At the end of the first quarter of 2026, the revised version of the Measures for Managing the Credit Ratings of Enterprises Registered with Customs Authorities (hereinafter referred to as the “Measures”), issued by the General Administration of Customs of the People’s Republic of China (hereinafter referred to as “GAC”) on January 13, 2026, entered into force.
A customs credit rating is a system under which the GCD assigns a credit rating to each participant in foreign trade activities based on their history of compliance with legislation, internal control systems, and financial condition.
In practice, the rating determines the extent of customs benefits to which a foreign trade entity is eligible. For example, it affects the frequency of inspections, the intensity of audits, and the speed of customs clearance. This system is linked to the World Customs Organization’s Authorized Economic Operator (hereinafter “AEO”) program.
Key changes:
- A new five-tier rating system. The most significant change introduced by the Measures is the transformation of the previous rating model into a five-tier system.
Organizations that have achieved the two highest rating levels are automatically granted the status of Chinese AEOs. This entitles them to simplified customs procedures within China, as well as similar preferences in partner countries based on international mutual recognition agreements.
- Expansion of the Scope of Application. The Measures now apply not only to organizations registered with customs authorities, but also to customs declarants, their legal representatives, and organizations that are not registered with customs authorities but are directly involved in import and export activities.
- A mechanism for restoring credit ratings has been introduced. The Measures establish the conditions for submitting an application, the list of required documents, the review deadlines, and the grounds for denying a request to restore creditworthiness.
Thus, the Measures significantly update the customs credit rating system as a tool for allocating customs benefits and exercising control: a five-tier model has been introduced, the scope of individuals and organizations subject to the requirements has been expanded, and a mechanism for restoring creditworthiness has been established.
