Article 1 of the Interim Measures of the People's Republic of China and the Customs of the People's Republic of China for Enterprise Credit Management In order to promote the construction of a social credit system, establish an enterprise import and export credit management system, and ensure trade security and convenience, according to the "People's Republic of China" *These Measures are formulated in accordance with the provisions of the Customs Law of the People's Republic of China and other relevant laws and administrative regulations.

Article 2 These Measures shall apply to the collection and disclosure of credit information of enterprises registered by the Customs, and the identification and management of enterprise credit status.

Article 3 The customs shall identify enterprises as certified enterprises, general credit enterprises and dishonest enterprises based on their credit status, and shall apply corresponding management measures respectively in accordance with the principles of convenience for honesty and law-abiding and punishment for breach of trust and violation of laws.

Article 4: The certified enterprise is an authorized economic operator (AEO) of China Customs. China Customs carries out mutual recognition of AEOs with customs of other countries or regions in accordance with the law, and provides corresponding customs clearance convenience measures to mutually recognized AEO enterprises.

Article 5: Based on the needs of social credit system construction and international cooperation, customs shall establish cooperation mechanisms with relevant national departments and customs of other countries or regions to promote information exchange, mutual recognition of supervision, and mutual assistance in law enforcement. Article 6 Customs shall collect the following information that can reflect the import and export credit status of enterprises and establish an enterprise credit information management system: (1) Enterprise registration information with customs; (2) ) Enterprise import and export business information;

(3) AEO mutual recognition information;

(4) Enterprise information in other administrative departments;

(5 )Other information related to enterprise import and export.

Article 7 Customs shall, on the premise of protecting state secrets, commercial secrets and personal privacy, disclose the following credit information of enterprises:

(1) Enterprise registration information with customs;< /p>

(2) Customs’ determination of the enterprise’s credit status;

(3) Enterprise administrative penalty information;

(4) Other enterprise information that should be disclosed.

The customs’ public disclosure period for enterprise administrative penalty information is 5 years.

The customs shall publish the inquiry method for enterprise credit information.

Article 8 If citizens, legal persons or other organizations believe that the corporate credit information published by the customs is inaccurate, they may raise objections to the customs and provide relevant information or supporting materials. Customs shall review the objection application within 20 days from the date of receipt. If the grounds for objection raised by citizens, legal persons or other organizations are valid, the customs shall accept them. Article 9 Certification enterprises shall comply with the "Customs Certification Enterprise Standards".

The "Customs Certification Enterprise Standards" are divided into general certification enterprise standards and advanced certification enterprise standards, which are formulated and published by the General Administration of Customs.

Article 10 If an enterprise has any of the following circumstances, the customs will determine it as a dishonest enterprise:

(1) Committing smuggling crimes or smuggling activities;

( 2) The number of violations of customs supervision regulations by non-customs declaration enterprises within one year exceeds one thousandth of the total number of relevant documents such as the customs declaration form, entry and exit registration list and other relevant documents of the previous year, and the amount of administrative penalties imposed by the customs exceeds 100,000 yuan more than 2 times. , or the cumulative amount of administrative penalties imposed by the customs exceeds 1 million yuan;

The number of violations of customs supervision regulations by a customs declaration enterprise within one year exceeds five ten thousandths of the total number of votes in the customs declaration form and entry and exit filing list of the previous year , or the cumulative amount of administrative penalties imposed by the customs exceeds 100,000 yuan;

(3) Default in taxes payable, fines and confiscations payable;

(4) Customs declaration in the previous quarter The error rate is more than 1 times higher than the national average customs declaration error rate in the same period;

(5) After on-site inspection, it is confirmed that the information registered by the enterprise is inaccurate and the enterprise cannot be contacted;

(6) Being suspended from the customs declaration business by the customs in accordance with the law;

(7) Being suspected of smuggling or violating customs supervision regulations and refusing to cooperate with the customs investigation;

(8) Using the guise of the customs or Obtaining improper benefits in the name of other enterprises;

(9) Fraud and falsifying enterprise credit information;

(10) Other situations where the customs determines that the enterprise is a dishonest enterprise.

Article 11 If an enterprise has any of the following circumstances, the customs shall determine it as a general credit enterprise:

(1) An enterprise registered for the first time;

( 2) The certified enterprise no longer meets the conditions stipulated in Article 9 of these Measures, and the circumstances listed in Article 10 of these Measures have not occurred;

(3) The management of untrustworthy enterprises has been applied for one year, and it has not occurred again The circumstances specified in Article 10 of these Measures.

Article 12 If an enterprise applies to the customs to become a certified enterprise, the customs will certify the enterprise in accordance with the "Customs Certification Enterprise Standards".

The customs or the applicant enterprise can entrust a social intermediary agency with legal qualifications to certify the enterprise; if the intermediary agency's certification results are approved by the customs, it can be used as a reference for determining the credit status of the enterprise.

Article 13 The customs shall make a certification conclusion within 90 days from the date of receipt of the enterprise’s written certification application. Under special circumstances, the customs certification time limit can be extended by 30 days.

Article 14 If an enterprise has any of the following circumstances, the customs shall terminate the certification:

(1) The enterprise is suspected of smuggling or violating customs supervision regulations and is investigated or investigated by the customs ;

(2) Withdrawing the certification application voluntarily;

(3) Other circumstances that should terminate the certification.

Article 15 The Customs shall make dynamic adjustments to the determination of the credit status of enterprises.

The customs shall re-certify advanced certification enterprises every three years, and re-certify general certification enterprises from time to time. Enterprises that have not passed the certification are no longer subject to certified enterprise management and are not allowed to apply to become certified enterprises again within one year; those that have not passed advanced certification but meet the standards of general certified enterprises are subject to general certified enterprise management.

If it has been subject to the management of untrustworthy enterprises for one year, and the circumstances specified in Article 10 of these Measures have not occurred again, the customs shall adjust it to the management of general credit enterprises.

If a dishonest enterprise has been adjusted to a general credit enterprise for one year, it can apply to the customs to become a certified enterprise. Article 16 General certification enterprises shall apply the following management principles and measures:

(1) Lower import and export cargo inspection rate;

(2) Simplify the review of import and export cargo documents;

(3) Give priority to customs clearance procedures for import and export goods;

(4) Other management principles and measures prescribed by the General Administration of Customs.

Article 17 In addition to the general certification enterprise management principles and measures, advanced certification enterprises also apply the following management measures:

(1) When determining the commodity classification of import and export goods , customs valuation, place of origin or other customs formalities, go through inspection and release procedures first;

(2) The customs sets up a coordinator for the enterprise;

(3) For those engaged in processing trade Enterprises that do not implement a bank deposit ledger system;

(4) AEO mutually recognizes customs clearance facilitation measures provided by national or regional customs.

Article 18 The following customs management principles and measures shall apply to dishonest enterprises:

(1) Higher inspection rate of import and export goods;

(2) Import Key review of export goods documents;

(3) Key supervision of processing trade and other links;

(4) Other management principles and measures prescribed by the General Administration of Customs.

Article 19: The management measures applicable to advanced certification enterprises are better than those of general certification enterprises.

If the applicable management measures conflict with the inconsistent determination results of the enterprise's credit status, the customs will implement management in accordance with the principle of taking the lowest risk.

If a certified enterprise is put on file for investigation or investigation on suspicion of smuggling, the customs will suspend the application of corresponding management measures and manage it as a general credit enterprise.

Article 20 If the name of the enterprise or the customs registration code changes, the customs’ determination of the enterprise’s credit status and management measures will continue to apply.

If an enterprise has any of the following circumstances, adjustments shall be made in accordance with the following principles:

(1) The enterprise is divided into subsistence companies, and the surviving enterprise after the division inherits the main rights and obligations of the enterprise before the division. , the customs' credit status determination results and management measures of the pre-split enterprise shall apply, and the remaining split-off enterprises shall be regarded as first-time registered enterprises;

(2) If an enterprise is dissolved and split, the split-off enterprise shall be regarded as a first-time registered enterprise;< /p>

(3) If an enterprise merges by absorption, the merged enterprise shall be subject to the customs credit status determination results and management measures of the surviving enterprise after the merger;

(4) If an enterprise merges with a new establishment, the merged enterprise shall apply It is regarded as a registered enterprise for the first time. Article 21 The crime of smuggling, which is the basis for determining the credit status of an enterprise, shall be determined based on the effective time of the criminal judgment.

Smuggling activities and violations of customs supervision regulations, which are the basis for determining the credit status of an enterprise, will be determined based on the time when the customs administrative penalty decision is issued.

Article 22 The meanings of the following terms in these Measures are:

“Penalty amount” refers to the fines and confiscation of illegal gains imposed by the customs due to violations of customs supervision regulations. Or the sum of the value of the confiscated goods and items.

“Delinquent tax payable” refers to the fact that the import and export duties and customs taxes on import and export links that should be paid for imported and exported goods and articles have not been paid for more than 3 months since the expiration of the tax payment period. The sum includes the taxes that need to be paid in addition to penalties if the customs determines that the goods have violated customs supervision regulations.

"Delinquent payment of fines and confiscations" refers to the failure to pay customs fines, confiscated illegal income and the recovery of smuggled goods and articles for more than 3 months from the expiration of the time limit stipulated in the customs administrative penalty decision. price.

“1 year” refers to 12 consecutive months.

“Year” refers to a calendar year.

"Above" and "below" all include this number.

"Authenticated Economic Operator (AEO)" refers to an enterprise that participates in the international circulation of goods in any way, meets the conditions stipulated in these Measures and the "Customs Certification Enterprise Standards" and has passed customs certification.

Article 23 The General Administration of Customs is responsible for the interpretation of these Measures.

Article 24 These Measures shall come into effect on December 1, 2014.

The "Measures for the Classified Management of Customs Enterprises of the People's Republic of China" promulgated by Order No. 197 of the General Administration of Customs on November 15, 2010 was abolished at the same time.