《海关AEO认证者指南》译析丨不是谁都可以胜任海关认证官员

《海关AEO认证者指南》主要旨在构建海关行政部门在AEO认证过程，特别是与安全有关的规定和管理政策的验证方面的能力。预期《指南》将有助于使世界各地的AEO认证方案协调一致，从而促进AEO互认谈判。

我们认为通过对《指南》的学习，可有助于广大涉外企业更好地理解和准备AEO认证，从而有助于AEO认证过程的透明度和可预测性，有效促进海关和企业之间更大的信任。

Purpose: The Guide provides practical guidance to assistcountries in carrying out AEO validation in a standardised manner sets out theessential elements required, and promotes a common minimum set of competenciesof Customs officers tasked with conducting validations.

目的：本指南为协助各国以标准化的方式进行AEO认证提供了实用的指导，列出了所需的基本要素，并且提高了执行认证任务的海关官员共同的最低（资质）标准要求。

The SAFE Framework of Standards (FoS)incorporates the AEO concept (Authorized Economic Operator) and providesbaseline technical guidance for the implementation of AEO programmes at globallevel between WCO Members and the international trade community. It is designedto serve as a starting point for national AEO programme implementation andsupports the effective application of the standards and information that areoutlined in Pillar II (Customs-to-Business Partnerships) and in Annex IV of theSAFEFramework.

贸易安全和便利标准框架(FoS)纳入了AEO (经认证的经营者)概念，并为WCO成员国和国际贸易团体在全球层面实施AEO计划提供了基本技术指导。它的目的是作为国家AEO计划执行的起点，并支持有效应用第二支柱(海关到商界的伙伴关系)和贸易安全与便利标准框架附件四中概述的标准和信息。

The concept is strongly based on thepartnership of customs with the economic operator. This implies that therelationship between customs and AEO should be always based on the principlesof mutual transparency, correctness, fairness and responsibility andmutual  respect for each other’s rolesand responsibilities in this regard. Customs expects the AEO to act in linewith customs legislation and to inform customs about any difficulties to complywith the legislation. Customs should provide support to achievethis.

这一概念牢固建立在海关与经济运营商的伙伴关系之上。这意味着海关与AEO之间的关系应始终建立在相互透明，准确，公平和负责的基础之上，并相互尊重彼此在这方面的作用和责任。海关希望AEO按照海关立法行事，并告知海关有关遵守法律的任何困难。海关应为此提供支持。

AEO status is granted to an economic operatorthat satisfies criteria such as Customs compliance, management of commercialrecords, financial solvency and appropriate security and safety standards.

AEO身份被授予满足海关法律法规，商业记录管理良好，财务偿付能力稳健以及具有适当的保安和安全准则等标准的经营者。

AEO validationand the role of an AEO validator therein, is paramount for the AEO concept. TheAEO validation procedure, including re-assessmentre-validation and/ormonitoring processes is risk based (see also 4 and 5.2.).

 AEO认证和AEO认证程序的作用对于AEO概念是至关重要的。 AEO认证程序，包括重新评估，重新认证和/或监测过程是基于风险的（参见4和5.2）。

The aim of the validation procedure is toverify that the applicant meets, and the AEO continues to meet, therequirements of its scope of authorization. The economic operator that receivesan AEO authorization is considered a trusted economic operator for Customs(and, where applicable, for other partner government agencies also), andreceives operational benefits. Furthermore by relying on the compliance of theAEO, Customs improve their risk management as well and can use their resourcesbetter.

认证程序的目的是验证申请人是否符合并且持续符合AEO授权范围的要求。获得AEO授权的经营者是被海关承认的（并且也适用于其他合作的政府机构）的可靠经营者，并获得运营利益。此外，海关依靠AEO的合规性，也可以改善风险管理，并且更好地利用资源。

This AEO Validator Guide will provide a setof competencies for the long-term application of the AEO process. These corecompetencies form a “baseline” that should be followed by all parties engagedin this effort.

此AEO认证指南将为AEO过程的长期应用提供一系列权限。这些核心权限形成了一个“基线”，参与这项工作的所有各方都应遵循这一基准。

The Guide is intended as anaid for administrations in the organization andcarrying out of Customs AEO validation controls. The specific aims are to:

本指南旨在帮助相关组织中的主管部门和实施海关AEO认证控制。具体目标是：

create a set of competencies togive the assurance of the competence of Customs validators;

建立一系列权限来保证海关认证人员的能力

set out essential elementsneeded to carry out an AEOvalidation;

列出实施AEO认证所需的基本要素

provide practical guidance to assist AEO validators in carrying outAEO validation in a standardised manner by sharing techniques andexpertise

协助AEO认证人员通过共享技术和专业知识，以标准化方式为AEO认证人员提供实用指导

promote a common approach to Customs AEO validation and applyworking methods suited to the national, regional and internationalcontext.

推动一个海关AEO认证的通用方法，及适用于不同国家、区域和国际背景的工作方法。

facilitates the efficiency of mutual recognition negotiations andimplementations processes.

促进互认谈判和实施过程的效率。

Customs administrations shouldensure that validators have the necessary competenciesto undertake an effective AEO validation.

海关应确保认证人员具备开展有效AEO认证工作所需的能力。

knowledge of Customs legislation, including Customs procedures andregimes and other legislation to be applied byCustoms;

海关法规，包括海关程序和、制度以及其他海关适用的法律法规

knowledge of Customssimplifications;

简化海关手续的相关知识

knowledge of theRevised Kyoto Convention, the SAFE Framework of Standards and history ofAEO;

经修订的“京都公约”、贸易安全与便利标准框架和AEO的历史知识

knowledge of national AEOprogramme;

国家AEO程序知识

knowledge of the legal environment of an economicoperator; 

企业经营者的法律环境

knowledge of risk management principles andtechniques; 

风险管理原则和相关技术

knowledge of audit and computer-assisted auditing packages andtechniques;

审计和计算机辅助审计程序包和技术;

knowledge of bookkeeping and IT applications for financial accountingandreporting;

会计记账、财务报表和电算化应用;

knowledge of information technology including ITsecurity;  

信息技术知识，包括信息安全

knowledge (basic) of multiple languages whereneeded; 

掌握多种语言基础知识（必要时）

knowledge of safety and security programmes from other government orinter- governmental agencies (for example Regulated Agent/Known Consignor, ISPScode, andothers); 

其他政府部门或者政府部门间的安全保障措施（例如：受监管的代理人或已知的货主，ISPS代码等）

knowledge about relevant commercial standards and certifications (forexample ISO, TAPA, BASC andothers);

相关商业标准和认证的知识（例如ISO,TAPA,BASC等）

knowledge of bilateral or multilateral treaty obligations, localcultures; 

双边或者多边条约义务、当地文化

knowledge of the global supply chainand; 

全球供应链知识

knowledge of Industry’s bestpractices. 

行业最佳实践知识

ability to identify and solveproblems;

识别和解决问题的能力

ability to undertake appropriate technicalresearch; 

进行适当技术研究的能力

ability to liaise with Customs, partner government agencies andeconomic operators, in a consultativeprocess;

在协商过程中与海关、合作政府机构和经营者建立联络的能力

ability to gather and evaluate evidence (including information fromthird party experts/service providers or other public authorities) 

收集和评估证据的能力（包括来自第三方专家/服务提供者或其他公共机构的信息）;

ability to present,discuss, and at times defend views effectively through formal, informal,written and spokencommunication; 

展示、讨论能力以及必要时，正式、非正式阐述观点的书面和口头交流能力;

ability to treat sensitive and confidential informationappropriately; 

恰当处理敏感和机密信息的能力;

ability to communicate at multiple levels within thecompany; 

与公司内部不同层次人员沟通的能力;

ability to obtain and interpret relevant economic, environmental,and other information;  

获取和解释相关经济、环境和其他信息的能力;

ability to understand the business and to adapt according to thesize of thebusiness; 

了解业务并根据业务规模进行认证工作调整的能力；

ability to take an unprejudiced approach with regards to theintegrity and trustworthiness of economicoperators;   

对经营者的诚信和可信度不带偏见的能力

ability to maintain an open mind when determining the commitment ofthe economic operator to meet and maintain the AEO criteria throughout itsentire organisation;

在确定经营者在整个组织内符合和维持AEO标准的承诺时，保持开放思想的能力；

ability to communicate effectively in writing including writtenreports. 

以书面形式有效沟通的能力，包括书面报告。

Fundamentalprinciples are基本原则:

Integrity: requires validators to observe the principles ofindependence, objectivity, standards of professional conduct, and absolutehonesty in theirwork;

诚信：要求认证人员遵守独立性、客观性、职业操守标准和工作中绝对诚实的原则

Objectivity: Customs validators must exhibit a high level ofprofessional objectivity in gathering and evaluating information during Customsvalidations. They must make a balanced assessment of all the relevantcircumstances and not be unduly influenced by their own interests or by othersin forming judgments. It is essential that Customs validators are independentand impartial, not only in fact but also in appearance. The validator shoulddeclare any prejudicial factors in relation to carrying out a control on aparticular operator (e.g., relationship between validators and operator,shareholder, etc.);

客观性：海关认证人员必须在认证过程收集和评估信息时，表现出高度的专业客观性。 他们必须对所有相关情况进行公允评价，形成判断时不得受到自身利益或其他人员的不当影响。海关认证人员必须独立公正，不仅在事实上，而且在外观上也是如此。认证人员应公开与对特定经营者进行控制有关的任何偏见因素（例如：认证人员与经营者、股东等之间的关系）;

Professional competence and due care: validators must apply theknowledge, skills and experience needed to carry out a Customs validation.Validators must also be aware of their national specific Code ofConduct;

专业能力和行为准则：认证人员必须运用所需的知识、技能和经验进行海关认证。认证人员还必须了解其国家特定的行为准则；

Confidentiality: Customs validators are required to protect theprivacy of individuals and economic operators in official dealings inaccordance with nationallaws;

保密：要求海关认证人员保护个人和经营者依据国家法规进行正常交易的隐私;

Professional behaviour: Inevery step of the processing of an AEO authorization, validators must bemindful of the image of Customs and the AEO programme they are representing.For this reason, it is important that they act professionally and remain permanentlyattentive to the operator’s questions and/or concerns. They should be able toprovide the appropriateresponse.

职业行为：在处理AEO授权的每一步，认证人员必须注意海关的形象和AEO程序。因此，认证人员规范作业并且始终关注经营者的问题和/或顾虑、同时进行恰当的回应是非常重要的。

The competence,knowledge, skills and experience of a validator is essential. Customsadministrations should put in place a structured training programme in order toachieve the necessary competencies of AEO validators: This requires (inaddition to the other competencies): 

认证人员的能力、知识、技能和经验至关重要。海关应实施有组织的培训计划，以便AEO认证人员获得必须具备的能力：

understanding internal controlmeasures,

理解内控措施

accounting and internalcontrol,

会计核算和内部控制

assessing the operator’s risks related to the AEOcriteria, 

评估AEO标准相关的经营风险

develop a validation plan/control plan, 

制定认证计划/控制计划

perform controls,

执行控制

complete the validation, draw conclusions and issue a validationreport. 

完成认证，得出结论和出具认证报告

For Customs validators and their team managers (and theentire Customs administration), it is essential to be aware of what ishappening with the external environment in order to adapt and update theirprofessional skills, knowledge and working methods to meet new, risingchallenges (e.g., new trends in fraud, new auditing techniques, newlegislation, new technologies, how international standards work, global supply chain,etc.).

对于海关认证人员及其团队负责人（以及整个海关管理部门），必须了解外部环境正在发生的变化，以便适应和更新专业技能、知识和工作方法，从而应对新的挑战（例如：新型欺诈手段、新的审计方式、新政策、新法规、新技术、国际标准运作机制、全球供应链等）。

特别说明：

因水平受限，我们相关的翻译和剖析可能不够准确、甚至有失偏颇。

欢迎行业人员提出批评和指导意见。

人员分工情况:

1）翻译整理：杨勇、黄微荣

2）审核剖析：胡忠

3）责任编辑：熊斌

联系电话：07558327415213828765252

电子邮箱：danielxiong@mbase.org.cn