（一）有走私罪的； 

　　（二）1年内有2次以上走私行为的； 

　　（三）1年内有3次以上因进出口侵犯知识产权货物而被海关行政处罚的； 

　　（四）拖欠应纳税款、应缴罚没款项人民币50万元以上的。 

（1）Having committed a smuggling crime; 

（2） Having been involved in smuggling activities for more than twice within one (1) year; 

（3）Having received administrative penalty from Customs for IPR infringement of imports and exports for more than three (3) times within one (1) year; 

（4） Having delinquent taxes payable or delinquent fines and confiscations payable with the amount being more than RMB 500,000. 

　　第十条　进出口货物收发货人未发生本办法第八条和第九条所列情形并符合下列条件之一的，适用B类管理： 

　　（一）首次注册登记的； 

　　（二）首次注册登记后，管理类别未发生调整的； 

　　（三）AA类企业不符合原管理类别适用条件，并且不符合A类管理类别适用条件的； 

　　（四）A类企业不符合原管理类别适用条件的。 

Article 10　Where none of the circumstances listed in Article 8 and Article 9 of these Measures has occurred and one of the following conditions has been met, consignees and consignors of imports and exports shall be classified as Class B: 

（1）Being registered for the first time; 

（2） Management classification remaining unchanged since the initial registration; 

（3）Enterprises of Class AA no longer up to par with the management requirements for Class AA nor with the requirements for Class A ; 

（4） Enterprises of Class A no longer up to par with the management requirements for Class A;. 

　　第十一条　在海关登记的加工企业，按照进出口货物收发货人实施分类管理。 

第二节　报关企业 

　　第十二条　AA类报关企业，应当同时符合下列条件 ： 

　　（一）已适用A类管理1年以上； 

　　（二）上一年度代理申报的进出口报关单及进出境备案清单总量在2万票（中西部5000票）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《报关代理业务情况表》。 

Article 11  The classified management of enterprises engaging in processing trade registered with Customs shall follow the provisions applicable to consignees and consigners of imports and exports. 

Section 2  Agent Declaration Enterprises 

Article 12  To be classified as Class AA, agent declaration enterprises 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） Having lodged more than 20,000 (5,000 for central and western areas in China) import and export declaration forms or entry and exit recordation forms as agent in the previous year; 

（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 Agent Declaration Business every six (6) months.