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    中华人民共和国海关企业信用管理办法(海关总署令第237号公布)(附英文本Measures for Enterprise Credit Management by the Customs Administration of the People’s Republic of China )
    发布时间:2018-03-03 15:35:00  来源:海关总署网站  浏览:6034次

    【发布部门】海关总署    【发文字号】令第237号
    【发布日期】2018年03月03日  【实施日期】2018年05月01日
    【法律类别】海关信用管理 【效力层级】行政规章
    【时效性 】有效期至2021年10月31日止,被海关总署令第251号废止

                                   海关总署令第237号

    《中华人民共和国海关企业信用管理办法》已于2018年1月29日经海关总署署务会议审议通过,现予公布,自2018年5月1日起施行。

    署长  于广洲

    2018年3月3日

    中华人民共和国海关企业信用管理办法

      第一章 总则

      第一条  为推进社会信用体系建设,建立企业进出口信用管理制度,促进贸易安全与便利,根据《中华人民共和国海关法》《中华人民共和国海关稽查条例》《企业信息公示暂行条例》以及其他有关法律、行政法规的规定,制定本办法。

      第二条  海关注册登记和备案企业以及企业相关人员信用信息的采集、公示,企业信用状况的认定、管理等适用本办法。

      第三条  海关根据企业信用状况将企业认定为认证企业、一般信用企业和失信企业。认证企业分为高级认证企业和一般认证企业。

      海关按照诚信守法便利、失信违法惩戒原则,对上述企业分别适用相应的管理措施。

      第四条  海关根据社会信用体系建设有关要求,与国家有关部门实施守信联合激励和失信联合惩戒,推进信息互换、监管互认、执法互助(以下简称“三互”)。

      第五条 认证企业是中国海关经认证的经营者(AEO)。中国海关依据有关国际条约、协定以及本办法,开展与其他国家或者地区海关的AEO互认合作,并且给予互认企业相关便利措施。

      中国海关根据国际合作的需要,推进“三互”的海关合作。

      第二章 信用信息采集和公示

      第六条  海关可以采集能够反映企业信用状况的下列信息:

      (一)企业注册登记或者备案信息以及企业相关人员基本信息;

      (二)企业进出口以及与进出口相关的经营信息;

      (三)企业行政许可信息;

      (四)企业及其相关人员行政处罚和刑事处罚信息;

      (五)海关与国家有关部门实施联合激励和联合惩戒信息;

      (六)AEO互认信息;

      (七)其他能够反映企业信用状况的相关信息。

      第七条 海关建立企业信用信息管理系统,对有关企业实施信用管理。企业应当于每年1月1日至6月30日通过企业信用信息管理系统向海关提交《企业信用信息年度报告》。

      当年注册登记或者备案的企业,自下一年度起向海关提交《企业信用信息年度报告》。

      第八条 企业有下列情形之一的,海关将其列入信用信息异常企业名录:

      (一)未按照规定向海关提交《企业信用信息年度报告》的;

      (二)经过实地查看,在海关登记的住所或者经营场所无法查找,并且无法通过在海关登记的联系方式与企业取得联系的。

      列入信用信息异常企业名录期间,企业信用等级不得向上调整。

      本条第一款规定的情形消除后,海关应当将有关企业移出信用信息异常企业名录。

      第九条 海关应当在保护国家秘密、商业秘密和个人隐私的前提下,公示下列信用信息:

      (一)企业在海关注册登记或者备案信息;

      (二)海关对企业信用状况的认定结果;

    (三)海关对企业的行政许可信息;

      (四)海关对企业的行政处罚信息;

      (五)海关与国家有关部门实施联合激励和联合惩戒信息;

      (六)海关信用信息异常企业名录;

      (七)其他依法应当公示的信息。

      海关对企业行政处罚信息的公示期限为5年。

      海关应当公布上述信用信息的查询方式。

      第十条 自然人、法人或者非法人组织认为海关公示的信用信息不准确的,可以向海关提出异议,并且提供相关资料或者证明材料。

      海关应当自收到异议申请之日起20日内进行复核。自然人、法人或者非法人组织提出异议的理由成立的,海关应当采纳。

      第三章 企业信用状况的认定标准和程序

      第十一条 认证企业应当符合海关总署制定的《海关认证企业标准》。

      《海关认证企业标准》分为高级认证企业标准和一般认证企业标准。

      第十二条 企业有下列情形之一的,海关认定为失信企业:

      (一)有走私犯罪或者走私行为的;

      (二)非报关企业1年内违反海关监管规定行为次数超过上年度报关单、进出境备案清单、进出境运输工具舱单等相关单证总票数千分之一且被海关行政处罚金额累计超过100万元的;

      报关企业1年内违反海关监管规定行为次数超过上年度报关单、进出境备案清单、进出境运输工具舱单等相关单证总票数万分之五且被海关行政处罚金额累计超过30万元的;

      (三)拖欠应缴税款或者拖欠应缴罚没款项的;

      (四)有本办法第八条第一款第(二)项情形,被海关列入信用信息异常企业名录超过90日的;

      (五)假借海关或者其他企业名义获取不当利益的;

      (六)向海关隐瞒真实情况或者提供虚假信息,影响企业信用管理的;

      (七)抗拒、阻碍海关工作人员依法执行职务,情节严重的;

      (八)因刑事犯罪被列入国家失信联合惩戒名单的;

      (九)海关总署规定的其他情形。

      当年注册登记或者备案的非报关企业、报关企业,1年内因违反海关监管规定被海关行政处罚金额分别累计超过100万元、30万元的,海关认定为失信企业。

      第十三条 企业有下列情形之一的,海关认定为一般信用企业:

      (一)在海关首次注册登记或者备案的企业;

      (二)认证企业不再符合《海关认证企业标准》,并且未发生本办法第十二条规定情形的;

      (三)自被海关认定为失信企业之日起连续2年未发生本办法第十二条规定情形的。

      第十四条 企业申请成为认证企业,应当向海关提交《适用认证企业管理申请书》。海关按照《海关认证企业标准》对企业实施认证。

      第十五条 海关应当自收到《适用认证企业管理申请书》之日起90日内对企业信用状况是否符合《海关认证企业标准》作出决定。特殊情形下,海关认证时限可以延长30日。

      第十六条  通过认证的企业,海关制发《认证企业证书》;未通过认证的企业,海关制发《不予适用认证企业管理决定书》。《认证企业证书》《不予适用认证企业管理决定书》应当送达申请人,并且自送达之日起生效。

      企业主动撤回认证申请的,视为未通过认证。

    未通过认证的企业1年内不得再次向海关提出认证申请。

      第十七条 申请认证期间,企业涉嫌走私被立案侦查或者调查的,海关应当终止认证。企业涉嫌违反海关监管规定被立案调查的,海关可以终止认证。

      申请认证期间,企业被海关稽查、核查的,海关可以中止认证。中止时间超过3个月的,海关终止认证。

      第十八条 海关对高级认证企业每3年重新认证一次,对一般认证企业不定期重新认证。

      重新认证前,海关应当通知企业,并且参照企业认证程序进行重新认证。对未通过重新认证的,海关制发《企业信用等级认定决定书》,调整企业信用等级。《企业信用等级认定决定书》应当送达企业,并且自送达之日起生效。

      重新认证期间,企业申请放弃认证企业管理的,视为未通过认证。

      第十九条 认证企业被海关调整为一般信用企业管理的,1年内不得申请成为认证企业。认证企业被海关调整为失信企业管理的,2年内不得成为一般信用企业。

      高级认证企业被海关调整为一般认证企业管理的,1年内不得申请成为高级认证企业。

      第二十条 自被海关认定为失信企业之日起连续2年未发生本办法第十二条规定情形的,海关应当将失信企业调整为一般信用企业。

      失信企业被调整为一般信用企业满1年,可以向海关申请成为认证企业。

      第二十一条 企业有分立合并情形的,海关对企业信用状况的认定结果按照以下原则作出调整:

      (一)企业发生存续分立,分立后的存续企业承继分立前企业的主要权利义务的,适用海关对分立前企业的信用状况认定结果,其余的分立企业视为首次注册登记或者备案企业;

      (二)企业发生解散分立,分立企业视为首次注册登记或者备案企业;

      (三)企业发生吸收合并,合并企业适用海关对合并后存续企业的信用状况认定结果;

      (四)企业发生新设合并,合并企业视为首次注册登记或者备案企业。

    第二十二条 海关或者企业可以委托社会中介机构就企业认证相关问题出具专业结论。

      第四章 管理措施

      第二十三条 一般认证企业适用下列管理措施:

      (一)进出口货物平均查验率在一般信用企业平均查验率的50%以下;

      (二)优先办理进出口货物通关手续;

      (三)海关收取的担保金额可以低于其可能承担的税款总额或者海关总署规定的金额;

      (四)海关总署规定的其他管理措施。

      第二十四条 高级认证企业除适用一般认证企业管理措施外,还适用下列管理措施:

      (一)进出口货物平均查验率在一般信用企业平均查验率的20%以下;

      (二)可以向海关申请免除担保;

      (三)减少对企业稽查、核查频次;

      (四)可以在出口货物运抵海关监管区之前向海关申报;

      (五)海关为企业设立协调员;

      (六)AEO互认国家或者地区海关通关便利措施;

      (七)国家有关部门实施的守信联合激励措施;

      (八)因不可抗力中断国际贸易恢复后优先通关;

      (九)海关总署规定的其他管理措施。

      第二十五条 失信企业适用下列管理措施:

    (一)进出口货物平均查验率在80%以上;

      (二)不予免除查验没有问题企业的吊装、移位、仓储等费用;

      (三)不适用汇总征税制度;

      (四)除特殊情形外,不适用存样留像放行措施;

      (五)经营加工贸易业务的,全额提供担保;

      (六)提高对企业稽查、核查频次;

      (七)国家有关部门实施的失信联合惩戒措施;

      (八)海关总署规定的其他管理措施。

      第二十六条 高级认证企业适用的管理措施优于一般认证企业。

      因企业信用状况认定结果不一致导致适用的管理措施相抵触的,海关按照就低原则实施管理。

      第二十七条 认证企业涉嫌走私被立案侦查或者调查的,海关应当暂停适用相应管理措施。认证企业涉嫌违反海关监管规定被立案调查的,海关可以暂停适用相应管理措施。海关暂停适用相应管理措施的,按照一般信用企业实施管理。

      第二十八条  企业有本办法规定的向下调整信用等级情形的,海关停止适用相应管理措施,按照调整后的信用等级实施管理。

      第五章 附则

      第二十九条 作为企业信用状况认定依据的走私犯罪,以司法机关相关法律文书生效时间为准进行认定。

      作为企业信用状况认定依据的走私行为、违反海关监管规定行为,以海关行政处罚决定书作出时间为准进行认定。

      企业主动披露且被海关处以警告或者5万元以下罚款的行为,不作为海关认定企业信用状况的记录。

    第三十条 本办法下列用语的含义是:

      “企业相关人员”,指企业法定代表人、主要负责人、财务负责人、关务负责人等管理人员。

      “处罚金额”,指因发生违反海关监管规定的行为,被海关处以罚款、没收违法所得或者没收货物、物品价值的金额之和。

      “拖欠应纳税款”,指自缴纳税款期限届满之日起超过3个月仍未缴纳进出口货物、物品应当缴纳的进出口关税、进口环节海关代征税之和,包括经海关认定违反海关监管规定,除给予处罚外,尚需缴纳的税款。

      “拖欠应缴罚没款项”,指自海关行政处罚决定书规定的期限届满之日起超过6个月仍未缴纳海关罚款、没收的违法所得和追缴走私货物、物品等值价款。

      “日”,指自然日。

      “1年”,指连续的12个月。

      “年度”,指1个公历年度。

      “以上”“以下”,均包含本数。

      “经认证的经营者(AEO)”,指以任何一种方式参与货物国际流通,符合本办法规定的条件以及《海关认证企业标准》并且通过海关认证的企业。

      第三十一条 本办法由海关总署负责解释。

      第三十二条 本办法自2018年5月1日起施行。2014年10月8日海关总署令第225号公布的《中华人民共和国海关企业信用管理暂行办法》同时废止。

    附:海关总署令237号(关于公布《中华人民共和国海关企业信用管理办法》的令)(英文版)

     

    Decree of the General Administration of Customs of the People’s Republic of China No.237

    The Measures for Enterprise Credit Management by the Customs Administration of the People’s Republic of China, which was adopted at the executive meeting of the General Administration of Customs on January 29, 2018, is hereby promulgated, and shall come into effect as of May 1, 2018.

    Yu Guangzhou

    Minister

    General Administration of Customs

    March 3, 2018

     

    Measures for Enterprise Credit Management by the Customs Administration of the People’s Republic of China 

     

    Chapter I General Provisions

    Article 1

    The Measures is formulated in accordance with the Customs Law of the People's Republic of China, Regulations on Customs Audit of the People’s Republic of China, Interim Regulations on Public Disclosure of Enterprise Information and other related laws and administrative regulations for the purposes of pressing ahead the development of social credit system, establishing import and export credit management of enterprises and promoting trade security and facilitation.

    Article 2

    The Measures shall apply to the collection and public disclosure of the credit information of enterprises registered and filed with the Customs and that of relevant personnel of enterprises, as well as the determination and management of enterprise credit status.

    Article 3

    The Customs will, in light of the credit status, accredit the enterprises as certified enterprise, general-credit enterprise and discredited enterprise. Certified enterprises are further classified into advanced certified enterprise and general certified enterprise.

    The Customs will, pursuant to the principle of facilitations for enterprises that act in good faith and in compliance with laws and sanctions for those that lose credit and violate laws, apply corresponding controls to the aforesaid enterprises.

    Article 4

    Collaborating with other state departments, the Customs implements joint incentives for the trustworthy enterprises and joint sanctions upon the discredited enterprises, and furthers mutual exchange of information, mutual recognition of supervision and mutual assistance in law enforcement (hereafter referred to as the “3M”) in light of the requirements on the establishment of social credit system.

    Article 5

    Certified enterprises are Authorized Economic Operators (AEO) recognized by China Customs. China Customs carries out mutual recognition of AEOs with the Customs administrations of other countries or regions in accordance with international treaties, laws and this Measures, and grant corresponding benefits to mutually recognized AEOs.

    China Customs will enhance the 3M cooperation among customs authorities based on the need for international cooperation.

     

    Chapter II   Collection and Public Announcement of Credit Information

    Article 6

    The Customs administration may collect the following information that can reflect the credit status of an enterprise:

    1. Registration or recordation of the enterprise and basic information of relevant personnel affiliated with the enterprise;

    2. Import and export activities

    3. Administrative license;

    4. Administrative and criminal penalties of the enterprise and relevant personnel;

    5. Joint incentives and sanctions taken by the Customs Administration and other state departments concerned;

    6. AEO mutual recognition;

    7. Other information that reflects the credit status of an enterprise.

    Article 7

    The Customs Administration establishes the credit information management system of enterprises and carry out control based on credit. The enterprises concerned shall, from January 1 to June 30, submit the Annual Credit Report to the Customs Administration through the system.

    Enterprises registered or filed with the Customs Administration in the current year shall submit the Annual Credit Report from the second year.

    Article 8

    In any of the following circumstances, the enterprise is grouped into the directory of enterprises with abnormal credit information:

    1. Failing to submit the Annual Credit Report to the Customs Administration as required;

    2. Unable to locate the residence or business site as registered with the Customs Administration after a site visit, and failed to reach the enterprise by using the contact information  registered with the Customs Administration.

    The credit level of the enterprise shall not be upgraded when it is listed in the directory of enterprises with abnormal credit information.

    When the first circumstance indicated in the first paragraph of Article 8 is no longer exists, the Customs Administration shall remove the enterprise out of the directory of enterprises with abnormal credit information.

    Article 9

    Without prejudice to the protection of state secret, trade secret and personal privacy, the Customs Administration shall publicly disclose the following credit information of an enterprise:

    1. Registration or recordation with Customs Administration;

    2. The result of Customs Administration determination on the credit status;

    3. Administrative licenses;

    4. Administrative penalties;

    5. Joint incentives and joint sanctions taken by the Customs Administration and other state departments concerned;

    6. Directory of enterprises with abnormal credit information determined by the Customs Administration

    7. Other information that should be disclosed in accordance with laws.

    The term of public disclosure of information regarding administrative sanctions against the enterprise is five years.

    The Customs Administration shall publish the method of searching for the credit information described above.

    Article 10

    Where deeming that the credit information publicized by the Customs Administration is inaccurate, a natural person, legal person or unincorporated organization may raise objections to the Customs Administration with supporting materials or evidence.

    The Customs Administration shall review the information within twenty (20) days of receipt of the objection application, and shall accept the objection if the  justifications proposed by the natural person, legal person or unincorporated organization are tenable.

     

    Chapter III Criteria and Procedures of  Determination of an Enterprise’s Credit Status

    Article 11

    A certified enterprise shall be in compliance with the Criteria of Certified Enterprises of the Customs Administration developed by the General Administration of China Customs. 

    The Criteria of Certified Enterprises of the Customs Administration comprises of criteria for advanced certified enterprises and criteria for general certified enterprises.

    Article 12

    In any of the following circumstances, an enterprise shall be determined as discredited:

    1. Committing the crime of smuggling or conducting an act of smuggling;

    2. For enterprises other than Customs brokers, the number of violation against Customs regulatory provisions within one year exceeding 0.1% of the total number of the declarations, entry-exit filing lists, and manifests of the inbound and outbound conveyance of the previous year, and administrative sanctions amounted to more than RMB 1 million(1,000,000) accumulatively. 

    For Customs brokers, the number of violation against customs regulatory provisions within one year exceeding 0.05% of the total number of the declaration forms and entry-exit filing lists and manifests of the inbound and outbound conveyance of the previous year, and administrative sanctions amounted to more than RMB 300 thousand(300,000) accumulatively.

    3. In arrears with payable taxes and/or fines and confiscated illegal gains due;

    4. Meeting the second circumstance indicated in the first paragraph of Article 8 and listed in the directory of enterprises with abnormal credit information for more than ninty ( 90) days;

    5. Fraudulently using the name of the Customs Administration or other enterprises

    to seek illegal profit;

    6. Concealing facts from the Customs Administration and providing false information which exerts negative impact on enterprise credit management;

    7. Resisting and hindering the law enforcement of the Customs officers with severe consequences;

    8. Being included in the national list of discredited enterprises subject to joint sanctions due to criminal offence;

    9. Other circumstances provided by the General Administration of Customs;

    When the accumulative amount of administrative penalties against enterprises other than customs brokers, customs brokers recorded and registered with the Customs Administration in the current year exceeds RMB 1 million(1,000,000)  and RMB300 thousand (300,000) respectively within one year due to the violation of Customs regulatory provisions, they are regarded as the discredited by the Customs Administration.

    Article 13

    In any of the following circumstances, an enterprise shall be determined as general-credit by the Customs Administration:

    1. Registration or recordation with the Customs Administration for the first time;

    2. Failing to meet the Criteria of Certified Enterprises of the Customs Administration as a certified enterprise, but no circumstances indicated in Article 12 occurred; or 

    3. No circumstances set out in Article 12 occurred over the past 2 consecutive years since the day when the enterprise determined as discredited by the Customs Administration.

    Article 14

    In application for the status of a certified enterprise, the enterprise shall submit the Application Form of Certified Enterprises to the Customs Administration. The Customs Administration shall authorize the enterprise pursuant to the Criteria of Certified Enterprises of the Customs Administration.

    Article 15

    The Customs Administration shall determine whether the credit status of the enterprise under certification meets the Criteria of Certified Enterprises of the Customs Administration. within ninety (90) days of receipt of the Application Form of Certified Enterprises. The term of customs certification can be extended for thirty(30) days under special circumstances.

    Article 16

    The Customs Administration grants the Certificate for Certified Enterprise to the enterprise passing customs certification. The Decision Letter of Disapproval for Certified Enterprises Management is issued to the enterprise that fails in the certification. Both the Certificate for Certified Enterprise and Decision Letter of Disapproval for Certified Enterprises Management shall be delivered to the applicants and shall come into force on the date of delivery.

    The enterprise withdrawing the applications on its own initiative is regarded as failure in certification.

    The enterprise tfailing to pass the certification is not allowed to apply for a new certification to the Customs Administration within one year.

    Article 17

    During the process of application and certification, the Customs Administration shall terminate the certification if the enterprise is detected or investigated due to being suspected of smuggling. The Customs Administration may also terminate the certification If the enterprise is suspected of breaching Customs regulatory provisions.

    During the process of application and certification, if the enterprises are audited or inspected by the Customs Administration, the Customs Administration may suspend the certification. The Customs Administration shall terminate the certification if the suspension exceeds three months.

    Article 18

    The Customs Administration shall re-authorize the advanced certified enterprises every three (3) years and re-authorize the general certified enterprises on an irregular basis.

    The Customs Administration shall inform the enterprises concerned before the re-certification and follow the certification procedure. Where it fails in the re-certification, the enterprise shall be issued the Decision Letters of Disapproval for Certified Enterprises Management and its credit status shall be adjusted. The Decision Letters of Disapproval for Certified Enterprises Management shall be delivered to the applicants and shall come into force on the date of delivery.

    During the re-certification process, if the enterprise applies to abandon the certification, it is deemed as failure in certification. 

    Article 19

    A certified enterprise that has been downgraded to the general-credit status by the Customs Administration shall not apply for the certified status within one year. A certified enterprise that has been downgraded to the discredited status by the Customs Administration shall not apply for the certified status within two years.

    An advanced certified enterprise that has been downgraded to the general-certified status by the Customs Administration shall not apply for the advanced certified status within one year.

    Article 20

    Provided that the enterprise does not fall in any of the circumstances set out in Article 12 from the date of being certified as a discredited enterprise over the past two consecutive years, the Customs Administration shall upgrade the status of the enterprise from discredited to general-credit.

    A discredited enterprise that has been upgraded to the general-credit status for one full year may apply for the certified status to the Customs Administration.

    Article 21

    Where the spin-offs or merger happens to an enterprise, the Customs Administration shall make corresponding adjustments to the certification result of enterprise credit status pursuant to the following principles:

    1. In the case of split-off of an enterprise, where the survived enterprise succeeds the major rights and obligations of the predecessor enterprise, the result of credit status of the predecessor enterprise determined by the Customs Administration and the corresponding management measures shall apply to the survived enterprise, and other divided enterprises shall be deemed as enterprises registered or recorded with the Customs Administration for the first time;

    2. In the case of split-up of an enterprise, the divided enterprises shall be deemed as enterprises registered or recorded for the first time;

    3. In the case of merger, the certification result of credit status of the survived enterprise determined by the Customs Administration shall apply to the merged enterprise; and

    4. In the case of consolidation, the consolidated enterprise shall be deemed as an enterprise registered or recorded for the first time.

    Article 22

    The Customs Administration or the applicant enterprise may commission social intermediaries to issue professional conclusions regarding related issues of the certification.

     

    Chapter IV Management Measures

    Article 23

    The following management measures shall apply to general certified enterprises:

    1. The average inspection rate for import and export goods 50% lower than that of the general-credit enterprises;

    2. Priority in processing import and export clearance formalities; and

    3. The amount of customs deposit lower than the total amount of payable taxes or that prescribed by the General Administration of Customs

    4. Other management measures provided by the General Administration of Customs.

    Article 24

    In addition to the benefits applicable to general certified enterprises, the following management measures shall also apply to advanced certified enterprises:

    1. The average inspection rate for import and export goods 20% lower than that of the general-credit enterprises;

    2. Application for the exemption of guarantee;

    3. Reduced frequency of auditing and inspection;

    4. Declaration made to Customs prior to the arrival of export cargos in the Customs supervision area;

    5. Coordinators designated by the Customs Administration;

    6. Benefits offered by the Customs Administrations of the countries or regions with the mutual recognition of AEOs;

    7. Joint incentives provided by other relevant state departments;

    8. Priority for customs clearance after the resumption of international trade interrupted by force majeure;

    9. Other management measures provided by the General Administration of Customs.

    Article 25

    The following management measures shall apply to the discredited enterprises:

    1. Over 80% of the average inspection rate of import and export goods;

    2. No exemption of the costs of lifting, moving and storage caused by the Customs inspection in any circumstance;

    3. Inapplicable to the rule of consolidated payment of taxes;

    4. Not subject to the release upon the retaintion of samples or images of import and export cargos except for special circumstances described otherwise;

    5. Full amount of deposit of guarantee for processing trade;

    6. Increased frequency of audit and review;

    7. Joint sanctions implemented by related state departments;

    8. Other management measures provided by the General Administration of Customs.

    Article 26

    The management measures applicable to advanced certified enterprises shall be superior to those applicable to general certified enterprises.

    Where there is a conflict in the applicable management measures due to the different results of determination on the credit status, the Customs Administration shall apply the management measures pursuant to inferior principles.

    Article 27

    Where a certified enterprise is detected or investigated due to being suspected of smuggling, the Customs Administration shall suspend the applicability of corresponding management measures. Where a certified enterprise, being suspected of violating customs regulatory provisions, is thus investigated, the Customs Administration shall suspend the applicability of corresponding management measures. The enterprises falling into the above circumstances shall be treated as general-credit enterprises.

    Article 28

    The Customs Administration shall suspend the applicability of corresponding management measures if the credit level of enterprises is downgraded, and apply management measures in the light of the adjusted credit level.

     

    Chapter V   Supplementary Provisions

    Article 29

    The crime of smuggling, as a reference of determining the credit status of an enterprise, shall be ascertained on the basis of the effective date of the legal instruments of judicial agencies.

    The acts of smuggling and violations of customs regulatory provisions on which the determination of credit status of an enterprise is based shall be ascertained on the basis of the date on which the administrative sanction decision is rendered by the Customs Administration.

    The acts of voluntary discloure by an enterprise and the resulting warnings or fines under RMB 50 thousand (50,000) by the Customs Administration shall not be deemed as a record in determining its credit status.

    Article 30

    The meanings of the following terms in the Measures:

    “Related personnel of the enterprise” refers to the administrative staff of the enterprise, including legal representative, principal responsible person, chief financial person, and person in charge of customs affairs,

    “Amount of administrative sanctions” refers to the sum of penalties imposed by the Customs Administration and the amount of illegal gains and/or the value of the goods and articles confiscated by the Customs Administration due to violations of customs regulatory provisions.

    “In arrears with taxes payable” refers to the failure to pay, over three months upon the due date, the sum of payable tariffs and other taxes levied by the Customs Administration on other agencies’ behalf for import and export goods and articles during importation and exportation, including the taxes payable in addition to the penalties imposed by the Customs Administration upon determination of a violation of the customs regulatory provisions.

    “In arrears with penalties and/or confiscated illegal gains due” refers to the failure to pay the penalties imposed by and illegal gains confiscated by and the amount equivalent to the value of the smuggled goods and articles pursued by the Customs Administration, over six months upon the expiry date set out in the administrative sanction decision of the Customs Administration.

    “Day” refers to a natural day.

    “One year” refers to twelve consecutive months.

    “Year” refers to a calendar year.

    “Above” and “below” shall include the given figure.

    “Authorized Economic Operator” (AEO) is an enterprise involved in the international movement of goods in whatever function, conforming to  the conditions set out herein and the Criteria of Certified Enterprises  of the Customs Administration, and  certified by the Customs Administration.

    Article 31

    The General Administration of Customs shall be responsible for the interpretation to the Measures.

    Article 32

    The Measures shall come into effect on May 1, 2018.

    The Interim Measures of the General Administration of Customs of the People’s Republic of China on Enterprise Credit Management promulgated in the form of Decree No. 225 of the General Administration of Customs on October 8th, 2014 shall be abolished simultaneously.

     




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