>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Circular of the Customs General Administration on Issuing Detailed Rules for the Implementation by the Customs of the People's Republic of China on Performing Classified Management on Enterprises [Expired]
海关总署关于印发《中华人民共和国海关对企业实施分类管理办法实施细则》的通知 [失效]
【法宝引证码】

 
Circular of the Customs General Administration on Issuing Detailed Rules for the Implementation by the Customs of the People's Republic of China on Performing Classified Management on Enterprises 

海关总署关于印发《中华人民共和国海关对企业实施分类管理办法实施细则》的通知


(Shu Jian [1999] No. 345 July 28, 1999)
 
(署监[1999]345号)


Guangdong Sub-Administration of the Customs General Administration, the various Customs directly under the Customs General Administration:
 
广东分署,各直属海关:

In order to carry out Opinions of the State Economic and Trade Commission and other Departments on Transmittal by the General office of the State Council Further Perfecting the Bank Deposit Account System for Processing Trade Transmitted by the General Office of the State Council
 
为贯彻执行《国务院办公厅转发国家经贸委等部门关于进一步完善加工贸易银行保证金台帐制度的意见》(国办发[1999] 35号),实施《中华人民共和国海关对企业实施分类管理办法》(以下简称“办法”),总署制定了《中华人民共和国海关对企业实施分类管理办法实施细则》(以下简称“细则”,见附件一),现印发你们,请各关于1999年8月10日前将本《细则》对外公告(公告文稿见附件二),并做好有关宣传解释工作。现将有关问题通知如下:

(Guobanfa [1999] No. 35), and implementMeasures of the Customs General Administration on Performing Classified Management on Enterprises (hereinafter referred to as the Measures), the Customs General Administration formulates the Detailed Rules for the Implementation by the Customs General Administration on Performing Classified Management on Enterprises (hereinafter referred to as Detailed Rules, see attachment 1). Now the Detailed Rules are printed and distributed to you, and please make public announcement of them and make relevant work of publicity and explanation. Relevant issues are now notified as follows:
 

   一、各海关应根据《细则》的规定和要求,加强领导,落实责任,规范操作,制作规范的联系单证,建立各职能部门间的联系配合制度,共同做好企业分类管理工作。
1. Various Customs should strengthen leadership, carry out responsibility, standardize operation and draw up standard contact documents according to stipulations and requirements of the Detailed Rules so as to establish system of contact and cooperation between functional departments and do a good job on classified management on enterprises. 

   二、为保障企业分类管理工作在起步阶段能够有序、稳妥地进行,目前先对已办理报关注册登记的企业进行分类管理。对尚待明确海关登记办法的企业,暂不进行管理类别评审工作。有关登记办法,总署将陆续制定下发。企业取得海关登记编码后,海关即可对其进行分类管理。海关对企业分类管理不涉及保税区内加工贸易企业。
2. With a view to ensuring the orderly and stable operation on classified management on enterprises at initial stage, classified management is now performed on enterprises that have finished registration for Customs clearance. And for those that have not registered, the Customs at present will not make appraisal and examination on them. The Customs General Administration will promulgate and issue measures on registration gradually. The Customs will carry out classified management on enterprises as soon as enterprises obtain customs' registration number. Enterprises of processing trade in bonded areas will not be involved in classified management by the Customs. 
经确定的企业管理类别,应录入至企业档案数据库的“企业级别”数据项中。该数据项中原有的记录应在8月10日前清空。

Category of enterprise management confirmed should be typed and listed into data items of enterprise category in database of enterprise files. And all the original records in these data items should be deleted before August 10.
 
《细则》第三十五条(二)款所指“规定的程序”,总署将另行下发。

 
3. Seeing that the Customs has not signed contracts with enterprises for import and export commodities that should be examined on their exemption from taking sample for checking, various customs now shall look on enterprises as those without false record in customs declaration.   三、鉴于目前海关尚未与企业签订进出口海关必检商品免予取样化验的协议,各关在起步阶段执行《办法》第六条第一项第四点时,暂可视同企业无申报不实记录。

 
4. According to the procedure stipulated in Article 17 of the Detailed Rules, the Customs should make an inquiry of the opinions of local competent authorities of foreign trade and economic cooperation when appraising and deciding management on enterprises of Category A. With a view of the fact that the content of Section 5 of Article 7 of the   四、根据《细则》第十七条规定的程序,海关评定企业适用A类管理时须征求企业所在地外经贸等主管部门意见。鉴于《办法》第七条(五)款内容已包含在该程序中,为避免重复,经商外经贸部,企业申请A类管理时,可不要求其提交“外经贸主管部门出具的书面意见”。

Measures is included in this procedure, enterprises are not required to submit written opinion offered by competent departments of foreign trade and economic cooperation when applying for Category A management in order to avoid repetition.
 
《企业状况调查表》适用范围为申请A类管理的企业。有关该调查表的印制和使用以及填写要求,按《监管司关于印发〈企业状况调查表〉的通知》(监管[1999]115号)的规定办理。

Questionnaire of Enterprise's Situation is applicable to enterprises applying for Category A management. The printing, use and filling requirements of the Questionnaire should be handled according to Circular of Department of Supervision and Management on Issuing Questionnaire of Enterprise's Situation (Jianguan [1999] No. 115).
 
海关受理企业申请及实施企业分类管理中应当保守企业的商业秘密。

The Customs should keep commercial secret of the enterprises when receiving and examining application of enterprises for classified management.
 

   五、对加工贸易企业申请实行海关派员驻厂监管或与主管海关实行计算机联网管理保税工厂的,按《海关总署关于派驻海关监管人员的保税工厂审批原则的通知》(署监[1996]612号)、《海关总署关于海关派员驻厂监管的保税工厂审批原则的补充通知》(署监[1996]902号)、《海关总署关于对加工贸易保税工厂试行计算机联网监管有关问题的通知》(署监[1997]453号)的规定办理。
5. For those enterprises that apply for supervision and management by working staffs from the Customs who are sent to stay at factories, or perform on-line management on bonded factories with competent customs, they shall be dealt with according to Circular of the Customs General Administration on the Principle of Appraising Bonded Factories Supervised by Working Staffs from the Customs (Shujian [1996] No. 612), Supplement Circular of the Customs General Administration on the Principle of Appraising Bonded Factories Supervised by Working Staffs from the Customs (Shujian [1996] No. 902) and Circular of the Customs General Administration on Performing on Pilot On-Line Management on Bonded Factories of Processing Trade (Shujian [1997] No. 453). 

   六、起步阶段审定适用C类、D类管理企业以1998年8月1日为界,企业在此后发生的违规和走私行为作为企业分类管理评定的记录。
6. At initial stage of appraising and deciding enterprises of Category C or D, and acts violating laws or smuggle happened after August 1, 1998 shall be regarded as record for classified management on enterprises. 

   七、海关不向社会公告企业所适用的管理类别,但应通知本企业(适用B类管理的企业除外)。如企业对海关审定的管理类别不服时,可根据《中华人民共和国行政复议法》的有关规定申请复议。
7. The Customs shall not announce to the public the management category of enterprises, but will inform enterprises (except for the enterprises of Category B). If enterprises refuse to accept management category decided by the Customs, they may apply for reconsideration according to relevant regulations of Laws of the People's Republic of China on Administrative Reconsideration. 

   八、为使外经贸等主管部门在其有关工作环节中能及时掌握企业所适用的管理类别,根据加工贸易部际联席会第二次会议决定,海关应于审定企业适用C类或D类管理之日将企业名单抄送所在地外经贸等有关部门,并自审定之日起三日后开始实施,以便有关主管部门在此期间内对本部门记录的企业管理类别进行调整。
8. In order to enable competent departments of foreign trade and economic cooperation to master management category of enterprises timely in the process of their work, the customs should send name list of enterprises of Category C or D to local relevant departments such as department of foreign trade and economic cooperation, and begin to put it into practice after three days of appraisal so as to make relevant competent departments to adjust management category of enterprises in their own record in this period, according to resolution of the second session of joint conference among ministries on processing trade. 

   九、对已经调查、稽查、侦查等部门立案调查有重大违规、走私嫌疑的企业,在案件未审结前,海关暂不改变企业管理类别,由各关对其进行布控处理。必要时海关对涉嫌重大违规案件的加工贸易企业,要求提交备案进口料件应征税款百分之五十的风险担保金;对涉嫌走私案件的加工贸易企业,要求提交备案进口料件应征税款等值的风险担保金。一旦海关处罚决定生效,即按《办法》规定的标准对其进行管理类别的调整。
9. For those enterprises that have been found to be involved in laws violation or smuggling by departments such as investigation, check, the customs shall not change their management category, and various customs shall dealt with them by making arrangement of controlling before the cases are finalized. For those enterprises of processing trade involved in major laws violation, the customs shall ask them to pay risk guarantee fee of 50% taxation that should be paid for import materials in record. For those enterprises of processing trade involved in smuggling, the customs shall ask them to pay risk guarantee fee of taxation that should be paid for import materials in record. Once the penalty decision of the Customs is put into force, the adjustment of management category will be made according to the standard stipulated in the Measures. 
以上请遵照执行。执行中有何问题,请及时报总署监管司。

The above-mentioned regulations shall be implemented accordingly. If there is any problem in implementation, please report to the department of supervision and management of the Customs General Administration in time.
 
附件:一、中华人民共和国海关对企业实施分类管理办法实施细则

Attachment: 1. Detailed Rules for the Implementation by the Customs of the People's Republic of China on Performing Classified Management of Enterprises
 

 二、中华人民共和国海关公告
2. Announcement of the Customs of the People's Republic of China 
中华人民共和国海关总署

General Administration of Customs of the People's Republic of China
 
一九九九年七月二十八日

July 28, 1999
 
附件一:

Detailed Rules for the Implementation by the Customs of the People's Republic of China on Performing Classified Management of Enterprises
 
中华人民共和国海关对企业

 
实施分类管理办法实施细则
CHAPTER I GENERAL PROVISION 

 

第一章 总则

Article 1 In order to implementMeasures of the Customs of the People's Republic of China on Performing Classified Management of Enterprises (hereinafter referred to as to Measures), the Detailed Rules for Implementation are hereby formulated. 

   第一条 为了实施《中华人民共和国海关对企业实施分类管理办法》(以下简称《办法》),制定本实施细则。
Article 2 Through the appraisal of enterprises' operation and management, as well as enterprises' abiding by customs laws and regulations, the customs verify and decide degree of enterprises' credit in four management Categories, which are Categories A, B, C and D. 

   第二条 海关通过对企业经营管理状况和遵守海关法律法规情况的评估,核定企业的信誉程度,设置A、B、C、D四个管理类别。
Article 3 The Customs perform dynamic classified management on enterprises and adjust management category of enterprises timely according to enterprises' record of abiding by or violating laws when undertaking operating activities concerning the customs business. 

   第三条 海关对企业实施动态的分类管理制度,依据企业在从事与海关业务有关的经营活动中的守法和违法记录,及时调整对企业的管理类别。
Article 4 The Customs perform classified management on enterprises in light of an open, just and fair principle. The customs of all country shall perform unified appraisal procedures, appraisal standards and managing measures on classified management on enterprises. 

   第四条 海关以公开、公正、公平的原则实施企业分类管理。全国海关实行统一的企业分类管理评定程序、评定标准和管理措施。
CHAPTER II DIVISION OF OBLIGATION 

 

第二章 职责分工

Article 5 The Customs General Administration shall establish Committee of Classified Management on Enterprises attended by relevant professional departments so as to cooperate with various departments on classified management, deal with major issues and supervise and check the customs on classified management. 

The routine work of the committee and the organization of implementation of classified management on enterprises shall be in the charge of specialized competent departments of enterprise management.
   第五条 海关总署成立由各有关业务部门参加的企业分类管理委员会,协调各部门做好企业分类管理工作,处理企业分类管理工作中出现的重大问题,监督、检查各关企业分类管理工作。

 
委员会的日常工作及企业分类管理工作的组织实施统一由企业管理主管部门归口负责。
Article 6 The Customs directly under the Customs General Administration establish Committee of Classified Management on Enterprises at customs' level attended by various functional departments with competent heads taking the lead. Their responsibilities are: 

   第六条 直属海关成立由主管关长牵头,各职能部门参加的关一级企业分类管理委员会。其主要职责为:
1. Examine and decide primary name list of classified management on enterprises submitted by local departments of enterprise management. 

 (一)审定本关企业管理部门提交的企业管理类别的初审名单;
2. Coordinate with relevant professional departments on classified management on enterprises. 

 (二)协调有关业务部门做好企业分类管理工作;
3. Deal with issues during the process of performing classified management on enterprises. 

 (三)处理企业分类管理工作中出现的问题;
4. Supervise the implementation of measures on performing classified management on enterprises. 

An office shall be established under the Committee to be in charge of routine work of the Committee. It will be located in the department of enterprise management.
 (四)监督落实企业的分类管理措施。

 
委员会下设办公室,负责委员会的日常工作。办公室设在企业管理部门。
Article 7 Management departments of enterprises directly under the Customs General Administration shall be charged with responsibility for the classified management of those enterprises by unified and special way. Their responsibilities are: 

   第七条 直属海关企业管理部门统一归口负责企业的分类管理工作,其职责范围包括:
1. Receive the application from enterprises, examine and verify relevant documents and materials submitted by enterprises. 

 (一)受理企业申请,审核企业提交的有关文件和资料;
2. Collect all information and record offered by various functional departments, submit opinions of primary examination for the management category of enterprises to committee of classified management on enterprises. 

 (二)汇总各职能部门提供的信息和记录,向企业分类管理委员会提交企业适用的管理类别的初审意见;
3. Preserve the original materials of appraisal. 

 (三)保存企业评定的原始材料;
4. Maintain database of enterprises' archives and marks for management category timely. 

 (四)及时维护企业档案数据库企业管理类别标志;
5. Inform enterprises about their management category. (Except for category B) 

 (五)通知企业适用的管理类别(B类除外);
6. Trace the implementation of measures on classified management on enterprises. 

 (六)跟踪企业分类管理措施落实情况;
7. Establish contact system with local departments such as foreign trade and economic cooperation, economic and trade commission, taxation, departments of industry and commerce and foreign exchange administration so as to communicate with each other as well as enjoy information. 

 (七)与所在地外经贸、经贸委、税务、工商、外汇管理等有关部门建立联系制度,互通情况,共享信息。
Article 8 Various functional departments concerned of the customs shall assign special person to be in charge of contact on classified management on enterprises and offer record and information concerning classified management on enterprises to departments of enterprise management. 

   第八条 海关各有关职能部门应指定专人负责企业分类管理的联系工作,及时向企业管理部门提供与企业分类管理有关的记录和信息。
Article 9 Classified management on enterprises with the business of the customs should be decided by the customs directly under the Customs General Administration according to the stipulations of these detailed rules for implementation. 

   第九条 隶属海关的企业分类管理工作由直属海关依据本细则的规定确定。
CHAPTER III APPRAISAL STANDARD FOR CLASSIFIED MANAGEMENT 

 

第三章 管理类别评定标准

Article 10 The Customs shall appraise and decide enterprises that are applicable to be under the management of Category A by abiding by standard stipulated in Article 6 of the Measures strictly. 

"The successive two years" called in Article 6 of the Measures refers to the two years before the date when the Customs receive enterprises' application. Enterprises that have violated the customs laws and regulations before two years are not qualified for applying for Category A management if their violating acts still have not been settled on the day when submitting application."With normal import and export business" in Section 3 refers to the total import and export of more than US $ 1 million. Total import and export shall take statistics of the Customs as standard.
   第十条 海关评定适用A类管理的企业时应严格按照《办法》六条所规定的标准进行。

 
《办法》六条所称“连续二年”,系指海关接受企业申请之日前两年。企业在两年前发生违反海关法律法规情事但至提交申请之日仍未结案的,不具备申请适用A类管理的资格。
Article 11 For enterprises that are not in conformity with conditions stipulated in Article 6 of the Measures and do not act as what are listed in Articles 9 and 10, the customs shall perform management of Category B to them. 
第三项“有正常的进出口业务”,系指企业年进出口总额在100万美元以上。

Enterprises that have registered for customs clearance for the first time shall be performed management of Category B. If they act as what are listed in Articles 9 and 10, the customs shall perform management of Category C or D to them.
 
进出口总额以海关统计数据为准。

 
Article 12 For enterprises that have acted as what are listed in Article 9 of the Measures, the customs shall perform management of Category C to them.   第十一条 凡不符合《办法》六条规定的各项条件,且未发生《办法》九条和第十条所列情形之一的企业适用B类管理。

The "Violation" in section 1 of Article 9 of the Measures, shall be confirmed when enterprises have been given penalty (except for penalty below 1,000 RMB) by the Customs for their violating acts according to rules of Chapter three of Detailed Rules for the Implementation by the Customs of the People's Republic of China on Administrative Penalty and the penalty decision have come to effect.
 
企业第一次办理报关注册登记时可按B类管理。企业注册登记后发生《办法》九条或第十条所列情形之一的,海关应对其实施C类或D类管理。

"Default of tax payments" in Section 2 refers to normal import and export tax which are not paid over three months, including those overdue taxes that should be paid as well as the penalty given by the customs for their violating acts.
 

The section is also applicable to those enterprises that have not paid penalty given by the customs over three months, illegal income confiscated and money with equal value of smuggled goods.
   第十二条 企业有《办法》九条所列情形之一的,海关实施C类管理。

"Confused management of accounting book" in Section three is proved by the conclusion in the verification report on enterprises by the customs according to Verification Regulations of the Customs of the People's Republic of China."Lose important business certificates" in Section 4 refers to the situation of hiding, destroying or being unable to offer relevant certificates which have made the supervision and management of the customs impossible.
......
 
《办法》九条第一项所称“违规”,以海关依据《中华人民共和国海关法行政处罚实施细则》第三章的规定对企业违规行为进行的处罚(处人民币一千元以下罚款的除外)且该处罚决定书已生效为准。
......

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥900.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese