(1) General requirements for internal control management of enterprises
An honest and law-abiding import and export business enterprise cannot do without sound internal control management, account book management, document management, warehouse management and high-quality employees. The reasons for violations of regulations and disciplines by enterprises, and even smuggling and illegal activities, are the existence of factors such as poor enterprise management, unclear rights and responsibilities, incomplete account books, weak institutional measures, and weak awareness of regulations. According to the customs risk management mechanism, customs will focus on monitoring such enterprises. To this end, enterprises should actively establish and improve internal control management systems and internal management mechanisms in accordance with the relevant provisions of the “Company Law of the People’s Republic of China”, “Accounting Law”, “Customs Law”, “Customs Audit Regulations” and other relevant provisions, combined with the specific circumstances of the enterprise scale and industry, strengthen internal standard management, set up import and export financial books in accordance with regulations, properly keep import and export document files, and carry out import and export business in an orderly manner.
(2) Contents of the enterprise internal control system
A sound enterprise internal control system should include the following contents: a complete organization and job responsibility system, clearly dividing the responsibilities and powers of the enterprise’s top management, department management, grassroots business personnel and various departments; a complete import and export business management system, including customs declaration management system, foreign exchange verification management system, export tax rebate management system, as well as import and export business division of labor and complete operating procedures such as approval documents and quotas, and effectively operate; a complete seal management system, warehouse management system, contract management regulations, bill management regulations, document collection and payment management regulations and import and export business document archive management regulations, with dedicated personnel to keep customs declaration special seals, manuals, customs declarations, lists, transfer materials and related import and export materials, and have clear custody, handover, and archiving systems and procedures. These contents can be formulated separately or combined.
(3) Requirements for internal coordination, communication and contact and cooperation within the enterprise
Enterprises that regulate import and export operations should establish a sound internal coordination, communication and contact and cooperation mechanism, strengthen the working relationship between departments, strengthen the cooperation between departments, coordinate import and export business, ensure the orderly connection of import and export business and the proper handover and storage of relevant import and export information such as manuals, customs declarations, and transfer materials, and avoid the loss of important business documents. Enterprises should set up a sound department and personnel job responsibility system, clearly define the division of responsibilities for each person; formulate and implement sound import and export business operating procedures and work standards; form a coordinated and unified overall system for import and export business management to ensure the effective implementation of customs management.
(4) Requirements for employees’ compliance with the law and credit and quality
Relevant employees of import and export enterprises should have good moral character and personal credit, have the knowledge and academic qualifications to engage in import and export business, be familiar with the relevant national laws, regulations and policies on import and export, be familiar with the relevant business conditions of the unit, receive customs training regularly, know the law and abide by it, and be proficient in customs operating procedures.