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中華人民共和國海關(guān)企業(yè)分類管理辦法5篇-資料下載頁

2024-10-28 21:42本頁面
  

【正文】 pplication for Aclass administration within two submitting the written application, 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 petent department of foreign trade and economic cooperation or by any other petent department。(2)annual enterprise examination certificate。(3)selfappraisal 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 ments issued by the petent department of foreign trade and economic cooperation in the place where the enterprise is 8 The Customs shall strictly examine the relevant documents and archive materials submitted by the enterprises, shall make the examination according to their actual Customs passage, shall approve the enterprises if they meet the requirements and shall notify the enterprises within 30 9 If an enterprise has any of the following circumstances, the Customs shall adopt Cclass administration over it:(1)It has irregularities twice in one year or dodges 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 its import and export business operations。(4)It loses important business documents or refuses to provide relevant books and materials, thus causing the impossibility of Customs control。(5)It fails to fulfil the verification and writingoff formalities for processing trade contracts according to the provisions。(6)The error rate of its Customs declaration forms is more than 10% in one year。(7)It lends the enterprise39。s name to others for the purpose of Customs declaration and tax payment for import and export goods。or(8)It has been given such administrative penalties as criticism through circulation of a public notice or warning by the petent department of foreign trade and economic cooperation in its export and import business 10 If an enterprise has any of the following circumstances, the Customs shall adopt Dclass administration over it:(1)It dodges or evades the duty payable through smuggling totaling more than 500,000 Renminbi yuan within two years(the accumulated amount if several smuggling activities are involved)。(2)It forges or alters the import or export license or document of approval。(3)It smuggles in goods or articles that are prohibited for import or export by the State。(4)It defaults the Customs duty totaling more than 1 million Renminbi yuan。(5)It cheats for tax preference for the processing trade through the means of false manual, false Customs declaration form or false document of approval。(6)It creates hidden layers or hidden containers in the means of transport used for carrying the goods under Customs control。(7)It has been suspended or revoked of its foreign trade operation license by the petent department of foreign trade and economic cooperation。or(8)It has mitted a crime of smuggling and has been investigated for criminal responsibility according to law by the judicial 11 If an enterprise is found through examination as not to meet the requirements for Aclass administration but does not have the circumstances listed in Articles 9 and 10 of these Measures, the Customs shall adopt Bclass administration over 12 The name list of the enterprises under Aclass administration shall be issued by the General Administration of Customs to all Customs offices for implementation, and on the basis of implementation of the regular administration system, the following facilities shall be provided:(1)Special counters shall be set up at the Customs business sites and the priority facility shall be given to the goods declaration, inspection and release formalities。and at the request of the enterprises, the priority “doortodoor” inspection for the goods shall be carried out.(2)With approval of the General Administration of Customs, Customs officers may be sent to the factories for control or the puterized administration may be adopted for the enterprises engaging in processing the State provides otherwise, the system of bank guarantee deposit account shall not be required.(3)For the goods for which guarantee is permitted according to the provisions, the Customs shall inspect and release them according to the letter of guarantee submitted by the enterprises and shall not require the money of guarantee.(4)The sample for inspection are not required for the modities in the catalogue of modities that must be inspected by the Customs for the enterprise39。s import.(5)The facilities for the enterprises in offering the EDI Customs declaration shall be provided.(6)The production enterprises and research academies and institutes having the selfoperating import and export right may apply to the Ministry of Foreign Trade and Economic Cooperation for the establishment of import and export panies, and the Customs shall give priority to them in pleting the Customs declaration registration 13 The Customs shall adopt the regular administration system over the enterprises to which Bclass administration is 14 The Customs shall impose the key control on enterprises to which Cclass administration is applicable, including the following measures:(1)The money of guarantee must be paid for the goods for which guarantee is permitted according to the provisions。(2)The money of guarantee must be paid according to the set rate in applying for the record of the processing trade contract。(3)Their business activities shall be put into key auditing and inspection。(4)Key inspection shall be imposed on their import and export goods。(5)Their applica
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