1、中华人民共和国海关对企业实施分类管理办法中华人民共和国海关对企业实施分类管理办法（附英文版） 2006-10-10 15:33:24 点击数:1104 评论共:0条 收藏此页 推荐阅读 第一条为了便利企业货物的合法进出口，促进企业自律守法，有效实施海关管理，根据中华人民共和国海关法和其他有关法律、法规、制定本办法。 第二条本办法所称“企业”系指与进出口活动直接有关的企业、单位，包括外商投资企业、外贸公司、有进出口权的商业物资企业、自营进出口生产企业和科研院所、加工贸易经营单位和接受委托加工企业、经营保税仓储业务的企业、使用或者经营减免税进口货物的企业、从事报关业务的企业、承接海关监管货物运输的
2、企业、设有存放海关监管货物仓库的企业、免税外汇商品经营单位及海关总署规定的从事与进出口活动直接有关的其他企业。 第三条海关根据企业的经营管理状况、报关情况、遵守海关法律法规情况等，设置、四个管理类别，对企业实施动态的分类管理。 第四条企业适用的管理类别由企业所在地主管海关审定，其中适用类、类管理的企业名单报海关总署备案。海关总署将适用类管理的企业名单抄送外经贸部。 第五条类和类管理由主管海关统一布置在本关区范围内实施。类和类管理由海关总署统一布置在全国海关范围内实施。第六条符合下列条件的企业经向主管海关申请并经海关审核确定的，海关实施类管理，其年进出口总额3000万美元以上或出口总额达到200
3、0万美元以上的外贸公司和自营出口额1000万美元以上（机电产品自营出口额达到500万美元以上）的生产企业可予以优先考虑。 （一）注册登记二年以上，并且 （1）连续二年无走私违规行为记录； （2）连续二年无拖欠海关税款情事； （3）连续二年加工贸易合同按期核销； （4）进口海关必检商品签定免验协议后二年内无申报不实记录； （二）向海关提供的单据、证件真实、齐全、有效； （三）有正常的进出口业务； （四）会计制度完善：财务帐册健全，科目设置合理，业务记录真实可信； （五）指定专人负责海关事务； （六）连续二年报关单差错率在5%以下； （七）凡设有存放海关监管货物仓库的企业，其仓库管理制度健全，仓库
4、明细帐目清楚，入库单、出库单（包括领料单）等实行专门管理，做到帐货相符。 第七条企业向海关申请实施类管理时应当向主管海关提交书面申请报告。企业申请时有弄虚作假或所呈不实者，海关两年内不受理对其实施类管理的申请。企业提交申请报告应随附下列文件一式二份： （一）外经贸主管部门或其他主管部门批准经营的有效文件的副本或复印件； （二）企业年审合格证明； （三）企业对照本办法第六条所列条件进行自我评估的报告； （四）经本企业法定代表人或其授权代表签字并加盖公章的企业状况调查表； （五）企业注册所在地外经贸主管部门出具的书面意见。第八条海关应严格审核企业提交的有关文件和档案资料，根据企业实际通关情况进行审
5、定，符合条件的予以核准，并在日内通知企业。 第九条企业有下列情形之一者，海关实施类管理： （一）一年内出现两次违规行为，或偷逃应缴税款5万元人民币以上、不满50万元人民币的； （二）拖欠海关税款100万元人民币以下的； （三）帐册管理混乱，帐薄、资料不能真实、有效地反映进出口业务情况的； （四）遗失重要业务单证或拒绝提供有关帐薄、资料，致使海关无法监管的； （五）不按规定办理加工贸易合同核销手续的； （六）一年内报送单差错率在以上的； （七）出借企业名义，供他人办理进出口货物报关纳税等事宜的； （八）在进出口经营活动中被外经贸主管部门给予通报批评、或警告等行政处罚的。 第十条企业有下列情形之一
6、者，海关实施类管理： （一）二年内走私偷逃应缴税款50万元人民币以上的（多次走私应累计）； （二）伪造、涂改进出口许可证或批件的； （三）走私国家禁止进出口物品的； （四）拖欠海关税款100万元人民币以上的； （五）利用假手册、假报关单、假批件骗取加工贸易税收优惠的； （六）在承运监管货物的运输工具上私设夹层、暗格的； （七）被外经贸主管部门暂停或撤销对外贸易经营许可的； （八）已构成走私罪并经司法机关依法追究刑事责任的。 第十一条凡经审核不符合类管理条件且未发生本办法第九条和第十条所列情形者，海关实施类管理。 第十二条适用类管理的企业名单由海关总署下发各海关执行，在实行常规管理制度的基础上，
7、提供以下便利： （一）在海关业务现场设专门窗口，优先办理货物申报、查验和放行手续；并应企业要求，优先实行“门对门”验货。 （二）对从事加工贸易的企业，经海关总署批准，可实行海关派员驻厂监管或计算机联网管理。除国家另有规定者外，不实行银行保证金台帐制度。 （三）对按规定允许担保的货物，海关凭企业提交的保函验放，免收保证金； （四）对企业进口海关必检商品目录中的商品可免予取样化验。（五）为企业优先提供联网报关的便利。 （六）自营进出口生产企业和科研院所可向外经贸部申报成立进出口公司，海关优先为其办理报关注册登记手续。 第十三条海关对适用类管理企业实行常规管理制度。 第十四条海关对适用类管理的企业实
8、行包括以下措施在内的重点监管： （一）对按规定允许担保的货物必须提交保证金； （二）办理加工贸易合同登记备案必须按规定的比例交纳保证金； （三）对其经营活动列入稽查重点； （四）对其进出口货物实行重点查验； （五）不予办理异地报送备案； （六）将有关情况通报国家经贸委和外经贸部。 第十五条海关对适用类管理的企业采取以下措施； （一）不予办理新的加工贸易合同备案； （二）进出口货物逐票开箱查验； （三）按有关规定暂停企业报送资格，或暂停企业载运海关监管货物业务资格，暂停企业保税存储业务资格； （四）情节严重的按有关规定取消企业报送资格，或取消企业载运海关监管货物的业务资格，取消企业保税存储的业务
9、资格。 （五）将有关情况通报国家经贸委和外经贸部。由外经贸部或其授权的省级外经贸主管部门根据对违规、走私企业给予警告、暂停或撤销对外贸易、国际货运代理经营许可行政处罚的暂行规定对企业进行行政处罚。 第十六条海关对企业实施动态的分类管理。一经发现企业发生本办法第九条和第十条所列情事的，海关立即对其管理类别进行相应调整，实施类或类管理。其中对调整前适用类管理的企业，主管海关应通知企业不再对其实施类管理，并将调整结果日内报海关总署。由海关总署通报全国海关，同时抄送外经贸部。 第十七条适用类管理的企业在二年内没有再发生本办法第十条所列情事的，海关对其实施类管理；适用类管理的企业在一年内没有发生本办法第
10、九条和第十条所列情事的，海关对其实施类管理。 第十八条本办法由海关总署负责解释。 第十九条本规定自1999年6月1日起实施。1988年5月1日起实施的中华人民共和国海关对信得过企业管理办法同时废止。 Measures of the Customs for Adopting Classified Administration over EnterprisesOrder No.71 of the GAC, ShuJian No.240March 31, 1999The Measures of the Customs of the Peoples Republic of China for Adop
11、ting Classified Administration over Enterprises is hereby promulgated and shall come into force on June 1,1999. The Administration Measures of the Customs of the Peoples Republic of China for Creditable Enterprises which was implemented by the General Administration of Customs on May 1,1988 is repea
12、led simultaneously.Attachment:Measures of the Customs of the Peoples Republic of China for Adopting Classified Administration over EnterprisesArticle 1 These Measures are formulated in accordance with the Customs Law of the Peoples Republic of China and other relevant laws and regulations and in ord
13、er to facilitate the lawful import and export of goods of the enterprises, promote the self-discipline and law-abidance of the enterprises and effectively operate the Customs administration.Article 2 Enterprises mentioned in these Measures shall be the enterprises and units directly involved in impo
14、rt and export activities, including: enterprises with foreign investment, foreign trade companies, commercial materials enterprises having the import and export right, production enterprises and scientific research academies and institutes having the self-operating import and export right, processin
15、g trade operating units and processing deal enterprises, enterprises engaging in bonded warehousing operations, enterprises using or dealing in tax-reduced or exempted import goods, enterprises engaging in Customs declaration services, enterprises transporting goods under Customs control, enterprise
16、s having warehouses for goods under Customs control, units dealing in duty-free foreign exchange commodities and other enterprises directly involved in import and export activities as stipulated by the General Administration of Customs.Article 3 In accordance with the enterprises operation and manag
17、ement situations, Customs declaration conditions and abidance of Customs law and regulations, the Customs introduces A, B, C and D administration classes and shall adopt the dynamic classified administration over the enterprises.Article 4 The administration classes applicable to the enterprises shal
18、l be examined and determined by the competent Customs offices in the places where the enterprises are located respectively. Of them, the list of the enterprises under A-or D-class administration shall be submitted to the General Administration of Customs for the record. The General Administration of
19、 Customs shall send a copy of the list of the enterprises under A-class administration to the Ministry of Foreign Trade and Economic Cooperation.Article 5 The B-or C-class administration shall be organized and adopted by the competent Customs offices Within their respective Customs areas. The A-or D
20、-class administration shall be organized and adopted by the General Administration of Customs within all Customs areas throughout the country.Article 6 If an enterprise meets the following requirements, the competent Customs office shall, according to the application by the enterprise and upon exami
21、nation and approval by the Customs, adopt A-class administration over the enterprise. If a foreign trade company has its annual import and export volume at or more than US$30 million or its annual export volume at or more than US$20 million or a production enterprise has its self-operated export vol
22、ume at or more than US$10 million (its self-operated export volume of mechanical and electronic products at or more than US$5 million), it may be considered in priority.(1) It has been registered for two years or more, and1. It has no record of smuggling or irregularities for two consecutive years;2
23、. It has no record of default of Customs duty for two consecutive years;3. Its processing trade contracts have been verified and written off on time for two consecutive years; and4. It has no record of unauthentic declaration within two years after the inspection exemption agreement for the commodit
24、ies that must be inspected by the Customs office is signed;(2) The documents and certificates submitted by it to the Customs are authentic, complete and valid;(3) It has normal import and export business operations;(4) Its accounting system is perfect: sound financial and accounting books, reasonabl
25、e account items and authentic and feasible business records;(5) It has appointed special persons responsible for Customs matters;(6) The error rate of its Customs declaration forms is below 5% for two consecutive years; and(7) If an enterprise has the warehouses for storing the goods under Customs c
26、ontrol, its warehouse management system is sound, its warehouse detail accounts are clear, its warehouse-in and warehouse-out slips (including materials acquisition slips) are specially controlled, and its account records are consistent with its goods.Article 7 When an enterprise applies for A-class
27、 administration to the Customs, it shall submit a written application to the competent Customs office. If an enterprise resorts to deception or files a unauthentic application, the Customs shall not accept its application for A-class administration within two years. In submitting the written applica
28、tion, the enterprise shall submit the following documents in two copies simultaneously:(1) duplicate copy or photocopy of the valid document approving its business issued by the competent department of foreign trade and economic cooperation or by any other competent department;(2) annual enterprise
29、examination certificate;(3) self-appraisal report of the enterprise against the requirements listed in Article 6 of these Measures;(4) Enterprise Survey Form signed by the legal representative or his authorized representative of the enterprise and affixed with its official seal; and(5) written comme
30、nts issued by the competent department of foreign trade and economic cooperation in the place where the enterprise is registered.Article 8 The Customs shall strictly examine the relevant documents and archive materials submitted by the enterprises, shall make the examination according to their actua
31、l Customs passage, shall approve the enterprises if they meet the requirements and shall notify the enterprises within 30 days.Article 9 If an enterprise has any of the following circumstances, the Customs shall adopt C-class administration over it:(1) It has irregularities twice in one year or dodg
32、es or evades the duty payable totaling more than 50,000 Renminbi yuan but less than 500,000 Renminbi yuan;(2) It defaults the Customs duty totaling less than 1 million Renminbi Yuan;(3) Its management of accounting books is poor or its accounting books and documents fail to truthfully and effectively reflect it
