In terms of Measures for the Division Management of Enterprises of the Customs of the People's Republic of China (promulgated by Order No.170 of GAC, hereinafter referred to as Measures for the Division Management) which has taken effective on April 1, 2008, the level of management in enterprises upgrades to be "AA" from "A", one of the key conditions is to "pass the verifiable auditing of the customs, meet the requirements for the management of the customs and enterprises and the trading security ". The main task of the verifiable auditing is to make a "running test" for enterprise to examine if it is law-abiding and with integrity, and thereby, serve as the scientific, objective and equitable basis to the division management of enterprises.

What is "the verifiable auditing"?
The verifiable auditing, the routine auditing and the specific auditing juxtapose to be the three auditing forms for enterprises of the customs. The verifiable auditing possesses 4 special aspects in compare with the others:

Special "working target". The verifiable auditing is an assorting procedure for the division management of the customs and the working target embodies as: on the one hand, points out tidying the management of inner enterprises, leads enterprises to abiding the law, ensures enterprise to better enjoying the convenience of supervision of the customs by validating the law-abiding and integrity or trading security of conditions of enterprises; on the other hand, eases the import-export pressure of supervision spot of the customs on–front, enhances the level of checking services with the whole the customs by optimizing the supervision for resource allocation of the customs.

Special "managing object". According to Measures for the Division Management, the enterprises which have the competences to applying for the level of "AA", have to meets "using the level of ‘A' for management more than one year" and "the total import-export value more than 30 million dollars( in the middle or west part, 10 million dollars) in the latest year". The management object of the verifiable auditing is just these enterprises that have the competences to applying the level of "AA" and have been. Besides enterprises with the level of "AA", the verifiable auditing also takes testing work to trading security for enterprises that apply for level of "AEO".

Special "managing mode". The verifiable auditing combines "previous validation " with "subsequent supervision" coherently, namely "validation before supervision", provides deep overall management to enterprises: one side, the customs audits the entry enterprises before the level of "AA", testifies if them meet the requirements of the customs; the other side, the customs provides competences to enterprises with the level of "AA" in import-export clearance, so, in order to ensure import-export of enterprises to supervision of the customs it is necessary on the basis of ordinary supervision in the subsequent management to enterprises with the level of "AA" conducting the verifiable auditing and so on.

Special "testing content". The verifiable auditing validates the law-abiding and trading security conditions of enterprises. With deepening of development on foreign economic relations and trade, cooperation of international accreditation (e.g. AEO, C-TPAT accreditation, etc) about trading security of the customs in our country, the main work of the china customs transforms daily to be unconventional functions such as "anti-terrorism"、"protecting trading security of international supply chain " and so on, and the verifiable auditing makes objective valuation on level and quality certification for trading security of enterprises by examining it, and this incarnates that the china customs gearing to international standards and conducting mutual recognition cooperation on trading security, provides competences in international clearance and services on accreditation for china enterprises.