2024/7/26China Customs中国海关中国海关AEO制度介绍制度介绍AEO System of China Customs June,2011June,2011LIU, Yang2024/7/26China Customs 目录目录目录目录 CONTENTSCONTENTS1.新企业分类管理办法实施以来中国海关AEO制度概述1.AnoverviewofAEOSysteminChinaCustomsaftertheAmendedMCMEcomeintoforce2.企业分类管理办法主要变化回顾2.AreviewofthemainchangesofMCME3.2011年中欧海关AEO互认工作组会议欧方所提问题解答3.Questionsfromthe1stmeetingofEU-CNcustomsAEOMRworkinggroup2024/7/26China Customs综述综述综述综述 OVERVIEWOVERVIEW AEO适用范围ScopeofAEO在海关注册登记的进出口货物收发货人、报关企业ConsigneesandconsignersofimportsandexportsandagentdeclarationenterprisesthatareregisteredwithCustoms在海关登记的加工企业，按照进出口货物收发货人实施分类管理。EnterprisesengaginginprocessingtraderegisteredwithCustoms以后还将扩大到运输企业、仓储企业和其他在海关注册的企业Inthenearfuture,theAEOwillexpandtocarriers,warehouseoperatorsthatareregisteredwithcustoms2024/7/26China Customs综述综述综述综述 OVERVIEWOVERVIEW AEO的分类TypesofAEO进出口货物收发货人AEOAEOofconsigneesandconsignersofimportsandexports报关企业AEOAEOofagentdeclarationenterprises2024/7/26China Customs综述综述综述综述 OVERVIEWOVERVIEW AEO数量更新AEO Number Updating自2011年1月1日新企业分类管理办法实施以来，截止2011年4月底，共受理申请约174份，已批准AA类3家。95以上为进出口货物收发货人。AA类企业总数已达1779家。FromJan1st,2011toMay1st,Wereceived174applications,3wereapproved,21denied,othersarestillinprocessing.Over95%ofthemareconsigneesandconsignersofimportsandexports.ThetotalnumberofAAclassreachedto1779inthisApril.2024/7/26China Customs管理原则 PRINCIPLES OF MANAGEMENT 1.差别管理Differentmanagementmeasuresfordifferentcategories2.统一性Uniformity全国海关实行统一的企业分类标准、程序和管理措施Customsacrossthecountryapplyuniformenterpriseclassificationstandards,proceduresandmanagementmeasures.3.关企合作Cooperation海关与企业应当加强合作，开展经常性信息交流和业务联系。Customsandtheenterpriseswouldstrengthencooperation,conductregularinformationexchangesandkeepoperationalcontacts 综述综述综述综述 OVERVIEWOVERVIEW2024/7/26China Customs综述综述综述综述 OVERVIEWOVERVIEW管理权限RESPONSIBILITY海关总署-对企业分类管理工作进行指导、监督；TheGeneralAdministrationofCustomsshallprovideguidanceandexercisesupervisionfortheclassifiedmanagementofenterprises直属海关-审定、调整本关区企业适用的管理类别RegionalCustomsshallberesponsiblefortheevaluationandadjustmentoftheclassificationofenterprisesundertheirjurisdiction2024/7/26China Customs主要主要主要主要变化变化变化变化 MAIN CHANGES MAIN CHANGES 上一年度进出口总值上一年度进出口总值30003000万美元万美元（中西部（中西部10001000万美元）以上万美元）以上Thetotalimportandexportvolumeofthepreviousyearwasmorethan30millionUSdollars(10millionUSdollarsforenterprisesofcentralandwesternareasinChina);删除此标准，以鼓励更多中小企业申请适用AA类管理ThiscriteriahasbeendeletedtoencourageSMEstoapplyforbeingclassAAenterprisesAAAA类进出口货物收发货人标准类进出口货物收发货人标准Criteriafor classAAof ConsigneesandConsignersofImportsandExports2024/7/26China Customs主要主要主要主要变化变化变化变化 MAIN CHANGES MAIN CHANGES提交经营状况评估报告提交经营状况评估报告Submitting Submitting Assessment report on Assessment report on business operating business operating and Management and Management 将经营管理状况报告改为经营状况评估报告使企业对海关的要求更为了解，也为稽查奠定基础。ChangereportonoperationsandmanagementtoassessmentreportonbusinessoperatingandmanagementsoastogivetheenterpriseabetterunderstandingoftherequirementofAEO,alsoitwillbeusedasabasisforverificationauditAAAA类进出口货物收发货人标准类进出口货物收发货人标准Criteriafor classAAof ConsigneesandConsignersofImportsandExports2024/7/26China Customs主要主要主要主要变化变化变化变化 MAIN CHANGES MAIN CHANGES 提交经营状况评估报告提交经营状况评估报告Submitting Submitting Assessment report on Assessment report on business operating business operating and Management and Management 将经营管理状况报告改为经营状况评估报告使企业对海关的要求更为了解，也为稽查奠定基础。ChangereportonoperationsandmanagementtoassessmentreportonbusinessoperatingandmanagementsoastogivetheenterpriseabetterunderstandingoftherequirementofAEO,alsoitwillbeusedasabasisforverificationauditAAAA类进出口货物收发货人标准类进出口货物收发货人标准Criteriafor classAAof ConsigneesandConsignersofImportsandExports2024/7/26China Customs企业基本信息Basicinformation企业财务状况Financialstatus企业内控情况Internalmanagementstatus贸易安全状况Tradesecuritystatus都是问题形式Allquestions所有内容都要经过验证稽查Allitemswillbeauditedbycustoms都应当以是，或不适用作为答案AllshouldanswerYesorN/A任何一个都不能答否Noneofthemcanbefailed主要主要主要主要变化变化变化变化 MAIN CHANGES MAIN CHANGES AAAA类进出口货物收发货人标准类进出口货物收发货人标准Criteriafor classAAof ConsigneesandConsignersofImportsandExports2024/7/26China CustomsAAAA类报关企业标准类报关企业标准Criteriafor classAAofagentdeclarationofImportsandExports主要主要主要主要变化变化变化变化 MAIN CHANGES MAIN CHANGES 连续1年代理报关货物未因侵犯知识产权而被海关没收，或者虽被海关没收但对该货物的知识产权状况履行了合理审查义务。NoneofthegoodsdeclaredundertheiragencyhasbeenconfiscatedbyCustomsduetoIPRinfringementfor(1)consecutiveyear,orevenifconfiscatedbuthavingperformedreasonablereviewintermsofIPRtothegoods增加了：企业因合理审查义务而免责的情形。使得进出口货物收发货人和报关企业的责任分配更加合理。Add:orevenifconfiscatedbuthavingperformedreasonablereviewintermsofIPRtothegoods-tobalancetheresponsibilitiesbetweenconsignersandbrokers2024/7/26China CustomsAAAA类企业审批时限类企业审批时限processingtimelimitationforAAapplication主要主要主要主要变化变化变化变化 MAIN CHANGES MAIN CHANGES 直属海关经审查认为需要进行稽查验证的，应当在稽查结论作出之日起2个月内作出适用或者不适用的决定。Makeanapprovalordisapprovaldecisionwithin(2)monthsasforthedateofmakingconclusionoftheverificationauditifaverificationauditisnecessary给予了验证稽查足够的时间，更加注重实地验证。Toensurethatwehaveenoughtimeforverificationaudit.Morefocusonon-siteauditratherthanpaperchecking.AEOAEO互认工作组会议问题解答互认工作组会议问题解答互认工作组会议问题解答互认工作组会议问题解答 Questions from the 1st meeting of EU-CN customs AEO Questions from the 1st meeting of EU-CN customs AEO MR working group MR working group Q1：如何了解AA类企业日常情况?Q1：HowdoweknowtheoperationofAAenterprisestoensurethattheyarestillmeetthecriteria?1.规程第19条，关于年审的规定(内容略)Accordingto the Operating Rules of The Customs of the Peoples Republic of China for The Classified Management of Enterprises, Article19,theCustomsregisteredwithshallcollectthefollowingmaterialswhichenterprisesmustsubmitregularlybeforeApril30everyyear:(1)TheAssessmentReportonBusinessOperatingandManagementStatusforthepreviousyearandtheauditreportasissuedbyanaccountingfirmsubmittedbyenterprisesintheclassAAmanagement;(2)TheFormoftheImportandExportBusinessortheFormoftheAgentDeclarationBusinessofthesecondhalfofpreviousyearsubmittedbyenterprisesintheclassAAmanagementTheCustomsregisteredwithshallcollecttheFormoftheImportandExportBusinessortheFormoftheAgentDeclarationBusinessofthefirsthalfyearsubmittedbyenterprisesintheclassAAmanagementbeforeJuly31everyyear.2024/7/26China CustomsAEOAEO互认工作组会议问题解答互认工作组会议问题解答互认工作组会议问题解答互认工作组会议问题解答 Questions from the 1st meeting of EU-CN Questions from the 1st meeting of EU-CN customs AEO MR working group customs AEO MR working group 2.规程第22条，关于企业出现走私违规行为时海关的处理（内容略）2.Article22Whereanenterpriseissuspectedofsmugglingandisbeingplacedonfileforcriminalinvestigationorinvestigation,thedepartmentofanti-smugglingoftheregionalCustomsofficeshall,throughdocumentorcomputersystem,informthenameandcustomscodeoftheenterpriseandthedateofcaseregistered,etc,tothedepartmentofenterprisemanagementoftheregionalcustoms.ForthoseenterprisesofclassAAwithcasenotregisteredinlocalcustoms,thedepartmentofenterprisemanagementofregionalcustomsshalldelivertherelevantmaterialsoftheenterprisestothedepartmentofenterprisemanagementofthecustomsregisteredwithin5workingdays.ForthoseenterprisesofclassAAorAwithcaseregisteredinlocalcustoms,thedepartmentofenterprisemanagementofregionalcustomsshall,within3workingdayssincereceivingtherelevantmaterialsofthedepartmentofanti-smugglingorothercustoms,makeaproposalofsuspendingmanagementmeasuresovertheenterprises,fillthe“Examinationandapprovalformofenterpriseclassificationmanagement”,andreporttotheresponsibleDirectorGeneralorauthorizeddivisionchiefofthedepartmentofenterprisemanagementforapprovalandsuspendcorrespondingmanagementmeasuresovertheenterprisewithin3workingdayssincethedecisionofapproval.2024/7/26China CustomsAEOAEO互认工作组会议问题解答互认工作组会议问题解答互认工作组会议问题解答互认工作组会议问题解答 Questions from the 1st meeting of EU-CN Questions from the 1st meeting of EU-CN customs AEO MR working group customs AEO MR working group 3.规程第23条，关于企业走私违规不同处理结果对海关分类的影响（内容略）3.Article23Thedepartmentofanti-smugglingoftheregionalCustomsofficeshallinformthedepartmentofenterprisemanagementtheresultwithin10workingdayssincethedaythecaseissettled(ifthecaseisacriminalcase,thensincereceivingtheeffectivecriminaljudgmentofthepeoplescourt).Forthosecasesacquittedbypeoplescourt,ornottoprosecutedbythePeoplesProcuratorate(exceptfortherelativenottoprosecute),orthewithdrawncases,orcaseswithoutcriminalpunishmentandadministrativepenalty,ortheadministrativepenaltyisthewarningorthefineoflessthan30,000Yuanforanactagainsttheprovisionsoncustomssupervisionandcontrol,thedepartmentofenterprisemanagementoftheregionalCustomsofficeshallrestorecorrespondingmanagementmeasuresovertheenterprisewithin3workingdayssincereceivingtheresultsofthecase.ThedepartmentofenterprisemanagementoftheregionalCustomsofficeshallmakeanewdecisiononthemanagementcategoryoftheenterprisewhichsufferedtheotherscriminalpunishmentoradministrativepenaltyaccordingtotheMeasuresfortheClassifiedManagement.2024/7/26China CustomsQ2:海关对于企业分类管理办法实施如何开展内部培训和外部宣传？Whatsyourinternalandexternaltrainings/campaignstofacilitatetheimplementationofMCME？1、组织2期全国范围的海关关员培训，共180余人。Havingconducted2trainingprogramsbyGACCwith180traineesfromalloverthecountry.2、各关组织本关区内海关关员培训共80余次Over80internaltrainingprogramshavebeenconductedbyalldistrictcustomsaftertheimplemetation2024/7/26China Customs3、利用媒体、网站、座谈会等形式组织多种宣传，如广东地区，共召开了企业宣讲会64场，观众包括港澳两地政府、商会、企业和社会知名人士，受众达35785人。Havingconductmutualcommunicationwithpublicsviavariesmethodssuchasmedia,websiteandseminar.TakingGuangdongprovinceasanexample,sinceJan1st2011,thereare64campaignshavebeenorganizedtohelpthepublichaveabetterunderstandingoftheimplementationofMCME.35785audiencesincludingtherepresentativesfromthegovernmentofMacaoandHongkong,theindustrycommunities,theenterprisesandsocialcelebrities,haveparticipatedin.2024/7/26China Customs2024/7/26Thank you!