Measures of China Customs for the Classified Management of Enterprises Ⅱ

Article 7 The consignee or consigner of import or export goods in the category of A shall simultaneously meet the following requirements:

（1） Having been subject to the management category of B for more than one year;

（2） Having never committed the crime of smuggling, the act of smuggling or violation of the provisions on customs supervision and control for one consecutive year;

（3） Having never been subject to any customs administrative punishment due to importing or exporting goods infringing on intellectual property rights for one consecutive year;

（4） Having no defaulted taxes or fines for one consecutive year;

（5） Having the gross import or export value more than 500,000 US Dollars in the previous year;

（6） Having the error rate of import or export declaration below 3% during the previous year;

（7） Having sound accounting rules, as well as truthful and complete business records;

（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） Submitting a Report on Business Management Status every year;

（10） Handling the formality for reissuing and altering the Register Document for Customs Declaration of Consignees or Consigners of Import or Export Goods of the Customs of the People's Republic of China according to provisions; and

（11） Having no bad records in the administrative departments and institutions of commerce, people's bank, industry and commerce, taxation, quality inspection, foreign exchange and supervision, etc.

Article 8 The consignee or consigner of import or export goods under any of the following circumstances shall be subject to the management category of C:

（1） Having committed the act of smuggling;

（2） Having violated the provisions on customs supervision and control for more than three times in one year, or having been accumulatively fined more than 500,000 Yuan due to the violation of the provisions on customs supervision and control within one year;

（3） Having been subject to the customs administrative punishments twice within one year for importing or exporting goods infringing on intellectual property rights; or

（4） Having defaulted in payment of taxes or fines payable in the amount of less than 500,000 Yuan.

Article 9 The consignee or consigner of import or export goods under any of the following circumstances shall be subject to the management category of D:

（1） Having committed the crime of smuggling;

（2） Having committed the act of smuggling more than twice in one year;

（3） Having been subject to customs administrative punishments thrice or more within one year for importing or exporting goods infringing on intellectual property rights; or

（4） Having defaulted in payment of taxes or fines payable in the amount more than 500,000 Yuan.

Article 10 Any consignee or consigner of import or export goods that has not been under any of the circumstances as mentioned in Articles 8 and 9 but meets any of the following conditions, shall be subject to the management category of B:

（1） Having been registered for the first time;

（2） Its management category has never been adjusted after the initial registration;

（3） An enterprise in the category of AA neither satisfies the relevant requirements for original management category nor meets relevant requirements for the management category of A; or

（4） An enterprise in the category of A does not satisfy the relevant requirements for the original category.

Article 11 Processing enterprises registered at the Customs shall be subject to classified management in light of the consignees or consigners of import or export goods.

Section 2 Customs Declaration Enterprises

Article 12 A customs declaration enterprise in the category of AA shall meet the following requirements simultaneously:

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

（2） Having deputized more than 20,000 （5,000 for central and western regions） import or export declaration forms and archival filing lists for entry or exit of the country 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 Import or Export Business every half a year.

Article 13 A declaration enterprise in the category of A shall simultaneously meet the following requirements:

（1） Having been subject to the management category of B for more than one year;

（2） Both the enterprise and its practicing customs declarers have never committed the crime of smuggling, the act of smuggling or violation of the provisions on customs supervision and control for one consecutive year;

（3） The goods declared under its agency have never been confiscated by the Customs due to the infringement on intellectual property rights for one consecutive year;

（4） Having no defaulted taxes or fines for one consecutive year;

（5） Having deputized more than 3,000 import or export declaration forms and archival filing lists for entry or exit of the country in the previous year;

（6） Having the error rate of import and export declaration under its agency below 3% during the previous year;

（7） Having made accounts and business records according to law, and having recorded down all the activities regarding the commissioned declaration business in a truthful, accurate and complete manner;

（8） Submitting a Report on Business Management Status every year;

（9） Handling the formalities for extension of licensing and for reissuing and altering the Register Document for Customs Declaration of Consignees or Consigners of Import or Export Goods of the Customs of the People's Republic of China according to provisions; and

（10） Having no bad records in the administrative departments and institutions of commerce, people's bank, industry and commerce, taxation, quality inspection, foreign exchange and supervision, etc.

Article 14 A declaration enterprise under any of the following circumstances shall be subject to the management category of C:

（1） Having committed the act of smuggling;

（2） Having violated the provisions on customs supervision and control for more than three times within one year, or having been accumulatively fined more than 500,000 Yuan due to violation of the provisions on customs supervision and control within one year;

（3） The goods declared under its agency have been confiscated by the Customs for three times within one year due to the infringement on intellectual property rights;

（4） Having the error rate of import and export declaration under its agency at 10 % or above during the previous year;

（5） Having defaulted in payment of taxes or fines payable in the amount of less than 500,000 Yuan;

（6） Failing to accept or assist in the investigations by the Customs when the goods declared under its agency are suspected of smuggling or violation of the provisions on customs supervision and control; or

（7） Its declaration business has been suspended by the Customs.

Article 15 A declaration enterprise under any of the following circumstances shall be subject to the management category of D:

（1） Having committed the crime of smuggling;

（2） Having committed the act of smuggling more than twice in one year;

（3） The goods declared under its agency have been confiscated for more than four time within one year due to the infringement on intellectual property rights; or

（4） Having defaulted in payment of taxes or fines payable in the amount more than 500,000 Yuan.

Article 16 Any declaration enterprise that is not under any of the circumstances as mentioned in Articles 14 and 15 and also meet one of the following conditions shall be subject to the management category of B:

（1） Being registered for the first time;

（2） Its management category has never been adjusted after the initial registration;

（3） An enterprise in the category of AA neither satisfies relevant requirements for the original management category nor meets the requirements for the management category of A; or

（4） An enterprise in the category of A does not satisfy the relevant requirements for the original management category.