According to the Credit Measures, the customs will identify enterprises as high-level certified enterprises, dishonest enterprises and general enterprises based on their credit status.
(1) Identification standards
If an enterprise has any of the following circumstances, the customs will identify it as a dishonest enterprise:
①The public security agency investigating smuggling crimes by the customs has filed a case for investigation and the judicial organs have investigated criminal liability in accordance with the law;
②The enterprise has constituted an act of smuggling and has been administratively punished by the customs;
③The number of times a non-customs declaration enterprise has been administratively punished by the customs for violating the customs supervision regulations within one year exceeds 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, and the cumulative amount of administrative penalties imposed by the customs exceeds RMB 1 million;
The number of times a customs declaration enterprise has been administratively punished by the customs for violating the customs supervision regulations within one year exceeds one thousandth of the total number of relevant documents in the previous year, and the cumulative amount of administrative penalties imposed by the customs exceeds three 0 yuan; the number of relevant documents and tickets in the previous year cannot be calculated; within one year, the enterprise has been administratively punished by the customs for violating the supervision regulations of the customs, and the cumulative penalty amount for non-customs declaration enterprises exceeds 1 million yuan, and the cumulative penalty amount for customs declaration enterprises exceeds 300,000 yuan; ④ The tax has not been paid for more than 3 months since the expiration of the payment period; ⑤ The fine, confiscated illegal gains and the equivalent value of smuggled goods and articles recovered have not been paid for more than 6 months since the expiration of the payment period, and the amount exceeds 10,000 yuan; ⑥ Resisting or obstructing customs staff from performing their duties according to law and being punished according to law; ⑦ Bribing customs staff and being fined or investigated for criminal responsibility according to law; ⑧ Other circumstances stipulated by laws, administrative regulations and customs rules.
In addition, if a dishonest enterprise is in the following circumstances, the customs shall implement joint punishment in accordance with relevant laws, administrative regulations and other provisions and list it in the list of serious dishonest entities:
① Violating the import and export food safety management regulations, import and export cosmetics supervision and management regulations or smuggling solid waste and being prosecuted for criminal responsibility in accordance with the law;
② Illegal import of solid waste and being subject to administrative penalties exceeding RMB 2.5 million by the customs.
(2) Identification Procedure
Before making a decision to identify a dishonest enterprise, the customs shall inform the enterprise in writing of the reasons and basis for the proposed decision and the rights to make statements and objections enjoyed by it in accordance with the law. In particular, if the customs intends to list an enterprise in the list of serious dishonest entities, it shall also inform the enterprise of the disciplinary measures, removal conditions, removal procedures and relief measures.
If an enterprise makes a statement or objection to the customs’ proposed decision to identify a dishonest enterprise or to include it in the list of serious dishonest entities, it shall submit it in writing to the customs within 5 working days from the date of receipt of the written notice.
The customs shall conduct verification within 20 days and shall adopt the reasons put forward by the enterprise if they are valid.