Abstract Since December 1, 2014, the Interim Measures for the Administration of Credit Management of Customs Enterprises of the People's Republic of China has been officially implemented. The credit management of customs enterprises is based on the principle of “good faith and law-abiding, untrustworthy and illegal punishmentâ€, according to business management and internal control...
Since December 1, 2014, the Interim Measures for the Administration of Credit Management of Customs Enterprises of the People's Republic of China has been officially implemented. The credit management of customs enterprises is based on the principle of “good faith and law-abiding convenience, untrustworthy and illegal punishmentâ€. According to the business management, internal control norms, law-abiding and trustworthy, the company is divided into certified enterprises (customs high credit enterprises), general credit enterprises and untrustworthy enterprises. “Certified Enterprise†is the certified operator (AEO) of China Customs, which can be divided into general certified enterprises and advanced certified enterprises. Certification companies can obtain a variety of customs clearance facilities, including reducing the inspection rate of import and export goods, simplifying document review, prioritizing customs clearance procedures, and assigning corporate coordinators to provide exclusive services. Advanced certification companies not only enjoy convenient customs clearance services in China, but also the customs clearance of export goods in countries and regions that have mutual recognition with AEO in China.
How can we become a certified company with a threshold? As long as the company is honest and law-abiding, and regulates its operations, regardless of its size and length of establishment, it is eligible to apply for certification. Enterprises can conduct self-assessment in accordance with the Interim Measures for the Credit Management of Customs Enterprises of the People's Republic of China and the Customs Certified Enterprise Standards, and submit the evaluation report together with the certification application to the customs office of the place of registration. The Customs will identify the company in accordance with five criteria: internal control, financial status, compliance standards, trade safety and additional standards.
If the company commits smuggling, defaulting on taxes and other untrustworthy behaviors, it will be recognized by the customs as a company that is untrustworthy. Untrustworthy enterprises can not only enjoy the convenience of customs clearance, but also accept strict management measures such as high inspection rate and key audit of import and export goods documents.
Customs corporate credit ratings are not lifelong. The Customs re-certifies the advanced certification enterprise every three years, and re-certifies the general certification enterprise from time to time. If the enterprise fails to re-certify, the customs shall downgrade the management. Of course, companies with low credit ratings can also apply for higher credit ratings after meeting the conditions. The Customs will publicize the credit information of the enterprises registered in the customs through the "China Customs Enterprise Import and Export Credit Information Publicity Platform".
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