Measures of the Customs of the People's Republic of China for the Credit Administration of Enterprises Registered and Filed with the Customs

Chapter I General Provisions

Article 1 These Measures are developed in accordance with the Customs Law of the People's Republic of China, the Regulation of the People's Republic of China on Customs Inspection, the Interim Regulation on Enterprise Information Publicity, the Regulation on Optimizing the Business Environment, and other applicable laws and administrative regulations for the purposes of regulating the credit administration of enterprises registered and filed with the Customs, building a new credit-based regulatory mechanism, advancing the building of a social credit system, and promoting trade security and facilitation.

Article 2 These Measures shall apply to the collection and publicity of the credit information of enterprises registered and filed with the Customs (“enterprises”) and that of relevant personnel of enterprises, the restoration of dishonesty information, and the determination and administration of enterprises' credit standing, among others.

Article 3 The Customs shall conduct credit administration of enterprises under the principles of facilitating the enterprises acting in good faith and complying with laws and punishing those acting in bad faith or violating laws, compliance with laws and regulations, and fairness and openness.

Article 4 The customs credit ratings of enterprises are divided into advanced certified enterprises, certified enterprises, general enterprises, dishonest enterprises, and seriously dishonest enterprises based on their credit standing.

Article 5 The Customs shall establish the Customs-enterprise cooperation mechanism and provide enterprises with credit cultivation services to help them enhance their awareness of acting in good faith and abiding by the law and improve the level of business operations in good faith.

Article 6 The Customs shall, as required for the building of a national social credit system, implement the mechanism of providing joint incentives to those who act in good faith and taking joint punitive actions against those who act in bad faith, and establish an enterprise credit information sharing mechanism.

Article 7 The Customs shall implement the credit restoration with respect to the dishonesty information of of enterprises in accordance with the relevant requirements for the building of a national social credit system.

Article 8 Advanced certified enterprises and certified enterprises are China's Authorized Economic Operators (“AEO”), and China Customs shall implement the mutual recognition of AEO between China Customs and the Customs of other countries or regions in accordance with relevant international treaties and agreements and these Measures, and provide the corresponding facilitation for mutually recognized enterprises.

Article 9 The Customs shall establish an enterprise credit administration system, and improve the level of enterprise credit administration by the Customs by information technology means.

Chapter II Collection and Publicity of Credit Information

Article 10 The Customs may collect the following information that can reflect the credit standing of enterprises:

(1) The information on the registration or filing of enterprises and the basic information on the relevant personnel of enterprises.

(2) Information on or related to the import and export operations of enterprises.

(3) Information on administrative licensing for enterprises.

(4) Information on administrative sanctions and criminal punishments imposed on enterprises and their relevant personnel.

(5) Information on the joint incentives and joint punitive actions implemented by the Customs and the relevant departments of the state.

(6) Information on the mutual recognition of AEO.

(7) Other relevant information reflecting the credit standing of enterprises.

Article 11 Enterprises shall submit annual reports on credit information in accordance with the relevant provisions issued by the General Administration of Customs.

Article 12 The Customs shall publicize the following credit information in a timely manner, and make public the ways of inquiry.

(1) The information on the registration or filing of an enterprise with the Customs.

(2) The result of the Customs' determination of an enterprise's credit rating.

(3) Information on the administrative licensing of an enterprise by the Customs.

(4) Information on the administrative sanction imposed by the Customs on the enterprise.

(5) Information on the joint incentives and joint punitive actions implemented by the Customs and the relevant departments of the state.

(6) Other information that shall be publicized in accordance with the law.

Where the credit information publicized involves state secrets, national security, public interests, trade secrets or personal privacy, it shall be handled in accordance with the provisions of laws and administrative regulations.

Article 13 A natural person, legal person or unincorporated organization that has any objection to the credit information publicized by the Customs may file a complaint with the Customs, and provide the relevant materials or evidentiary materials.

The Customs shall reply to the applicant raising the objection within a prescribed time limit. Where the grounds for the objection raised by any natural person, legal person or unincorporated organization are tenable, the Customs shall adopt them.

Chapter III Standards for the Determination of Credit Ratings of Enterprises

Article 14 The standards for advanced certified enterprises and standards for certified enterprises include internal control, financial status, compliance with laws and regulations, and trade security, among others. Specific standards shall be developed and issued by the General Administration of Customs separately.

Article 15 An enterprise that falls under any of the following circumstances shall be determined by the Customs as a dishonest enterprise:

(1) It is held criminally liable by a judicial authority in accordance with the law for violating any law or administrative regulation of the Customs.

(2) It is subject to administrative sanctions by the Customs for committing smuggling or deliberately violating the Export Control Law.

(3) The number of administrative sanctions imposed on it by the Customs for violations of customs supervision provisions within one year exceeds 1‰ of the total number of relevant customs declaration documents of the previous year, and the cumulative amount of administrative fines imposed on it by the Customs exceeds 1 million yuan, except that the cumulative amount of fines does not exceed 1% of the total import and export value of the previous year.

In the event that the number of relevant customs declaration documents in the previous year cannot be calculated, the cumulative amount of administrative fines imposed on it by the Customs for violating customs supervision provisions within one year exceeds 1 million yuan.

(4) The number of administrative sanctions imposed on it by the Customs for violations of customs supervision provisions in the customs declaration agency business within one year exceeds 1‰ of the total number of relevant customs declaration documents related to the customs declaration agency business of the previous year, and the cumulative amount of administrative fines imposed on it by the Customs exceeds 500,000 yuan.

In the event that the number of relevant customs declaration documents in the previous year cannot be calculated, the cumulative amount of administrative fines imposed on it by the Customs for violating customs supervision provisions in the customs declaration agency business within one year exceeds 500,000 yuan.

(5) The enterprise is subject to the administrative sanction of revocation of its license or prohibition from engaging in the customs declaration business imposed by the Customs in accordance with the law.

(6) It fails to pay taxes within three months after the expiration of the payment period.

(7) It fails to pay within six months after the expiration of the payment period the fine imposed, illegal proceeds confiscated or the amount equivalent to the value of smuggled goods and articles recovered, which is worth more than 10,000 yuan.

(8) It resists or obstructs customs officers' legal performance of their duties, and has been legally punished.

(9) It is fined or held criminally liable in accordance with the law for offering bribes to a customs officer.

(10) Other circumstances as provided for in laws, administrative regulations and customs rules.

Article 16 Where a dishonest enterprise's illegal act is serious, the Customs shall determine the enterprise as a seriously dishonest enterprise, and simultaneously include it in the list of seriously dishonest entities in the field of customs supervision of import and export, and take joint punitive action against it in accordance with laws and regulations and the provisions of the relevant policy documents issued by the state.

The Customs shall determine whether an illegal act falls under a serious circumstance based on whether the act seriously endangers the health, life or safety of the people, seriously disrupts fair market competition order or normal social order, or involves a refusal to fulfill legal obligations which seriously affects the credibility of the administrative agency, among others, and by taking into comprehensive consideration factors such as subjective malice, types of sanctions, amount of fines and confiscated money, and social impact.

Article 17 Enterprises not determined by the Customs as advanced certified enterprises, certified enterprises, dishonest enterprises, or seriously dishonest enterprises shall be administered by the Customs as general enterprises.

Chapter IV Determination Procedures and Administration Measures for Credit Ratings of Enterprises

Article 18 Enterprises applying for becoming advanced certified enterprises or certified enterprises shall submit written applications to the Customs and submit relevant materials as required by the Customs.

Article 19 The Customs shall examine the applications and relevant materials submitted by enterprises in accordance with the standards for advanced certified enterprises or standards for certified enterprises, and conduct on-site certification of the enterprises.

The certification work shall be conducted by customs officers with the professional qualifications for enterprise certification.

Article 20 The Customs shall, within 90 days of receipt of an application, conduct certification and make a decision. Under any special circumstance, the time limit for the Customs' certification may be extended by 30 days.

If an enterprise is subject to inspection or verification by the Customs during the certification period, or is under official investigation by the Customs for any suspected violation of laws, the time for such inspection, verification, or investigation is allowed not to be included in the time limit for certification.

Article 21 For an enterprise that meets the standards for advanced certified enterprises upon certification, the Customs shall make and issue the Certificate of an Advanced Certified Enterprise; for an enterprise that meets the standards for certified enterprises, the Customs shall make and issue the Certificate of a Certified Enterprise; and for an enterprise that fails to meet the standards for advanced certified enterprises or certified enterprises, the Customs shall make and issue a written decision on failure to pass the certification.

Article 22 The Customs shall review advanced certified enterprises once every five years, and review certified enterprises based on the credit evaluation results of enterprises.

Where the Customs discovers that the credit standing of an advanced certified enterprise or certified enterprise is abnormal, it may conduct a review of the enterprise at irregular intervals.

Article 23 The Customs shall notify an enterprise in advance before conducting a review of the enterprise, and conduct the review by reference to the certification procedures. If the conditions as prescribed by Customs are met, the review procedures may be simplified.

Article 24 Where, upon review, an enterprise meets the original grade standards, the Customs shall make and issue a written decision on passing the review; and where the enterprise fails to meet the standards, the Customs shall handle it according to the following provisions:

(1) If no circumstances as prescribed in Articles 15 and 16 of these Measures are discovered, the enterprise shall be notified in writing that it may apply for addressing the issues discovered according to applicable provisions.

(2) If the enterprise fails to apply for addressing the issues discovered according to applicable provisions or still fails to pass the review after addressing the issues discovered, a written decision on failure to pass the review shall be made and issued, the credit rating of the enterprise shall be adjusted, and the Certificate of an Advanced Certified Enterprise or the Certificate of a Certified Enterprise shall be withdrawn.

(3) If circumstances as prescribed in Articles 15 and 16 of these Measures are discovered, the credit rating of the enterprise shall be adjusted, and the Certificate of an Advanced Certified Enterprise or the Certificate of a Certified Enterprise shall be withdrawn.

Where an advanced certified enterprise does not meet the standards for advanced certified enterprises but meets the standards for certified enterprises, it shall be determined as a certified enterprise.

Where, during the review period, an enterprise applies for abandoning the implementation of administration of advanced certified enterprises or certified enterprises, the Customs shall make and issue a written decision on failure to pass the review, adjust the credit rating of the enterprise, and withdraw the Certificate of an Advanced Certified Enterprise or the Certificate of a Certified Enterprise.

Article 25 An advanced certified enterprise or a certified enterprise that is reclassified as a general enterprise by the Customs shall not apply for certification within one year.

Dishonest enterprises and seriously dishonest enterprises shall not apply for certification. Enterprises that have been reclassified as general enterprises by Customs shall not apply for certification within one year.

Article 26 The Customs may authorize a social intermediary to provide professional conclusions on issues concerning the certification and review of enterprises.

The professional conclusions on issues concerning the certification and review of enterprises provided by a social intermediary authorized by an enterprise may be taken as the reference basis for customs certification and review.

Article 27 Before making a decision to determine an enterprise as a dishonest enterprise or seriously dishonest enterprise, the Customs shall notify in writing the enterprise of the reasons and basis for making the decision and the enterprise's right to make a statement or defense in accordance with the law.

Where an enterprise is determined as a seriously dishonest enterprise and is included in the list of seriously dishonest entities in the field of customs supervision of import and export, the enterprise shall be also notified of the reminder of sanction measures, conditions and procedures for removal, and relief measures.

Article 28 Where an enterprise makes a statement or defense concerning the decision on determining the enterprise as a dishonest enterprise or seriously dishonest enterprise or including it in the list of seriously dishonest entities in the field of customs supervision of import and export, it shall make a statement or defense to the Customs in writing within five working days after receiving the written notification. Any failure to make a statement or defense within the prescribed time limit is deemed a waiver of the right to make a statement or defense.

The Customs shall conduct verification within 20 days. If the reasons given by the enterprise are tenable, the Customs shall adopt them.

Article 29 Where a dishonest enterprise corrects its dishonest act, eliminates adverse effects and meets the following conditions, it may apply to the Customs in writing for adjusting the credit rating:

(1) It has been determined as a dishonest enterprise for six months or more because it falls under the circumstance specified in subparagraph (3) or (4) of Article 15 of these Measures.

(2) It has been determined as a dishonest enterprise for three months or more because it falls under the circumstance specified in subparagraph (6) or (7) of Article 15 of these Measures.

A dishonest enterprise that does not fall under any circumstance specified in Article 15 or 16 of these Measures within one year shall be administered by the Customs as a general enterprise.

Article 30 Where a seriously dishonest enterprise corrects its serious dishonest act, eliminates adverse effects, and has been determined as a seriously dishonest enterprise for one year or more, it may apply to the Customs in writing for adjusting the credit rating. If the enterprise complies with the provisions, with the approval of the Customs, it shall be determined as a dishonest enterprise, and shall not be reclassified as a general enterprise within one year.

If the enterprise has been determined as a seriously dishonest enterprise for three years or more, the Customs shall re-determine its credit rating based on the credit standing of the enterprise.

When the Customs adjusts the credit rating of a seriously dishonest enterprise in accordance with the provisions of the preceding two paragraphs, it shall simultaneously remove the enterprise from the list of seriously dishonest entities in the field of customs supervision of import and export.

Article 31 When an enterprise applies for the adjustment of its credit rating in accordance with Articles 29 and 30 of these Measures, it shall also submit relevant evidentiary materials proving that it has performed its statutory obligations. However, the Customs shall not adjust the credit rating if any of the following circumstances exists and has not been eliminated:

(1) The information on the registration or filing of the enterprise is false.

(2) The enterprise fails to submit an annual credit information report in accordance with the relevant provisions.

(3) The enterprise refuses to cooperate with Customs supervision or on-site inspections.

Article 32 The Customs shall implement facilitative administration measures for advanced certified enterprises and certified enterprises, routine administration measures for general enterprises, and strict administration measures for dishonest enterprises and seriously dishonest enterprises.

The measures for the credit administration of enterprises shall be developed and issued by the General Administration of Customs separately.

Chapter V Publicity and Restoration of the Dishonesty Information of Enterprises

Article 33 The Customs shall, in accordance with the requirements for the building of a national social credit system, publicize the dishonesty information of enterprises on the “Credit China” website.

Article 34 The dishonesty information of enterprises shall be classified into three categories: minor, general, and serious.

Minor dishonesty information includes information on the warnings given and notices of criticism circulated by the Customs and other administrative sanctions imposed by applying the summary procedure.

Serious dishonesty information includes information on revocation of licenses, prohibition from engaging in customs declaration business, and administrative sanctions imposed for smuggling or intentional violations of the Export Control Law, as well as information on the list of seriously dishonest entities in the field of customs supervision of import and export and information on administrative sanctions related to inclusion in the said list.

Except for minor and serious dishonesty information, the information on other administrative sanctions imposed by the Customs is general dishonesty information.

Article 35 The Customs shall not publicize minor dishonesty information; and shall publicize the general dishonesty information for one year and the serious dishonesty information for three years. The starting time of a publicity period shall be governed by the provisions issued by the General Administration of Customs.

The Customs shall cease the publicity of the dishonesty information of an enterprise upon expiration of the publicity period. Where laws, administrative regulations, or policies on the building of a national social credit system provide otherwise, such provisions shall prevail.

Article 36 An enterprise that has corrected its illegal act and eliminated adverse effects and meets the following conditions may apply to Customs for the restoration of its dishonesty information:

(1) The general dishonesty information has been publicized for three months or more or the seriously dishonesty information has been publicized for one year or more.

(2) A credit commitment has been made.

(3) Other conditions as prescribed by laws, administrative regulations and the General Administration of Customs.

Article 37 An enterprise applying for the restoration of its dishonesty information shall submit the following materials in accordance with the provisions issued by the Customs:

(1) The evidentiary materials proving the correction of the illegal act and elimination of adverse effects.

(2) A letter of credit commitment.

(3) Other materials as prescribed by the General Administration of Customs.

Article 38 The Customs shall decide whether to accept an application for the restoration of dishonesty information within three working days of receipt of the application. If the application materials meet the relevant requirements, the application shall be accepted; and if the application materials fail to meet the requirements, the Customs shall notify the applicant and give the reasons.

The Customs shall make a restoration decision within seven working days from the date of acceptance of the application for the restoration of dishonesty information. If the circumstances are complicated, the time limit may be extended by ten working days.

Article 39 After making a decision to approve the restoration of dishonesty information, the Customs shall cease the publicity of relevant dishonesty information; and if the Customs denies restoration, it shall notify the applicant and give the reasons. An applicant that has an objection to a decision not to accept an application for the restoration of dishonesty information or a decision to deny restoration may file a complaint with the Customs.

Article 40 Where laws, administrative regulations, or policy documents of the CPC Central Committee and the State Council clearly provide that restoration is not allowed, the Customs shall not approve the restoration of dishonesty information.

Chapter VI Supplemental Provisions

Article 41 Where the Customs needs to conduct credit administration of the enterprises that are not registered or filed but are directly related to import and export business, these Measures shall apply mutatis mutandis.

Article 42 The credit administration of overseas enterprises producing imported food, foreign entities producing, processing and storing entry animal and plant products, and other overseas enterprises registered with the Customs shall be provided for by the General Administration of Customs separately.

Article 43 “Criminal offense” which is taken as the basis for the determination of an enterprise's credit standing shall be determined based on the date when the relevant legal instrument of the judicial authority takes effect.

“Administrative sanction imposed by the Customs” which is taken as the basis for the determination of an enterprise's credit standing shall be determined based on the date when the Customs' written decision on administrative sanction is made.

“Amount of fine” which is taken as the basis for the determination of an enterprise's credit standing means the sum of fines imposed, illegal gains confiscated, or value of goods and articles confiscated by the Customs.

Article 44 The following circumstances shall not be taken as a record for the Customs' determination of an enterprise's credit rating:

(1) The warnings given by the Customs to the enterprise or the notices of criticism of the enterprise circulated by the Customs.

(2) The administrative sanctions imposed by the Customs by applying the summary procedure.

(3) Other circumstance as prescribed by the General Administration of Customs.

Article 45 The legal instruments made and issued by the Customs during credit administration shall be served on enterprises, and come into effect on the date of service.

Article 46 For the purposes of these Measures, the following terms shall have the following meanings:

“Relevant personnel of an enterprise” means the legal representative, primary person in charge, chief financial officer, person in charge of customs affairs, and customs declarers, among others, of the enterprise.

“Relevant customs declaration documents” means customs declaration forms, entry and exit filing lists, manifests for inbound and outbound means of transport, declaration forms for the transport of transit goods, and other documents.

Article 47 These Measures are subject to interpretation by the General Administration of Customs.

Article 48 These Measures take effect on April 1, 2026, upon which the Measures of the Customs of the People's Republic of China for the Credit Administration of Enterprises Registered and Filed with the Customs issued by Order No. 251 of the General Administration of Customs on September 13, 2021, are repealed.