第二十五条　AA类或者A类企业涉嫌走私被立案侦查或者调查的，海关暂停其与管理类别相应的管理措施；暂停期内，按照B类企业的管理措施实施管理。 

　　第二十六条　企业仅名称或者海关注册编码发生变化的，其管理类别可以继续适用，但是有下列情形之一的，按照下列方式调整： 

（一）企业发生存续分立，分立后的存续企业承继分立前企业的主要权利义务或者债权债务关系的，其管理类别适用分立前企业的管理类别，其余的分立企业视为首次注册企业； 

（二）企业发生解散分立，分立企业视为首次注册企业； 

（三）企业发生吸收合并，合并企业管理类别适用合并后存续企业的管理类别； 

（四）企业发生新设合并，合并企业视为首次注册企业。 

Article 25  Class AA or A enterprises under investigation due to suspicions of smuggling shall be suspended from the management measures for the class under which they have been classified, and shall be managed as Class B enterprises during the suspension. 

Article 26  When changes occur to an enterprise, if it is only a change of its name or its registration number with Customs, its management classification shall remain unchanged. However, under any of the following circumstances, adjustment shall be made pursuant to the following methods: 

（1）Where a division by continued existence has occurred, the surviving enterprise inheriting the principal rights and obligations or debtor-creditor relationships from the original enterprise shall inherit the management classification of the original enterprise obtained before the division, while other enterprises formed as a result of the division shall be deemed as enterprises that have registered with Customs for the first time; 

（2）Where a division by dissolution has occurred, enterprises formed as a result of the division shall all be deemed as enterprises that have registered with Customs for the first time.; 

（3）Where a merger by absorption has occurred, the management classification of the enterprise formed as a result of the merger shall be that of the surviving enterprise of the merger. 

（4）Where a merger by incorporation has occurred, the enterprise formed as a result of the merger shall be deemed as one that has registered with Customs for the first time. 

第四章　管理措施的实施 

　　第二十七条　报关企业代理进出口货物收发货人开展报关业务，海关按照报关企业和进出口货物收发货人各自适用的管理类别分别实施相应的管理措施。 

　　因企业的管理类别不同导致应当实施的管理措施抵触的，海关按照下列方式实施： 

（一）报关企业或者进出口货物收发货人为C类或者D类的，按照较低的管理类别实施相应的管理措施； 

（二）报关企业和进出口货物收发货人均为B类以上管理类别的，按照报关企业的管理类别实施相应的管理措施。 

Chapter IV  Implementation of Management Measures 

Article 27　Where an agent declaration enterprise is declaring to Customs on behalf of the consignee and consigner of imports and exports, Customs shall apply corresponding management measures according to the respective management classes under which the agent declaration enterprise, the consignee and the consigner have been respectively classified. 

In case a discrepancy of management measures has arisen due to the different classes of enterprises involved, Customs shall proceed according to the following circumstances: 

（1）Where the agent declaration enterprise or the consignee and consigner of imports and exports are classified under Class C or Class D, the management measures for the lower class shall be adopted; 

（2）Where both the agent declaration enterprise and the consignee and consigner of imports and exports are classified under a class above Class B, the management measures shall be adopted based on the class of the agent declaration enterprise.