——海关对企业实施分类管理的类别及其标准目前,海关对企业实行分类管理的类别分为A、B、C、D四类。分类的标准为: A类标准(企业必须全部具备):在海关注册登记2年以上,且在企业分类管理评定之前连续6个月无走私违规行为记录,连续2年无拖欠海关税款情事,连续2年加工贸易合同按期核销,进口海关必检商品签订免验协议后2年内无申报不实记录;向海关提供的单据、证件真实、齐全、有效;有正常的进出口业务,年进出口总额在100万美元以上; 会计制度完善:财务账册健全,科目设置合理,业务记录真实可信;指定专人负责海关事务;连续2年报关单差错率在5％以下;凡设有存放海关监管货物仓库的企业,其仓库管理制度健全,仓库明细账目清楚,入库单、出库单(包括领料单)等实行专门管理,做 - Categories and Standards for Customs Administration of Enterprises to Implement Classification Management Currently, the categories of classification administration administered by the Customs to enterprises are divided into four categories: A, B, C and D. Classification criteria are as follows: Class A standard (enterprises must have all): No registration of smuggling violations for more than 2 years after registration at customs and for 6 consecutive months prior to the assessment of the classification of enterprises, no customs tax delinquency for 2 consecutive years, 2 consecutive years of processing trade contracts written off on schedule, imports of goods to be seized after the signing of inspection-free agreement no declaration of false agreements within 2 years without declaring false records; to the customs documents, certificates true, complete, valid; a normal import and export business, import and export The total amount of more than 1 million US dollars; perfect accounting system: a sound financial books, subjects set reasonable, the business records true and credible; designated person in charge of customs affairs; declarations for 2 consecutive years the error rate of 5% or less; Warehousing enterprises, the warehouse management system is sound, a clear inventory of the warehouse details, a single storage, a single (including picking list) and other specialized management, to do