Implementing classified management of enterprises is an effective way to realize the rational allocation of customs supervision resources, and it is the fundamental way to solve the contradiction between the tight supervision and efficient operation of customs and the growing business volume and limited human resources. The implementation of enterprise classification management simplifies customs clearance procedures, speeds up customs clearance, reduces customs clearance costs, brings tangible convenience and benefits to enterprises, and enhances their competitiveness. The limited supervision power of the customs will be mainly used for the strict supervision of low-class untrustworthy enterprises, so that enterprises can realize the cost caused by non-compliance or dishonest behavior, urge enterprises to regulate their import and export behavior, and at the same time play a warning, education and prevention role for other enterprises.

(two) the scope of classified management of enterprises in the Measures for the Administration of Classification of Enterprises of the People's Republic of China.

The Measures of the People's Republic of China for the Administration of Classification of Customs Enterprises has made a strict definition of the applicable objects, namely, "consignors and consignors of import and export goods registered in the customs and customs declaration enterprises";

Including: enterprises in special customs supervision areas (such as bonded areas, bonded logistics parks, bonded port areas, export processing zones, etc.); Processing enterprises registered in the customs shall implement classified management according to the consignee and consignor of import and export goods.

(3) the setting of enterprise categories in the Measures for the Administration of Enterprise Classification of the People's Republic of China.

The Measures for the Administration of Enterprise Classification has set up five management categories: AA, A, B, C and D.

First, both consignors and consignors of import and export goods and customs declaration enterprises are divided into five management categories.

The second AA enterprise is the best of the good, which is equivalent to the previous red list and convenient customs clearance enterprises and docking with AEO, so as to reserve space for the integration.

(D) The specific impact of the Measures on enterprises

Because the customs will implement different management measures for different types of enterprises, the implementation of the Measures will have a far-reaching impact on import and export enterprises, customs declaration enterprises and processing trade production enterprises.

For Class A enterprises, the Customs will implement "territorial customs declaration and port inspection and release", giving priority to sending personnel to the enterprises to carry out inspection in combination with production or loading and unloading links, giving priority to goods declaration, inspection and release procedures at the business site, and going through customs declaration procedures in advance before imported goods arrive in Hong Kong after shipment or export goods are transported into customs supervision places, giving priority to expedited customs clearance procedures during off-hours and holidays. In accordance with the provisions, the bank deposit account shall be "idling" or the bank deposit account system shall not be implemented, and priority shall be given to processing trade filing, alteration, reporting and other procedures, priority shall be given to customs declaration registration procedures, and priority shall be given to organizing a series of customs clearance convenience measures such as customs declaration business training and post assessment for customs declarers.

For AA-class enterprises, in addition to enjoying Class A customs clearance facilities, the customs will also implement trust clearance, and assign a special person to coordinate and solve the difficult problems of enterprises in handling customs affairs. After electronic examination, the electronic data of customs declarations will directly enter the on-site inspection and release process for review and clearance procedures, and import and export goods will generally not be opened for inspection and other customs clearance facilities.

Conventional management measures should be applied to B-type enterprises, while for C and D-type enterprises, the customs should implement strict supervision measures in customs clearance, processing trade business development and follow-up management, such as examination, inspection and verification.

(5) Procedures for the adjustment of enterprise management categories

The adjustment of enterprise categories is divided into upward and downward management categories.

If the enterprise category is upgraded, the enterprise must apply to the customs at the place of registration and submit the application form and related materials as required. After examination, the customs at the place of registration considers that the materials submitted by the enterprise are complete and conform to the statutory form, and then issues the Decision on Accepting the Application for Classified Management of Enterprises on the spot, and then reports it to the customs directly under it for examination and approval. For applications that do not meet the requirements of formal examination, the customs at the place of registration shall return them and inform the enterprise of the contents and materials that need to be supplemented at one time.

For those who apply for AA class, the customs shall make a decision on whether to apply or not to apply within 6 months from the date of acceptance; For those who apply for Class A, the customs shall make a decision on whether to apply or not within 3 months from the date of acceptance. The customs shall make a decision on whether to adjust or not to adjust categories C and D to categories B and C within 1 month from the date of acceptance.

If the customs finds that an enterprise should lower its management category, it will lower its applicable management category in accordance with the regulations and issue a Decision on Enterprise Category Adjustment.

If the customs decides to adjust the management category of an enterprise, the customs will implement corresponding management measures for the enterprise according to the adjusted management category from the date of making the decision, and the customs in the place where the enterprise is registered will deliver the decision to the enterprise within 10 days from the date of making the decision.

(six) the conditions for applying for AA enterprises

The consignor and consignor of 1.AA import and export goods shall meet the following conditions at the same time:

(1) Class A management has been applied for more than 1 year;

(2) The total import and export value in the previous year was more than 30 million US dollars (Midwest10 million US dollars);

(3) It meets the requirements of customs management, enterprise management and trade safety after verification and inspection by the customs;

(4) Submit the Report on Operation and Management and the audit report of the previous year issued by the accounting firm every year; Submit the Form of Import and Export Business every six months.

2. An 2.AA customs declaration enterprise shall meet the following conditions at the same time:

(1) Class A management has been applied for more than 1 year;

(2) The total number of import and export declarations and entry and exit filing lists declared by agents in the previous year was more than 20,000 votes (5,000 votes in the central and western regions);

(3) It meets the requirements of customs management, enterprise management and trade safety after verification and inspection by the customs;

(4) Submit the Report on Operation and Management and the audit report of the previous year issued by the accounting firm every year; Submit the Statement of Customs Agency Business every six months.

(seven) the materials required to apply for AA enterprises.

1. Application for Application of Class AA Management;

2. Customs Declaration Registration Certificate (copy);

3. Report on Operation and Management;

4. The Audit Report of the previous year issued by the accounting firm;

(eight) the qualifications for applying for a class A enterprise.

The consignor and consignor of 1.A import and export goods shall meet the following conditions at the same time:

(1) Class B management has been applied for more than 1 year;

(2) No crime of smuggling, smuggling or violation of customs regulations for 1 year;

(3) It has not been punished by the customs for importing and exporting goods infringing intellectual property rights for 1 year;

(4) There is no case of default of tax payable or fines payable for 1 year;

(5) Imports and exports in the previous year, with a total value of more than 500,000 US dollars;

(6) The error rate of import and export declaration in the previous year was less than 3%;

(7) The accounting system is perfect, and the business records are true and complete;

(8) Actively cooperate with the customs administration, handle all customs formalities in time, and provide the documents and certificates to the customs that are true, complete and effective;

(9) Submit the Operation and Management Status Report every year;

(10) Go through the formalities for renewal of the Registration Certificate of the Consignor and Consignor of Import and Export Goods of the People's Republic of China and the Customs of China, and the relevant alteration formalities;

(1 1) has no bad records in the administrative departments and institutions such as commerce, people's bank, industry and commerce, taxation, quality inspection, foreign exchange and supervision.

2. Class A customs declaration enterprises shall meet the following conditions at the same time:

(1) Class B management has been applied for more than 1 year;

(2) The enterprise and its licensed customs declarers have no smuggling crime, smuggling behavior or violation of customs supervision regulations for 1 year;

(3) The goods declared on behalf of the customs for continuous 1 year have not been confiscated by the customs due to infringement of intellectual property rights.

Receive;

(4) There is no case of default of tax payable or fines payable for 1 year;

(5) The total number of import and export declarations and entry and exit filing lists declared by agents in the previous year was more than 3,000 votes;

(6) The error rate of import and export declaration declared by the agent in the previous year was below 3%;

(7) Establish account books and business records according to law, and record all the activities entrusted to handle customs declaration business truly, correctly and completely;

(8) Submit the Operation and Management Status Report every year;

(9) In accordance with the provisions, handle the renewal procedures of the registration license and the renewal procedures of the Registration Certificate for Customs Declaration Enterprises of the People's Republic of China and the People's Republic of China, and relevant change procedures;

(10) There is no bad record in the administrative departments and institutions such as commerce, people's bank, industry and commerce, taxation, quality inspection, foreign exchange and supervision.

(nine) the materials to be submitted for applying for a class A enterprise.

1. Application for Class A Management;

2. Customs Declaration Registration Certificate (copy);

3. Report on Operation and Management;

(10) The materials to be submitted by the D and C enterprises applying for the enterprise category upgrade:

1. Application for Adjustment of Enterprise Management Category;

2 to determine the existing categories of enterprises "enterprise management category adjustment decision" (copy);

(eleven) the enterprise will be reduced to class C management behavior.

1. If the consignee or consignor of import and export goods has any of the following circumstances, Class C management shall apply:

(1) Smuggling;

(2) Having violated customs regulations for more than three times in one year, or being fined for violating customs regulations for a total of more than RMB 500,000 in 1 year;

(3) Having been punished by the customs twice in one year for importing and exporting goods infringing intellectual property rights;

(4) Arrears of tax payable and fines payable of less than RMB 500,000.

2. Under any of the following circumstances, the customs declaration enterprise shall be subject to Class C management:

(1) Smuggling;

(2) Having violated the customs supervision regulations for more than three times in one year, or having been fined for violating the customs supervision regulations for a total of more than 500,000 yuan in 1 year;

(3) The goods declared on behalf of the customs have been confiscated by the customs for three times within one year due to infringement of intellectual property rights;

(4) The error rate of import and export declaration declared by the agent in the previous year was above10%;

(5) Arrears of tax payable and fines payable of less than RMB 500,000;

(6) The goods declared on behalf of the customs are suspected of smuggling, violating the customs supervision regulations and refusing to accept or assist the customs in the investigation;

(7) being suspended from customs declaration business by the customs.

(twelve) the enterprise will be reduced to the behavior of class D management.

1. In any of the following circumstances, the consignor and consignor of import and export goods shall be subject to Class D management:

(1) guilty of smuggling;

(2) Smuggling twice or more in a year;

(3) Having been punished by the customs for importing and exporting goods infringing intellectual property rights for more than three times within one year;

(4) Arrears of tax payable and fines payable of more than RMB 500,000.

2. In any of the following circumstances, the customs declaration enterprise shall be subject to Class D management:

(1) guilty of smuggling;

(2) Smuggling twice or more in a year;

(3) The goods declared on behalf of the customs have been confiscated by the customs for more than 4 times within one year due to infringement of intellectual property rights;

(4) Arrears of tax payable and fines payable of more than RMB 500,000.

(thirteen) the time limit for the customs to apply for A and AA management.

For those who apply for AA class, the customs directly under the central government shall make a decision on whether to apply or not to apply within 6 months from the date of acceptance.

For those who apply for Class A, the customs directly under the central government shall make a decision on whether to apply or not to apply within 3 months from the date of acceptance.

(fourteen) the conditions and procedures for the transformation of processing enterprises with materials into foreign-funded enterprises to apply the original A and AA enterprise categories:

If a processing enterprise with supplied materials is transformed into a foreign-funded enterprise, if the transformed enterprise inherits the rights and obligations of the original enterprise, it can continue to apply the original A and AA enterprise categories after approval.

Enterprises need to apply to the subordinate customs in charge and submit copies of the application, approval documents, articles of association, business license and other documents for the establishment of old and new enterprises. The subordinate customs shall re-examine the new enterprise after the enterprise changes, put forward the preliminary examination opinions, fill in the Approval Form for the Management Category Applicable to the Change of the Name and Nature of Class A Enterprise, and submit it to the General Customs Classification Office for approval of the enterprise management category.