1. The enterprise has been registered for more than two years, with no bad record and good reputation; Having no record of illegal smuggling for 6 consecutive months; Having not defaulted on customs duties for two consecutive years; The processing trade contract has been written off on schedule for two consecutive years, and there is no false declaration record within two years after the signing of the tax exemption agreement for imported goods that the customs must inspect.

2. The documents and certificates provided to the customs are true, complete and valid.

3. It has normal import and export business (the annual import and export volume is above $6,543,800+0,000).

4. Perfect accounting system, sound financial books, reasonable subject setting and true business records.

5. Designate a person to be responsible for customs affairs.

6. The error rate of customs declaration is below 5% for two consecutive years.

7. An enterprise with a warehouse under customs supervision shall have a sound warehouse management system, clear and detailed warehouse accounts, and carry out special management on the receipt and delivery orders, so that the orders are consistent.

Classification criteria for Class B enterprises:

Where the audit does not meet the management conditions of Class A, but the circumstances listed in the evaluation standards of Class C and Class D enterprises have not occurred.

Classification criteria for Class C enterprises:

1./kloc-0 violated the rules twice in a year, or evaded taxes of more than 50,000 yuan but less than 500,000 yuan.

2. The arrears of customs duties are less than 6,543,800 yuan.

3. The account book management is chaotic, and the account book information cannot truly and effectively reflect the import and export business.

4. Losing important business documents or refusing to provide relevant account books and materials, which makes it impossible for the customs to supervise.

5. Failing to go through the formalities for verification of processing trade contracts as required.

6. The error rate of customs declaration within1year is above 10%.

7. In the name of the lending enterprise, handle import and export goods declaration and tax payment for others.

8. Being given administrative punishment such as notification or warning by the competent commercial department in the import and export business activities.

Classification criteria for Class D enterprises:

1.2 years smuggling tax evasion of more than 500,000 yuan (multiple smuggling should be accumulated)

2. Forge or alter import and export licenses.

3. Smuggling articles whose import and export are prohibited by the state.

4. Arrears of customs duties of RMB 6,543,800+0,000.

5. Using fake manuals, fake customs declarations and fake licenses to defraud processing trade tax concessions.

6. Set an interlayer or hidden compartment on the means of transport carrying supervised goods.

7. The competent commerce department suspends or revokes the foreign business license.

8 has constituted the crime of smuggling, and has been investigated for criminal responsibility by judicial organs according to law. ...