“拖欠应纳税款”，指自缴纳税款期限届满之日起超过3个月仍未缴纳进出口货物、物品应当缴纳的进出口关税、进出口环节海关代征税之和，包括经海关认定违反海关监管规定，除给予处罚外，尚需缴纳的税款。 

　　“拖欠应缴罚没款项”，指自海关行政处罚决定规定的期限届满之日起超过3个月仍未交付海关罚款、没收的违法所得和追缴走私货物、物品等值价款。 

“Delinquent taxes payable” means the sum of unpaid due tariffs and taxes levied by Customs on imported and exported goods or articles in arrears over three (3) months as of the expiration date of tax payment, including the unpaid due tariffs and taxes besides the fine, where Customs has ascertained that there is violation against Customs regulatory provisions. 

"Delinquent fines and confiscations payable” means unpaid Customs fines, confiscated illegal gains and money of equal value to smuggled goods and articles in arrears over three (3) months as of the expiration date of the payment time limit set by Customs in the Customs' decision of administrative penalty. 

　　“进出口总值”，包括海关贸易统计与单项统计数据，以海关的统计为准,有关数据仅用于海关企业分类管理。 

　　“报关差错率”，指企业上一年度所有报关员记分的总次数除以报关单总数的百分比。 

　　“1年”，指连续的12个月。 

　　“年度”，指1个公历年度。 

　　“以上”，包含本数。 

　　“以下”，不包含本数。 

　　第三十二条　本办法由海关总署负责解释。 

“Total import and export volume”, which is calculated based on both Customs trade statistics and single item statistics, shall take the Customs statistics as the standard; the data concerned shall only be used for classified management of enterprises by Customs. 

“Error rate of declaration” means the percentage obtained with the scoring times of all Customs declarers of the concerned enterprise divided by the total number of  its declaration forms in the previous year. 

“One year” means twelve (12) consecutive months. 

“Year” means a calendar year. 

“More than” includes the number itself. 

“Less than” excludes the number itself. 

Article 32 These Measures shall be interpreted by the General Administration of Customs of the People’s Republic of China. 

　　第三十三条　本办法自 2008 年 4 月 1 日起 施行。 1999 年 3 月 31 日 海关总署令第71号公布的《中华人民共和国海关对企业实施分类管理办法》、 2001 年 7 月 20 日 海关总署、对外贸易经济合作部令第86号公布的《关于大型高新技术企业适用便捷通关措施的审批规定》同时废止。

Article 33  These Measures shall be effective as of April 1, 2008. The Measures of the General Administration of Customs of the People’s Republic of China on Adoption of Classified Management of Enterprises promulgated in the form of Decree No. 71 of the General Administration of Customs on March 31, 1999 and the Provisions on Examination and Approval for the Application of Facilitated Customs Clearance to Large New- and High-Tech Enterprises promulgated in the form of Decree No. 86 of the General Administration of Customs and the Ministry of Foreign Trade and Economic Cooperation of the People's Republic of China on July 20, 2001 shall be repealed simultaneously.