第二十八条　加工贸易经营企业与承接委托加工的生产企业管理类别不一致的，海关对该加工贸易业务按照较低的管理类别实施相应的管理措施。 

Article 28　Where the enterprise engaged in processing trade and the producing enterprise undertaking commissioned processing are classified under different management classes, Customs shall adopt management measures on this processing trade business based on the lower class. 

第五章　附  则 

　　第二十九条　走私罪的时间认定以人民法院刑事判决书生效时间为准。 

　　走私行为、进出口侵犯知识产权货物行为、违反海关监管规定的行为以海关行政处罚决定书生效时间为准。 

　　第三十条　警告以及罚款额在人民币1万元以下的违反海关监管规定行为，不作为企业分类管理评定记录。 

Chapter V  Supplementary Provisions 

Article 29　 The time that a smuggling crime is constituted shall be determined as the time when the criminal verdict issued by the People’s Court takes effect. 

The time that smuggling activities, IPR infringements of imports and exports, and violation of Customs regulatory provisions are constituted shall be determined as the time when the Customs Administrative Penalty Decision takes effect. 

Article 30　Violation of Customs regulatory provisions where only a warning or a fine of less than RMB 10,000 has been issued for punishment shall not be included in the record for evaluating the management classification of enterprises. 

　　第三十一条　本办法下列用语的含义是： 

　　“其他企业”，指在海关注册登记的进出口货物收发货人、报关企业外，海关总署规定的其他从事与进出口活动直接有关的企业。 

　　“中西部”，指除东部地区以外的其他地区。东部地区包括北京市、天津市、上海市、辽宁省、河北省、山东省、江苏省、浙江省、福建省、广东省。 

Article 31  Under these Measures: 

 “Other enterprises” means enterprises directly engaged in import and export activities stipulated by the General Adminstration of Cusotms other than Customs-registered consignees and consigners of imports and exports and agent declaration enterprises. 

 “Central and western areas” means areas other than the eastern area. The eastern area includes Beijing, Tianjin, Shanghai, Liaoning Province, Hebei Province, Shandong Province, Jiangsu Province, Zhejiang Province, Fujian Province and Guangdong Province.