【正文】 (4)Key inspection shall be imposed on their import and export goods。(2)The money of guarantee must be paid according to the set rate in applying for the record of the processing trade contract。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。(7)It has been suspended or revoked of its foreign trade operation license by the petent department of foreign trade and economic cooperation。(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。(3)It smuggles in goods or articles that are prohibited for import or export by the State。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)。(7)It lends the enterprise39。(5)It fails to fulfil the verification and writingoff formalities for processing trade contracts according to the provisions。(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。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。(3)selfappraisal report of the enterprise against the requirements listed in Article 6 of these Measures。and(7)If an enterprise has the warehouses for storing the goods under Customs control, its warehouse management system is sound, its warehouse detail accounts are clear, its warehousein and warehouseout slips(including materials acquisition slips)are specially controlled, and its account records are consistent with its 7 When an enterprise applies for Aclass administration to the Customs, it shall submit a written application to the petent Customs an enterprise resorts to deception or files a unauthentic application, the Customs shall not accept its application 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。(5)It has appointed special persons responsible for Customs matters。(3)It has normal import and export business operations。and has no record of unauthentic declaration within two years after the inspection exemption agreement for the modities that must be inspected by the Customs office is signed。 has no record of default of Customs duty for two consecutive years。 2 “Enterprises” mentioned in these Measures shall be the enterprises and units directly involved in import and export activities, including: enterprises with foreign investment, foreign trade panies, mercial materials enterprises having the import and export right, production enterprises and scientific research academies and institutes having the selfoperating import and export right, processing trade operating units and processing deal enterprises, enterprises engaging in bonded warehousing operations, enterprises using or dealing in taxreduced or exempted import goods, enterprises engaging in Customs declaration services, enterprises transporting goods under Customs control, enterprises having warehouses for goods under Customs control, units dealing in dutyfree foreign exchange modities and other enterprises directly involved in import and export activities as stipulated by the General Administration of 3 In accordance with the enterprises39。s Republic of China for Adopting Classified Administration over EnterprisesArticle 1 These Measures are formulated in accordance with the Customs Law of the People39。s Republic of China for Adopting Classified Administration over Enterprises” is hereby promulgated and shall e into force on June 1, “Administration Measures of the Customs of the People39。1988年5月1日起實(shí)施的《中華人民共和國(guó)海關(guān)對(duì)信得過(guò)企業(yè)管理辦法》同時(shí)廢止。第十八條 本辦法由海關(guān)總署負(fù)責(zé)解釋。由海關(guān)總署通報(bào)全國(guó)海關(guān)，同時(shí)抄送外經(jīng)貿(mào)部。一經(jīng)發(fā)現(xiàn)企業(yè)發(fā)生本辦法第九條和第十條所列情事的，海關(guān)立即對(duì)其管理類(lèi)別進(jìn)行相應(yīng)調(diào)整，實(shí)施Ｃ類(lèi)或Ｄ類(lèi)管理。由外經(jīng)貿(mào)部或其授權(quán)的省級(jí)外經(jīng)貿(mào)主管部門(mén)根據(jù)《對(duì)違規(guī)、走私企業(yè)給予警告、暫?；虺蜂N(xiāo)對(duì)外貿(mào)易、國(guó)際貨運(yùn)代理經(jīng)營(yíng)許可行政處罰的暫行規(guī)定》對(duì)企業(yè)進(jìn)行行政處罰。第十五條 海關(guān)對(duì)適用Ｄ類(lèi)管理的企業(yè)采取以下措施；（一）不予辦理新的加工貿(mào)易合同備案；（二）進(jìn)出口貨物逐票開(kāi)箱查驗(yàn)；（三）按有關(guān)規(guī)定暫停企業(yè)報(bào)送資格，或暫停企業(yè)載運(yùn)海關(guān)監(jiān)管貨物業(yè)務(wù)資格，暫停企業(yè)保稅存儲(chǔ)業(yè)務(wù)資格；（四）情節(jié)嚴(yán)重的按有關(guān)規(guī)定取消企業(yè)報(bào)送資格，或取消企業(yè)