Decree No. 197 of the General Administration of Customs of the P. R. China

Article 28 Where any divergence occurs concerning the management class between a processing-trade operating enterprise and a manufacturing enterprise undertaking consigned processing, the Customs authorities may apply the management measures under the lower class thereof to the processing-trade deal.

 

Article 29 With respect to the crime of smuggling as a record for assessment of classified enterprise management, its assessment time may be subject to the entry-into-force time of the criminal judgment made by the people's court.

With respect to the acts of smuggling, violating Customs supervision regulations, and infringing intellectual property rights by imported/exported goods, their assessment time may be subject to the time of making out the written decision on Customs administrative punishment.

Article 30 Warnings and fines at CNY 30,000 or less, owing to the act of violating Customs supervision regulations, are not be taken on as the records for assessment of classified enterprise management.

Article 31 The following expressions used in these Measures mean:
The expression "other enterprises" refers to the enterprises engaging in businesses directly relating to the import and export activities as prescribed by the General Administration of Customs, except the consignees or consigners of imported/exported goods and the customs brokerage enterprises registered with relevant Customs authorities.

The expression "central and western regions" refers to China's regions excluding its eastern region. The eastern region includes Beijing Municipality, Tianjin Municipality, Shanghai Municipality, Liaoning Province, Hebei Province, Shandong Province, Jiangsu Province, Zhejiang Province, Fujian Province and Guangdong Province.

The expression "defaulted on taxes payable" refers to the sum of the import/export customs duties and the import/export-related taxes collected by the Customs authorities on the imported/exported goods and articles, which have not been paid three months after expiration of the time limit, and includes the taxes other than the fines that need paying where the Customs authorities affirm any violation of the supervision regulations.

The expression "defaulted on fines payable" refers to the fines, illegal proceeds as confiscated, smuggled goods and articles, and so on as recovered by the Customs authorities, which have not been delivered to the Customs authorities three months after expiration of the time limit as prescribed in the written decision on customs administrative punishment.

The expression "gross import/export value" includes the customs trade statistics and statistical data for separate items, among which the customs statistics shall prevail, and relevant data may only be used for the Customs-classified enterprise management.

The expression "error rate in declarations" refers to the percentage of dividing the total times of scoring in all declarations made by all declarers of an enterprise by the total number of declaration forms and entry/exit filing lists from the enterprise during previous year.

The expression "one year" refers to the twelve consecutive months.

The word "year" refers to one Gregorian calendar year.

The expression "within one year" refers, for upgrading an enterprise’s management class, to counting backwards 12 months from the date of making out the written Decision on Acceptance of the Application for Classified Management of Enterprises; and for downgrading an enterprise's management class, to counting backwards 12 months from the date of making out the latest decision on administrative punishment.

The expressions "or more"and "or less"both include the figure itself.

Article 32 The power to interpret these Measures shall remain with the General Administration of Customs of the People's Republic of China.

Article 33 These Measures shall come into force as of January 1, 2011. The Measures of the Customs of the People’s Republic of China on the Classified Management of Enterprises promulgated by the Decree No. 170 of the General Administration of Customs of China on January 30, 2008 shall be simultaneously repealed.