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, Yang 2024/7/26China 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.An overview of AEO System in China Customs after the Amended MCME come into force2. 《企业分类管理办法》主要变化回顾2. A review of the main changes of MCME3. 2011年中欧海关AEO互认工作组会议欧方所提问题解答 3.Questions from the 1st meeting of EU-CN customs AEO MR working group 2024/7/26China Customs综述综述综述综述 OVERVIEWOVERVIEW AEO适用范围Scope of AEO在海关注册登记的进出口货物收发货人、报关企业Consignees and consigners of imports and exports and agent declaration enterprises that are registered with Customs 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。
Enterprises engaging in processing trade registered with Customs 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In the near future, the AEO will expand to carriers, warehouse operators that are registered with customs 2024/7/26China Customs综述综述综述综述 OVERVIEWOVERVIEW AEO的分类Types of AEO进出口货物收发货人AEOAEO of consignees and consigners of imports and exports报关企业AEOAEO of agent declaration enterprises 2024/7/26China 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From Jan 1st, 2011 to May 1st, We received 174 applications, 3 were approved, 21 denied, others are still in processing. Over 95% of them are consignees and consigners of imports and exports. The total number of AA class reached to 1779 in this April. 2024/7/26China Customs管理原则 PRINCIPLES OF MANAGEMENT 1.差别管理 Different management measures for different categories2.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 Customs across the country apply uniform enterprise classification standards, procedures and management measures.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。
Customs and the enterprises would strengthen cooperation, conduct regular information exchanges and keep operational contacts 综述综述综述综述 OVERVIEWOVERVIEW 2024/7/26China 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； The General Administration of Customs shall provide guidance and exercise supervision for the classified management of enterprises 直属海关--审定、调整本关区企业适用的管理类别 Regional Customs shall be responsible for the evaluation and adjustment of the classification of enterprises under their jurisdiction 2024/7/26China 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The total import and export volume of the previous year was more than 30 million US dollars (10 million US dollars for enterprises of central and western areas in China);删除此标准，以鼓励更多中小企业申请适用AA类管理This criteria has been deleted to encourage SMEs to apply for being class AA enterprisesAAAA类进出口货物收发货人标准类进出口货物收发货人标准Criteria for class AA of Consignees and Consigners of Imports and Exports 2024/7/26China 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。
Change ‘report on operations and management’ to ‘assessment report on business operating and management so as to give the enterprise a better understanding of the requirement of AEO, also it will be used as a basis for verification auditAAAA类进出口货物收发货人标准类进出口货物收发货人标准Criteria for class AA of Consignees and Consigners of Imports and Exports 2024/7/26China 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。
Change ‘report on operations and management’ to ‘assessment report on business operating and management so as to give the enterprise a better understanding of the requirement of AEO, also it will be used as a basis for verification auditAAAA类进出口货物收发货人标准类进出口货物收发货人标准Criteria for class AA of Consignees and Consigners of Imports and Exports 2024/7/26China Customs企业基本信息 Basic information企业财务状况 Financial status企业内控情况 Internal management status贸易安全状况 Trade security status都是问题形式All questions所有内容都要经过验证稽查All items will be audited by customs都应当以是，或不适用作为答案All should answer Yes or N/A任何一个都不能答否None of them can be failed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Criteria for class AA of Consignees and Consigners of Imports and Exports 2024/7/26China CustomsAAAA类报关企业标准类报关企业标准Criteria for class AA of agent declaration of Imports and Exports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。
None of the goods declared under their agency has been confiscated by Customs due to IPR infringement for (1)consecutive year, or even if confiscated but having performed reasonable review in terms of IPR to the goods 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 :or even if confiscated but having performed reasonable review in terms of IPR to the goods---to balance the responsibilities between consigners and brokers 2024/7/26China CustomsAAAA类企业审批时限类企业审批时限processing time limitation for AA application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。
Make an approval or disapproval decision within (2) months as for the date of making conclusion of the verification audit if a verification audit is necessary 给予了验证稽查足够的时间，更加注重实地验证 To ensure that we have enough time for verification audit. More focus on on-site audit rather than paper checking. 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：How do we know the operation of AA enterprises to ensure that they are still meet the criteria ?1.《规程》第19条，关于年审的规定(内容略)According to the Operating Rules of The Customs of the People’s Republic of China for The Classified Management of Enterprises, Article 19, the Customs registered with shall collect the following materials which enterprises must submit regularly before April 30 every year:(1)The Assessment Report on Business Operating and Management Status for the previous year and the audit report as issued by an accounting firm submitted by enterprises in the class AA management;(2) The Form of the Import and Export Business or the Form of the Agent Declaration Business of the second half of previous year submitted by enterprises in the class AA management The Customs registered with shall collect the Form of the Import and Export Business or the Form of the Agent Declaration Business of the first half year submitted by enterprises in the class AA management before July 31 every year.2024/7/26China Customs 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 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. Article 22 Where an enterprise is suspected of smuggling and is being placed on file for criminal investigation or investigation, the department of anti-smuggling of the regional Customs office shall, through document or computer system, inform the name and customs code of the enterprise and the date of case registered, etc, to the department of enterprise management of the regional customs.For those enterprises of class AA with case not registered in local customs, the department of enterprise management of regional customs shall deliver the relevant materials of the enterprises to the department of enterprise management of the customs registered with in 5 working days. For those enterprises of class AA or A with case registered in local customs, the department of enterprise management of regional customs shall, within 3 working days since receiving the relevant materials of the department of anti-smuggling or other customs, make a proposal of suspending management measures over the enterprises, fill the “Examination and approval form of enterprise classification management”, and report to the responsible Director General or authorized division chief of the department of enterprise management for approval and suspend corresponding management measures over the enterprise within 3 working days since the decision of approval.2024/7/26China Customs 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 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. Article 23 The department of anti-smuggling of the regional Customs office shall inform the department of enterprise management the result within 10 working days since the day the case is settled(if the case is a criminal case, then since receiving the effective criminal judgment of the people's court ). For those cases acquitted by people’s court, or not to prosecuted by the People's Procurator ate (except for the relative not to prosecute), or the withdrawn cases, or cases without criminal punishment and administrative penalty, or the administrative penalty is the warning or the fine of less than 30,000 Yuan for an act against the provisions on customs supervision and control, the department of enterprise management of the regional Customs office shall restore corresponding management measures over the enterprise within 3 working days since receiving the results of the case.The department of enterprise management of the regional Customs office shall make a new decision on the management category of the enterprise which suffered the others criminal punishment or administrative penalty according to the Measures for the Classified Management.2024/7/26China Customs Q2: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？ What's your internal and external trainings /campaigns to facilitate the implementation of MCME？ 1、组织2期全国范围的海关关员培训，共180余人。
Having conducted 2 training programs by GACC with 180 trainees from all over the country. 2、各关组织本关区内海关关员培训共80余次 Over 80 internal training programs have been conducted by all district customs after the implemetation 2024/7/26China Customs 3、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Having conduct mutual communication with publics via varies methods such as media, website and seminar. Taking Guangdong province as an example, since Jan 1st 2011, there are 64 campaigns have been organized to help the public have a better understanding of the implementation of MCME. 35785 audiences including the representatives from the government of Macao and Hongkong, the industry communities, the enterprises and social celebrities, have participated in. 2024/7/26China Customs 2024/7/26Thank you! 。