Enterprises should combine their own management requirements with the various management regulations of the customs to establish and improve internal control mechanisms.
The first is the job responsibility system. Strengthen the job management of enterprise managers, customs declaration supervisors or heads of import and export departments, and customs declaration personnel, clarify the division of responsibilities, and formulate complete import and export business operating procedures, work standards and customs declaration personnel management regulations.
The second is a complete import and export business management system. Including customs declaration management system, foreign exchange verification management system, export tax rebate management system, approval and quota and other import and export exclusive rights management system and financial management system, with clear import and export business division and complete operating procedures.
The third is the seal, contract, bill, document collection and payment, archives, and warehousing management system and regulations. There are dedicated people to keep the customs declaration special seals, manuals, customs declarations, lists, transfer materials and related import and export materials, and there are clear custody, handover, and archiving systems and procedures. The requirements and time limits for the safekeeping of accounting books, accounting vouchers and other materials of an enterprise shall be strictly implemented in accordance with the requirements of the Accounting Law of the People’s Republic of China (hereinafter referred to as the “Accounting Law”) and the enterprise accounting system, and accounting supervision shall be strengthened.
Fourth, the internal coordination and contact mechanism of the enterprise. Ensure the orderly connection of import and export business and the proper handover and safekeeping of manuals, customs declarations, transfer materials and other related import and export materials, and avoid the loss of important business documents or the inability to provide relevant books and materials. Form a coordinated and unified overall system for import and export business management.