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.
Measures of the Customs of the People’s Republic of China for the Classified Management of Enterprises.
Chapter I General Rules
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.
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.
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.
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.
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
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.
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.
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.