（六）代理报关的货物涉嫌走私、违反海关监管规定拒不接受或者拒不协助海关进行调查的；
（七）被海关暂停从事报关业务的。
第十五条 报关企业有下列情形之一的，适用D类管理：
（6） Having refused to accept or assist Customs investigations when the goods declared under their agency are suspected of smuggling or violating Customs regulatory provisions;
（7）Agent declaration business has been suspended by Customs.
Article 15 Should there be any of the following circumstances, agent declaration enterprises shall be classified as Class D:
（一）有走私罪的；
（二）1年内有2次以上走私行为的；
（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4次以上的；
（四）拖欠应纳税款、应缴罚没款项人民币50万元以上的。
第十六条 报关企业未发生本办法第十四条和第十五条所列情形，并符合下列条件之一的，适用B类管理：
（1）Having committed a smuggling crime;
（2） Having been involved in smuggling activities more than twice within one (1) year;
（3）Goods declared under their agency have been confiscated more than 4 times within one (1) year due to IPR infringement;
（4）Having delinquent taxes payable or delinquent fines and confiscations payable with the amount being more than RMB 500,000.
Article 16 Where none of the circumstances listed in Article 14 and Article 15 of these Measures has occurred and one of the following conditions has been met, agent declaration enterprises shall be classified as Class B:
（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。
（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.
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