On November 21, 2023, the General Administration of Customs issued Announcement No. 170 of this year, the content of the announcement is: the behavior of non-customs declaration enterprises that violate customs supervision regulations within one year due to non-subjective intention will not be included in the record of the credit status of untrustworthy enterprises determined by the customs, and the announcement is valid from December 1 this year to December 31, 2025.
What do you think of this announcement? In my opinion, I will interpret the key information.
First, the objects that are not included in the credit status records of untrustworthy enterprises recognized by the customs are non-customs declaration enterprises, that is, in addition to customs declaration enterprises, domestic goods consignees and consignors, production and sales units and consumption and use units are all subject to this announcement.
Second, it is not subjective intentional, that is, the violation caused by negligence, and if it is subjectively caused, this announcement does not apply.
Third, this announcement applies only if the illegal act occurs within one year, that is, the act occurs within one year from the date of this announcement.
Fourth: This announcement applies to the acts that have been administratively punished by the Customs, but not if they are criminal acts.
The above four conditions are indispensable and cannot be partially met.
Although this announcement is only valid for two years, I also believe that it is a progress in the rule of law. Credit status record is an important piece of information for an enterprise, and if it is included in the list of dishonest enterprises identified by the customs, it will cause serious restrictions on investment and financing, business development, etc., and should be treated with caution. From the perspective of overall consideration and precise law enforcement, this announcement is a kind of humane law enforcement for import and export enterprises, which is a great progress.