第十三条 A类报关企业，应当同时符合下列条件：
（一）已适用B类管理1年以上；
（二）企业以及所属执业报关员连续1年无走私罪、走私行为、违反海关监管规定的行为；
（三）连续1年代理报关的货物未因侵犯知识产权而被海关没收；
（四）连续1年无拖欠应纳税款、应缴罚没款项情事；
（五）上一年度代理申报的进出口报关单及进出境备案清单等总量在3000票以上；
（六）上一年度代理申报的进出口报关差错率在3%以下；
Article 13 To be classified as Class A, agent declaration enterprises 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） Enterprises themselves and their certified Customs brokers have not committed any smuggling crime or been involved in any smuggling activity or violated any Customs regulatory provisions for one (1) consecutive year;
（3）None of the goods declared under their agency has been confiscated by Customs due to IPR infringement for one (1) consecutive year ;
（4）Not having any delinquent taxes payable, or delinquent fines and confiscations payable for one (1) consecutive year ;
（5） Having lodged more than 3,000 import and export declaration forms or entry and exit recordation forms as agent in the previous year;
（6）The error rate of import and export declaration under their agency is below 3% in the previous year;
（七）依法建立账簿和营业记录，真实、正确、完整地记录受委托办理报关业务的所有活动；
（八）每年报送《经营管理状况报告》；
（九）按照规定办理注册登记许可延续及《中华人民共和国海关报关企业报关注册登记证书》的换证手续和相关变更手续；
（十）在商务、人民银行、工商、税务、质检、外汇、监察等行政管理部门和机构无不良记录。
（7）Legally keeping the book of accounts and operation records, and faithfully, accurately and completely recording all activities involved in commissioned Customs clearance business;
（8）Submitting the Report on Operations and Management every year;
（9）Going through reissuing procedure and corresponding alteration procedures for the Certificate of the Customs of the People’s Republic of China on Registration of Agent Declaration Enterprises for Customs Declaration in accordance with applicable provisions;
（10）Not having any bad record in administrative departments or institutions such as foreign trade authorities, the People’s Bank of China, departments of industry and commerce, taxation authorities, quality inspection authorities, foreign exchange authorities and anti-corruption supervisory departments.
第十四条 报关企业有下列情形之一的，适用C类管理：
（一）有走私行为的；
（二）1年内有3次以上违反海关监管规定的行为，或者1年内因违反海关监管规定被处罚款累计总额人民币50万元以上的；
（三）1年内代理报关的货物因侵犯知识产权而被海关没收达3次的；
（四）上一年度代理申报的进出口报关差错率在10%以上的；
（五）拖欠应纳税款、应缴罚没款项人民币50万元以下的；
Article 14 Should there be any of the following circumstances, agent declaration enterprises shall be classified as Class C:
（1）Having been involved in smuggling activities;
（2） Having violated Customs regulatory provisions for more than three (3) times within one (1) year, or having been fined for violating Customs regulatory provisions more than RMB 500,000 in aggregate terms within one (1) year;
（3）Goods declared under their agency have been confiscated 3 times or more within one (1) year due to IPR infringement.
（4） The error rate of import and export declaration under their agency was above 10% in the previous year;
（5）Having delinquent taxes payable or delinquent fines and confiscations payable with the amount being less than RMB 500,000;
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