第二十七条 认证企业涉嫌走私被立案侦查或者调查的，海关应当暂停适用相应管理措施。认证企业涉嫌违反海关监管规定被立案调查的，海关可以暂停适用相应管理措施。海关暂停适用相应管理措施的，按照一般信用企业实施管理。

　　第二十八条  企业有本办法规定的向下调整信用等级情形的，海关停止适用相应管理措施，按照调整后的信用等级实施管理。

Article 27 

Where a certified enterprise is detected or investigated due to being suspected of smuggling, the Customs Administration shall suspend the applicability of corresponding management measures. Where a certified enterprise, being suspected of violating customs regulatory provisions, is thus investigated, the Customs Administration shall suspend the applicability of corresponding management measures. The enterprises falling into the above circumstances shall be treated as general-credit enterprises. 

Article 28 

The Customs Administration shall suspend the applicability of corresponding management measures if the credit level of enterprises is downgraded, and apply management measures in the light of the adjusted credit level. 

　　第五章　附则

　　第二十九条 作为企业信用状况认定依据的走私犯罪，以司法机关相关法律文书生效时间为准进行认定。

　　作为企业信用状况认定依据的走私行为、违反海关监管规定行为，以海关行政处罚决定书作出时间为准进行认定。

　　企业主动披露且被海关处以警告或者5万元以下罚款的行为，不作为海关认定企业信用状况的记录。

Chapter V   Supplementary Provisions 

Article 29  The crime of smuggling, as a reference of determining the credit status of an enterprise, shall be ascertained on the basis of the effective date of the legal instruments of judicial agencies. 

The acts of smuggling and violations of customs regulatory provisions on which the determination of credit status of an enterprise is based shall be ascertained on the basis of the date on which the administrative sanction decision is rendered by the Customs Administration. 

The acts of voluntary discloure by an enterprise and the resulting warnings or fines under RMB 50 thousand (50,000) by the Customs Administration shall not be deemed as a record in determining its credit status.