Chapter IV Implementation of
Management Measures
Article 27 In case any declaration enterprise carries out customs declaration business on behalf of the consignor or consignee of imported or exported goods, the customs shall separately implement corresponding management measures for the declaration enterprise and the consignor or consignee of imported or exported goods.
In case the difference of enterprise management classification causes the conflict with management measures, the customs shall conduct the implementation in the following forms:
(1) in case the declaration enterprises or the consignor or consignee of imported or exported goods belongs to C-classification or D-classification management, management measures for inferior management classification shall prevail;
(2) in case the declaration enterprise and the consignor or consignee of imported or exported goods both belong to B-classification management classification or above, corresponding management measures shall be implemented according to the management classification for the declaration enterprise.
Article 28 In case the processing trade enterprise is different from the production enterprise engaging in consigned processing in management classification, the customs shall apply corresponding management measures for the processing trade business according to inferior management classification.
Chapter V Supplementary Provisions
Article 29 The time to assess the crime of smuggling acting as the assessment record of enterprise classification management shall be subject to the date when criminal judgment made by the people's court enters into force.
The time to assess the act of smuggling, the act of transgressing customs control rules and the act of infringing the intellectual property right in importing or exporting goods acting as the assessment record of enterprise classification management shall be subject to the date when the written decision of administrative penalty is made by the customs.
Article 30 The act of transgressing customs control rules including warning and a fine of below 30,000 yuan shall not be regarded as the assessment record of enterprise classification management.
Article 31 The meanings of the followings wordings in the measures are:
"Other enterprises" refer to the consignor or consignee of imported or exported goods and declaration enterprises registered in the customs as well as other enterprises directly related to import and export business as prescribed by the General Administration of Customs.
"The central and western regions" refer to other areas except the east China, which includes Beijing, Tianjin, Shanghai, Liaoning, Hebei, Shandong, Jiangsu, Zhejiang, Fujian and Guangdong.
"Defaulted payable tax" refers to the total of payable import/port duties and import/export link taxes collected by the customs on imported or exported goods unpaid for more than 3 months upon the expiration of the time limit for tax payment, including payable tax apart from the penalty for transgressing customs control rules.
"Defaulted payable penalty" refers to penalty, the illegal proceeds as confiscated and income by pursuing smuggled goods unpaid for more than three months upon the expiration of the time limit for the customs administrative penalty payment.
"Total import and export value" includes customs trade statistics and single statistics data, with customs statistics dominant and related data only for customs enterprise classification management.
"The error rate of import or export declaration" refers to the percentage of the total scoring mount when all customs declarers of one enterprise take the enterprise as declaration unit to conduct customs declaration during the previous year divided by total amount of the reported customs declaration and entry and exit filing of the enterprise as declaration unit during the year.
"One year" refers to 12 months in a row.
"Year" refers to a calendar year.
In case raising the enterprise management classification is involved "within one year", calculation shall be made for 12 months backward upon the date when the Decision on Accepting Enterprise Classification Management Application is made; in case decreasing the enterprise management classification is involved, calculation shall be made for 12 months backward upon the date when the latest administrative penalty is made.
"Above" and "below" both include the number.
Article 32 The General Administration of Customs shall be responsible for the interpretation of the Measures.
Article 33 The measures shall enter into effect as of January 1, 2011, and the Measures of the Customs of the People's Republic of China for the Classified Management of Enterprises by the General Administration of Customs on Decree No.l70 document on January 30, 2008 shall be simultaneously annulled.
(Source: www.fdi.gov.cn) |