simultaneously meet the following requirements:

（1） Having been subject to the management category of A for at least one year;

（2） Having the gross import or export value more than 30 million US Dollars （or 10 million US Dollars for central and western regions） in the previous year;

（3） Meeting the requirements for customs administration, enterprise business management and trading safety upon the inspection of the Customs; and

（4） Submitting a Report on Business Management Status and the audit report for the previous year as issued by an accounting firm every year; and submitting a Form on the Import and Export Business every half a year.