(1) Identification of basic information: When handling foreign exchange receipts and payments related to trade in goods for enterprises, banks should first confirm the customer qualification and the classification status of trade in goods. 1. According to the business license, organization code certificate, tax registration certificate (or business license with three certificates in one), the filing form of foreign trade operators, or the approval certificate/establishment receipt of foreign-invested enterprises stamped by the commercial department, etc. To confirm the qualification of the enterprise as the main body of trade revenue and expenditure. 2. According to the bank end of the foreign exchange monitoring system for goods trade (hereinafter referred to as the monitoring system), inquire about the list of foreign exchange receipts and payments and the A/B/C classification status of enterprises on the day of handling business. For the enterprises in the list, handle business for them in accordance with the relevant laws and regulations on foreign exchange management of goods trade and the principles of convention and exhibition industry; Shall not handle foreign exchange receipts and payments for goods trade for enterprises not included in the list. (2) Business status identification: 1. Understand the legal representative of the enterprise, the establishment background of the company, the main types of trade, the settlement method, the amount of settlement currency, the information of counterparties and correspondent banks, the types of documents used and the time limit for foreign exchange receipt and payment, etc. When the relevant information changes greatly, pay attention to and understand the situation from customers. 2. According to the customer's registered capital, business scale and other information, judge whether the customer's international settlement scale matches the business scale. 3. For customers who have long-term business dealings with the bank, the bank should establish a business tracking mechanism, and learn about the business status, business changes, import and export changes, settlement methods, counterparties and traded commodities of the enterprise through irregular visits or questionnaires. Enterprises with rapid business growth or decline and obvious changes in settlement methods and trade methods in a short period of time should focus on auditing. Two. Customer classification: (1) Entrusted customers: customers handling foreign exchange receipts and payments of goods trade are classified and determined with reference to the "entrusted customers" standard in the General Provisions. (II) Concerned customers: In addition to concerned customers determined according to general principles, enterprises that meet one of the following conditions can be classified as "concerned customers": 1. Highly related enterprises (such as the actual controller of the company is related, the registered address is similar, and the contact information is related). ) .2. The enterprise is registered locally, but there is no fixed business place, and the situation is unknown. 3. Counseling period enterprises. 4 enterprises with abnormal business volume (such as sudden increase or decrease, serious deviation from registered capital, etc.). ) or settlement methods, traded goods, counterparties, etc. have changed significantly. 5. Enterprises registered in different places. 6. There are abnormal situations in trade financing. Three. Business audit: (1) Audit materials: The bank shall audit but not be limited to the following materials according to laws and regulations and the specific conditions of business and enterprise entities. Eligible banks can review electronic documents submitted by enterprises according to regulations. 1. remittance application or notice; 2. Contract: information such as signing date, names of both parties to the transaction, name of goods, settlement currency and amount, payee, settlement method, expected time of receipt or delivery, effective date of the contract, seals or signatures of both parties to the transaction, etc. If necessary, banks may require enterprises to provide Chinese translations of contracts in foreign languages; 3. Invoice: including commercial invoice, proforma invoice, provisional invoice, etc. 4. Import and export goods declaration form (for institutions within the special customs supervision area, if the laws and regulations on goods trade require the provision of import and export goods declaration form, bonded goods trade can be replaced by the record list of inbound and outbound goods); 5. Sea (air, land) bills of lading, packing lists and warehouse receipts: if toxic, harmful, inflammable, explosive and other dangerous goods and special goods are involved, the transportation conditions, tips or risk levels shall be stated; 6. Registration Form for Foreign Exchange Business of Goods Trade (hereinafter referred to as the Registration Form): it shall be within the validity period; 7. Other documents. For example, (1) special import and export commodities controlled by the state must have relevant import and export licenses, quota certificates and other documents. (2) Some special commodities should have specific inspection documents, such as frozen animal meat, frozen poultry, casings, dairy products, eggs and other animal products need veterinary inspection certificates or hygiene inspection certificates; Goods such as bristles, ponytails, feathers and human hair need disinfection inspection certificates; Fumigation certificates are required for the export of grains, oilseeds, leather and other commodities, as well as packaging wood and plant fillers. (II) Auditing principle: When fulfilling the exhibition principle, banks should reasonably audit the authenticity of trade import and export transaction documents submitted by enterprises and their consistency with foreign exchange receipts and payments according to customer classification, foreign exchange management level classification of goods trade and trade mode classification, and following the principles of "consistency within documents", "consistency among documents" and "consistency among documents". For abnormal or suspicious transactions that pay attention to customers, have a large amount of money and high frequency, banks should improve the standards for document review and verify the authenticity of transactions through other effective channels. Audit channels include customs electronic port system, monitoring system, warehousing companies, international bill of lading inquiry institutions, shipping companies, industry associations and other websites and field visits, overseas correspondent banks or parent banks, other branches of the Bank, and other customers of the Bank engaged in the same or similar transactions.