The "Interim Measures of the People's Republic of China Customs Enterprise Credit Management" promulgated and implemented in accordance with Order No. 225 of the General Administration of Customs of the People's Republic of China. The original "Administrative Measures of the Customs of the People's Republic of China on Enterprise Classification" is repealed, and the changes in enterprise level management are as follows:

    So, what is the difference between general certification and advanced certification? This seemingly simple question, apart from the differences in regulations and standards between the two, in fact, there are still many points worthy of our attention. Xiaoguan summarized the following key points for everyone here.

1. Clear differences in legal provisions:

    Generally, certified companies apply the following management principles and measures: lower inspection rate of imported and exported goods; simplified inspection of import and export goods documents; priority in handling import and export procedures; other management principles and measures stipulated by the General Administration of Customs. In addition to the general management principles and measures for certified companies, advanced certified companies also apply the following management measures: before determining the commodity classification of imported and exported goods, customs valuation, or other customs procedures, the customs shall first go through the inspection and release procedures; the customs establishes for the enterprise Coordinator; for enterprises engaged in processing trade, the bank deposit account system is not implemented; AEO mutual recognition of the customs clearance measures provided by the customs of countries or regions.

2. Clear differences in certification standards:

    Generally, certified companies have three fewer items than advanced certification companies: import and export activities, information systems, and data management. At the same time, some texts themselves are much less than the requirements of advanced certification standards: there is no clear requirement for the internal organizational structure of "three The amount and frequency of the illegal records of enterprises are also much slower than those of advanced; there are a lot of hardware indicators in site safety; there is no requirement for personnel training for personnel safety; container safety is for container seals and seals. There are no strict requirements for storage; no requirements for safety inspections of transportation vehicles; no mandatory requirements for emergency mechanisms and reports for crisis management.

3. The difference between the rights of general certification and advanced certification companies:

    Compared with general certified companies, advanced certified companies enjoy the following preferential rights: first release taxes, shorten customs clearance time and reduce customs clearance costs; customs establish coordinators for enterprises; the lowest inspection rate; priority pilot rights. After going abroad, advanced certification companies can also enjoy the convenience of customs clearance provided by the customs of countries or regions that have achieved AEO mutual recognition with China, which is equivalent to obtaining a VIP card for fast customs clearance in relevant countries or regions around the world.

4. The willingness of enterprise certification is different:

    This is a very real problem. Enterprises are profit-seeking, otherwise, how can enterprises survive? Companies will evaluate everything they do . How much benefit can applying for AEO certification bring to the company, long-term or short-term? Is it immediate? Or is it dispensable? It is impossible to have the so-called general impulse shopping like shopping. Four words, "need or not"? If necessary, companies will naturally rush to scalp and apply? On the contrary, it has no enthusiasm.

    Recently, the customs has vigorously promoted the reform of corporate credit management. While strengthening the daily management of enterprises and fully fulfilling its supervisory duties, it has implemented differentiated supervision measures for honest and law-abiding enterprises, and strived to achieve "facilitating integrity and law-abiding, and punishment for untrustworthy violations."

    The AEO system is that the customs certifies companies with good credit status, law-abiding levels and safety measures, and provides corresponding customs clearance facilities for companies that have passed the certification. Becoming an AEO certified company means that you can enjoy the dividends released by customs credit management: customs clearance benefits are improved, customs clearance time is shortened, and customs clearance costs are reduced, thereby further improving the company's international trade competitiveness. When AEO companies export goods to countries (regions) that are mutually recognized by AEO, they can enjoy the convenience of customs import clearance of the other party.

    Enterprise credit is the core competitiveness of future enterprise development. Good corporate credit makes the company unable to feel the presence of customs in all aspects. On the contrary, untrustworthy companies are unable to escape the supervision of the customs and are struggling.

In addition to the above four points, the construction of the AEO certification system and the application organization form are also different, so I will not describe them here.

    What are the requirements for AEO certification for subsidiary companies and branches?

   (The Interim Measures of the Customs of the People's Republic of China on the Administration of Enterprise Credit" stipulates:

  Article 20 If the name of the enterprise or the customs registration code is changed, the result of the determination of the enterprise's credit status and management measures by the customs shall continue to apply.

  If an enterprise has any of the following circumstances, adjustments shall be made in accordance with the following principles.

(1) Where an enterprise undergoes a division and the surviving enterprise after the division assumes the main rights and obligations of the division's first enterprise, the results of the customs' determination of the credit status and management measures of the division's first enterprise shall be applied, and the remaining divided enterprises shall be regarded as first-time registered enterprises;

(2) In the event of dissolution and division of an enterprise, the divided enterprise shall be regarded as the first registered enterprise;

(3) When an enterprise undergoes an absorption merger, the merged enterprise shall apply the customs' determination of the credit status and management measures of the surviving enterprise after the merger;

(4) When the company is newly established and merged, the merged company shall be regarded as the first registered company

    The provisions of this regulation involve the existence and division of enterprises, dissolution and division, mergers by absorption, and mergers of new establishments, but there are no clear regulations and public explanations for group companies and branches.

    For example, if a company is certified as a “Advanced Certified Enterprise” by the customs in China, can foreign companies of the same group, such as parent company, brother company, and subsidiary companies need not go through the customs review and become the customs of the country where they are located? Advanced certified company? If the foreign parent company "or subsidiary" is an AEO advanced certified company, can its subsidiary "or parent company" in China be directly certified as an advanced certified company?

    We know that the object of customs certification management is customs registered enterprises. This is one of the basic principles of certification. Therefore, no matter what the nature of the company, it must be an independent legal entity and be registered with the customs before it can apply for certification. In my country, In a legal sense, the subsidiary company has legal person status and obviously needs to apply for it separately, while branch company does not have legal person status, so there is no need for independent application.

    This situation is the same as the EU's certification regulations. Certification companies in the EU must have a legal and valid registration number, which is a code issued by the customs of member states to companies with import and export activities. This code can be used within the EU. The future is to better protect the "EU Customs Code" Effective implementation of "The scurity amendment to the Community Customs Code". Therefore, any company must be registered by the customs and be certified by the customs to become a senior

    Certified companies or general certified companies. This qualification does not automatically apply to affiliated companies such as parent companies and subsidiaries.

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