On April 1, 2026, the Announcement No. 32 of the General Administration of Customs officially came into effect. This new regulation introduces significant adjustments to customs credit management, covering key areas such as the determination of enterprise credit ratings, penalties for untrustworthy conduct, and mechanisms for credit restoration.
To help import and export enterprises stay informed about policy changes and mitigate risks, we have summarized the 5 core points of this regulation along with recommendations for business responses. Feel free to save and share!
Credit Information Anomaly Enterprise List: Five “Red Line” Scenarios
Enterprises that fall under any of the following circumstances will be included in the Credit Information Anomaly Enterprise List. During this period, their credit rating cannot be upgraded, and customs will not accept applications for untrustworthy information restoration:
- Failure to submit the annual credit information report as required；
- The contact information registered with customs is unreachable, and the place of business cannot be located during an on-site inspection；
- Registered or filed information is inaccurate, or changes have not been made, and the enterprise refuses to rectify after being ordered to do so；
- Listed in the operating anomaly list by the market supervision department (due to unreachable registered address or place of business)；
- Recognized by the tax department as a tax delinquent (missing or uncontactable)。
Identification of Seriously Untrustworthy Enterprises: 8 Types of “High-Voltage Lines” Not to Be Crossed
Any enterprise that meets any of the following conditions will be directly identified as a seriously untrustworthy enterprise and will be subject to the strictest supervision:
- ● Criminal penalties imposed by judicial authorities for violations of customs regulations;
- ● Two or more administrative penalties within one year for smuggling or intentional violations of the Export Control Law;
- ● Administrative penalties for violations of import/export prohibition or restriction regulations within one year, with a cumulative amount exceeding 2.5 million RMB;
- ● Administrative penalties for violations of inspection and quarantine regulations within one year, with a cumulative amount exceeding 2.5 million RMB;
- ● Unpaid taxes for more than three months, resulting in compulsory enforcement by customs or fines for obstructing tax collection;
- ● Failure to pay fines or illegal gains within the prescribed period, resulting in additional fines by customs or compulsory enforcement by the court;
- ● Resistance or obstruction of customs law enforcement, with relevant personnel subjected to criminal penalties or administrative detention;
- ● Bribery of customs staff, with a cumulative amount exceeding 30,000 RMB or resulting in criminal penalties.
Suspension Rules for Facilitative Measures for Advanced Certified Enterprises
- ● During criminal investigation filing: Customs shall suspend the application of facilitative measures;
- ● During administrative investigation filing: Customs may suspend facilitative measures (except for cases handled through summary procedures or fast-track processing).
Once an enterprise is subject to a criminal investigation filing, its certification and review processes will also be suspended, which may have a long-lasting impact. This requires close attention.
New Channel for Credit Restoration: Applications Through “Credit China”
Enterprises seeking to restore their credit status must submit applications unified through the “Credit China” website without the need for offline processing.
For seriously untrustworthy enterprises applying for credit restoration, customs will adjust their credit rating accordingly. The restoration process is now more transparent and standardized.
New Rules for Determining Enterprise Credit Ratings
- ● Independent determination for branches: Enterprises and their branches registered with customs will have their credit ratings determined separately;
- ● Merger and division rules: If the unified social credit code remains unchanged, the original rating continues; if the code changes, the rating is reassessed;
- ● Voluntary relinquishment mechanism: Enterprises may voluntarily relinquish their advanced certified or certified status and be reclassified as regular enterprises.
Tasks Enterprises Need to Undertake (Recommended for Immediate Action)
✓ 1. Self-Check of Basic Information
Log in to the “China Customs Enterprise Import and Export Credit Information Disclosure Platform” (http://credit.customs.gov.cn) to verify the accuracy of contact information, registered address, and filing details, ensuring all information is valid and up to date.
✓ 2. Monitoring Credit Status
Regularly check the disclosure platform and the “Credit China” website to monitor the credit status of the enterprise and its branches. If any discrepancies are found, file an appeal promptly.
✓ 3. Application for Transitional Policy (Deadline: April 30)
Qualified former general certified enterprises may apply for a credit status assessment through the “China Customs Credit Management Service Platform.” Those rated as “Excellent” or “Good” will be directly recognized as certified enterprises without an on-site audit.
✓ 4. Renewal of Advanced Certified Enterprise Certificates
Apply for a new version of the certificate based on the original advanced certified enterprise certificate. Branches may apply for certificates separately.
✓ 5. Development of Internal Compliance Systems
Establish a compliance review mechanism based on the 8 types of seriously untrustworthy scenarios, manage administrative penalty risks, and improve compliance management across the entire import/export process.
✓ 6. Confirmation of Electronic Delivery Address
Confirm whether you agree to use electronic delivery methods. If so, provide accurate contact information, and notify customs in writing in case of any changes.
- ● Original advanced certified/untrustworthy enterprise designations remain valid;
- ● Original seriously untrustworthy entity lists will be uniformly removed by customs;
- ● For unresolved matters prior to April 1, 2026, the principle of favoring the enterprise will apply in determining whether to follow old or new rules;
- ● For the 2026 advanced certified enterprise review, enterprises may voluntarily choose whether to apply the new financial status standards.
The new regulation officially took effect on April 1, 2026, and the former document (署企发〔2021〕104号) has been simultaneously annulled.
Customs credit management is becoming increasingly refined and interconnected. Only by proactively adapting and ensuring compliant operations can enterprises navigate import and export customs clearance smoothly and steadily.
If you have any questions regarding customs credit management, please feel free to contact us. We will continue to provide professional and timely customs support!
Post time: Apr-03-2026