第二章　管理类别的设定 

第一节　进出口货物收发货人 

　　第六条　AA类进出口货物收发货人，应当同时符合下列条件： 

　　（一）已适用A类管理1年以上； 

　　（二）上一年度进出口总值3000万美元（中西部1000万美元）以上； 

　　（三）经海关验证稽查，符合海关管理、企业经营管理和贸易安全的要求； 

　　（四）每年报送《经营管理状况报告》和会计师事务所出具的上一年度审计报告；每半年报送《进出口业务情况表》。 

Chapter II  Setting of Management Categories 

Section 1  Consignees and Consigners of Imports and Exports 

Article 6  To be classified as Class AA, consignees and consigners of imports and exports shall meet all of the following requirements at the same time: 

（1）Having been classified as Class A for more than one (1) year; 

（2）The total import and export volume of the previous year was more than 30 million US dollars (10 million US dollars for enterprises of central and western areas  in China); 

（3） Customs validation and audit-based control shows requirements have been met in terms of Customs management, the enterprise’s operations and management, and trade security; 

（4）Submitting the Report on Operations and Management and the auditing report of the previous year prepared by an accounting firm on a yearly basis; and submitting the Information Form of Import and Export Business every six (6) months. 

　　第七条　A类进出口货物收发货人，应当同时符合下列条件： 

　　（一）已适用B类管理1年以上； 

　　（二）连续1年无走私罪、走私行为、违反海关监管规定的行为； 

Article 7　 To be classified as Class A, consignees and consigners of imports and exports shall meet all of the following requirements at the same time: 

（1）Having been classified as Class B for more than one (1) year; 

（2）Not having committed any smuggling crime or been involved in any smuggling activity, or violated any Customs regulatory provisions for one (1) consecutive year ; 

　　（三）连续1年未因进出口侵犯知识产权货物而被海关行政处罚； 

　　（四）连续1年无拖欠应纳税款、应缴罚没款项情事； 

　　（五）上一年度进出口总值50万美元以上； 

　　（六）上一年度进出口报关差错率3%以下； 

　　（七）会计制度完善，业务记录真实、完整；

（3）Not having any administrative penalty from Customs for intellectual property rights (IPR) infringement of imports or exports for one (1) consecutive year; 

（4）Not having any delinquent taxes payable, or delinquent fines and confiscations payable for one (1) consecutive year ; 

（5）The total import and export volume of the previous year was more than 500,000 US dollars; 

（6）The error rate of import and export declaration in the previous year was below 3%; 

（7）Having a well-developed accounting system with faithful and complete business records;