A dishonest enterprise that has not been included in the list of serious dishonest entities and has corrected its dishonest behavior, eliminated adverse effects, and meets the following conditions may apply to the customs in writing for credit restoration and submit relevant supporting materials:
(1) An enterprise that has been administratively punished by the customs for smuggling, or has been punished for resisting or obstructing customs officials from performing their duties in accordance with the law, has been identified as a dishonest enterprise for more than one year;
(2) An enterprise that has been administratively punished by the customs for violating customs supervision regulations for more than one thousandth of the total number of documents such as customs declarations, entry and exit registration lists, entry and exit transport manifests (hereinafter referred to as “relevant documents”) in the previous year; If the amount of administrative penalties imposed by the customs exceeds RMB 1 million within one year; The number of times that an enterprise has been administratively punished by the customs for violating the customs supervision provisions exceeds 0.5% of the total number of relevant documents and tickets in the previous year, and the cumulative amount of administrative penalties imposed by the customs exceeds RMB 300,000; if the number of relevant documents and tickets in the previous year cannot be calculated, and the cumulative amount of penalties imposed by the customs for violating the customs supervision provisions within one year exceeds RMB 1 million for non-customs declaration enterprises and RMB 300,000 for customs declaration enterprises, etc., and the enterprise has been identified as a dishonest enterprise for more than 6 months;
(3) The enterprise has not paid taxes for more than 3 months since the expiration of the payment deadline; has not paid fines, confiscated illegal gains and recovered smuggled goods and articles for more than 6 months since the expiration of the payment deadline, and the amount exceeds RMB 10,000, etc., and the enterprise has been identified as a dishonest enterprise for more than 3 months.
If the enterprise meets the credit repair conditions after review, the customs shall make a decision to approve the credit repair within 20 days from the date of receipt of the enterprise’s credit repair application.
If a dishonest enterprise has not been identified as a dishonest enterprise for 2 consecutive years, the customs shall make a credit repair decision for the dishonest enterprise.
It is particularly important to point out that if laws, administrative regulations and the policy documents of the Party Central Committee and the State Council clearly stipulate that it is not repairable, the customs will not provide credit repair.