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(2) management category having never been adjusted after the initial registration;
(3) AA-classification enterprises being not qualified for original management classification conditions or the ones for A-classification management;
(4) A-classification enterprises being not qualified for the requirements for the original management classification.
Article 11 Processing enterprises registered in the customs shall conduct classification management according to consignor or consignee of imported or exported goods.
Section II Declaration enterprise
Article 12 AA-classification declaration enterprises should be simultaneously qualified for the following requirements:
(1) being qualified and applied for and to A-classification management for more than one year;
(2) the total of reported customs declaration of import and export and exit and entry registration under the agency during the previous year being above 20,000 pieces (5,000 pieces in the central and western regions) ;
(3) having the error rate of import or export declaration below 3 percent during the previous year;
(4) meeting the requirements for customs administration, enterprise business management and trading safety upon the inspection of the customs;
(5) annually submitting the Report on Assessing Enterprise Business Management Status and the previous year's audit report issued by the accounting firm; and semiannually submitting the Statement of Import or Export Business.
Article 13 AA-classification declaration enterprises should be simultaneously qualified for the following requirements:
(1) being applied for B-classification management for over one year;
(2) practicing customs declarers of an enterprise and its subordinates having not committed the crime of smuggling, the act of smuggling or the act of transgressing customs control rules consecutively for one year;
(3) not having the declared goods under the agency confiscated for infringing the intellectual property right consecutively for one year or performed reasonable duty of inspection over the intellectual property right of the goods in spite of being confiscated;
(4) not having defaulted payable tax or penalty consecutively for one year;
(5) the total of reported customs declaration of import and export and exit and entry registration under the agency during the previous year being above 3,000 pieces;
(6) having the error rate of import or export declaration reported under the agency below 5 percent during the previous year;
(7) having made accounts and business records according to law, and having recorded down all the activities regarding the commissioned declaration business in a truthful, accurate and complete manner;
(8) annually submitting the Report on Assessing Enterprise Business Management Status;
(9) handling the procedures for renewal of registration, the procedures for replacing the Declaration Registration Certificate of the Customs of the People's Republic of China for Declaration Enterprises and related alteration procedures according to provisions;
(10) having no evil records in the commerce, People's Bank of China, industry and commerce, taxation, quality inspection, foreign exchange, supervision and other administrative departments and institutions consecutively for one year.
Article 14 Any declaration enterprise shall be subject to C-classification management in one of the following situations:
(1) having committed the act of smuggling;
(2) having committed the act of transgressing customs control rules three times or more within one year or the accumulated fine for the act of transgressing customs control rules within one year reaching more than 500,000 yuan;
(3) having the declared goods under the agency confiscated by customs for infringing the intellectual property right twice within one year and failed to fulfill the reasonable obligation of inspection;
(4) having the error rate of import or export declaration reported under the agency above 10 percent during the previous year;
(5) having defaulted payable tax or penalty of below 500,000 yuan;
(6) failing to accept or assist in the investigations by the customs when the goods declared under its agency are suspected of smuggling or violation of the provisions on customs supervision and control;
(7) its declaration business having been suspended by the customs.
Article 15 Any declaration enterprise shall be subject to D-classification management in one of the following situations:
(1) having committed the crime of smuggling;
(2) having committed the act of smuggling twice or more within one year;
(3) having the declared goods under its agency confiscated by the customs for infringing the intellectual property right three times or above within one year and failed to fulfill the reasonable obligation of inspection;
(4) having defaulted payable tax or penalty of above 500,000 yuan.
Article 16 Any declaration enterprise shall be subject to B-classification management not in the situations as prescribed in Article 14 and 15 of the measures but in one of the following conditions:
(1) having been registered for the first time;
(2) management category having never been adjusted after the initial registration;
(3) AA-classification enterprises being not qualified for original management classification conditions or the ones for A-classification management;
(4) A-classification enterprises being not qualified for the requirements for the original management classification.
Chapter III Application and Adjustment of
Management Classification
Article 17 Any enterprise qualified for Article 6 (1) or Article 12 (1) and (2) of the measures may file an application to the directly competent customs entity for AA-classification management via the customs where it is registered and submit the following materials:
(1) the Application of AA-classification Management;
(2) the Report on Assessing Enterprise Business Management Status;
(3) the previous year's audit report issued by the accounting firm.
Article 18 Any enterprise qualified for Article 7 or Article 13 of the measures may file an application to the directly competent customs entity for A-classification management via the customs where it is registered and submit the following materials:
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