颁布日期：19991220 　实施日期：19991220 　颁布单位：海关总署

　　Announcement of the General Administration of Customs

　　December 20, 1999

　　The circular of the General Administration of Customs on the partial adjustment of the evaluation¹ standards for enterprise classification as of January 1, 2000 has been received. The content adjusted is announced as follows:

　　I. Relevant customs shall not apply the deposit account systems for processing trade to enterprises that meet the conditions set in Article 29 of the Detailed² Rules for the Implementation³ of the Measures of the Customs of the People's Republic of China on Classified Enterprise Administration.

　　Relevant customs shall apply the shadow deposit account system for processing trade to enterprises in the processing trade to which A administration is applied⁴ according to Article 6 of the Measures of the Customs of the People's Republic of China on Classified Enterprise Administration, nor are there any deposit requirements for their import of goods under import restrictions⁵.

　　The standards stipulated⁶ in the relevant documents shall be strictly⁷ observed while the evaluation of enterprises to which A administration shall be applied being conducted. At the same time, the enterprises should be administrated dynamically. Customs shall make timely adjustment of the administrative⁸ type upon discovery of enterprises' involvement in the illegal practice of smuggling⁹.

　　II. The fine imposed on enterprises for their rule-violating practices shall not exceed RMB ￥10, 000, and shall not be entered into the evaluation record of enterprises to which C administration is applied.

　　III. If an enterprise's rule-violating practices number two or more within one year, but still not surpassing 1‰ of the number of declarations it made at the Customs the year before, C administration shall still not be applied.

　　IV. Unlawful practices occurring after January 1, 1999 shall be entered into the evaluation records of enterprise to which C administration is applied.