《世界海關(guān)組織全球貿(mào)易安全與便利標(biāo)準(zhǔn)框架》(WCO SAFE FoS)規(guī)定,海關(guān)管理部門確保指定執(zhí)行AEO認(rèn)證程序的人員受過專門培訓(xùn)并且具備相應(yīng)資格。 AEO認(rèn)證團(tuán)隊(duì)?wèi)?yīng)具備職業(yè)價(jià)值觀、道德規(guī)范和態(tài)度方面的所有核心價(jià)值觀和技能。 下文我們闡述一下《海關(guān)AEO認(rèn)證者指南》(the Customs AEO Validator Guide)對(duì)AEO認(rèn)證人員提出的各方面的要求。 |
General competencies of AEO Validators
AEO認(rèn)證人員一般能力
Customs administrations should ensure that validators have the necessary competencies to undertake an effective AEO validation.
海關(guān)應(yīng)確保認(rèn)證人員具備開展有效AEO認(rèn)證工作所需的能力。
Knowledge Requirements 知識(shí)要求
knowledge of Customs legislation, including Customs procedures and regimes and other legislation to be applied by Customs;
海關(guān)法規(guī),包括海關(guān)程序和、制度以及其他海關(guān)適用的法律法規(guī)
knowledge of Customs simplifications;
簡(jiǎn)化海關(guān)手續(xù)的相關(guān)知識(shí)
knowledge of the Revised Kyoto Convention, the SAFE Framework of Standards and history of AEO;
經(jīng)修訂的“京都公約”、貿(mào)易安全與便利標(biāo)準(zhǔn)框架和AEO的歷史知識(shí)
knowledge of national AEO programme;
國(guó)家AEO程序知識(shí)
knowledge of the legal environment of an economic operator;
企業(yè)經(jīng)營(yíng)者的法律環(huán)境
knowledge of risk management principles and techniques;
風(fēng)險(xiǎn)管理原則和相關(guān)技術(shù)
knowledge of audit and computer-assisted auditing packages and techniques;?
審計(jì)和計(jì)算機(jī)輔助審計(jì)程序包和技術(shù);
knowledge of bookkeeping and IT applications for financial accounting and reporting;
會(huì)計(jì)記賬、財(cái)務(wù)報(bào)表和電算化應(yīng)用;
knowledge of information technology including IT security;
信息技術(shù)知識(shí),包括信息安全
knowledge (basic) of multiple languages where needed;
掌握多種語言基礎(chǔ)知識(shí)(必要時(shí))
knowledge of safety and security programmes from other government or inter- governmental agencies (for example Regulated Agent/Known Consignor, ISPS code, and others);
其他政府部門或者政府部門間的安全保障措施(例如:受監(jiān)管的代理人或已知的貨主,ISPS代碼等)
knowledge about relevant commercial standards and certifications (for example ISO, TAPA, BASC and others);
相關(guān)商業(yè)標(biāo)準(zhǔn)和認(rèn)證的知識(shí)(例如ISO,TAPA,BASC等)
knowledge of bilateral or multilateral treaty obligations, local cultures;
雙邊或者多邊條約義務(wù)、當(dāng)?shù)匚幕?/span>
knowledge of the global supply chain and;
全球供應(yīng)鏈知識(shí)
knowledge of Industry’s best practices.
行業(yè)最佳實(shí)踐知識(shí)
Skills Requirements技能要求
ability to identify and solve problems;
識(shí)別和解決問題的能力
ability to undertake appropriate technical research;
進(jìn)行適當(dāng)技術(shù)研究的能力
ability to liaise with Customs, partner government agencies and economic operators, in a consultative process;
在協(xié)商過程中與海關(guān)、合作政府機(jī)構(gòu)和經(jīng)營(yíng)者建立聯(lián)絡(luò)的能力
ability to gather and evaluate evidence (including information from third party experts/service providers or other public authorities)
收集和評(píng)估證據(jù)的能力(包括來自第三方專家/服務(wù)提供者或其他公共機(jī)構(gòu)的信息);
ability to present, discuss, and at times defend views effectively through formal, informal, written and spoken communication; ?
展示、討論能力以及必要時(shí),正式、非正式闡述觀點(diǎn)的書面和口頭交流能力;
ability to treat sensitive and confidential information appropriately;
恰當(dāng)處理敏感和機(jī)密信息的能力;
ability to communicate at multiple levels within the company;
與公司內(nèi)部不同層次人員溝通的能力;
ability to obtain and interpret relevant economic, environmental, and other information;
獲取和解釋相關(guān)經(jīng)濟(jì)、環(huán)境和其他信息的能力;
ability to understand the business and to adapt according to the size of the business;
了解業(yè)務(wù)并根據(jù)業(yè)務(wù)規(guī)模進(jìn)行認(rèn)證工作調(diào)整的能力
ability to take an unprejudiced approach with regards to the integrity and trustworthiness of economic operators;
對(duì)經(jīng)營(yíng)者的誠(chéng)信和可信度不帶偏見的能力
ability to maintain an open mind when determining the commitment of the economic operator to meet and maintain the AEO criteria throughout its entire organisation; and
在確定經(jīng)營(yíng)者在整個(gè)組織內(nèi)符合和維持AEO標(biāo)準(zhǔn)的承諾時(shí),保持開放思想的能力
ability to communicate effectively in writing including written reports.
以書面形式有效溝通的能力,包括書面報(bào)告。
Professional values, ethics and attitudes 職業(yè)價(jià)值觀、道德觀和態(tài)度
Fundamental principles are基本原則:
Integrity: requires validators to observe the principles of independence, objectivity, standards of professional conduct, and absolute honesty in their work;
誠(chéng)信:要求認(rèn)證人員遵守獨(dú)立性、客觀性、職業(yè)操守標(biāo)準(zhǔn)和工作中絕對(duì)誠(chéng)實(shí)的原則
Objectivity: Customs validators must exhibit a high level of professional objectivity in gathering and evaluating information during Customs validations. They must make a balanced assessment of all the relevant circumstances and not be unduly influenced by their own interests or by others in forming judgments. It is essential that Customs validators are independent and impartial, not only in fact but also in appearance. The validator should declare any prejudicial factors in relation to carrying out a control on a particular operator (e.g., relationship between validators and operator, shareholder, etc.);
客觀性:海關(guān)認(rèn)證人員必須在認(rèn)證過程收集和評(píng)估信息時(shí),表現(xiàn)出高度的專業(yè)客觀性。 他們必須對(duì)所有相關(guān)情況進(jìn)行公允評(píng)價(jià),形成判斷時(shí)不得受到自身利益或其他人員的不當(dāng)影響。海關(guān)認(rèn)證人員必須獨(dú)立公正,不僅在事實(shí)上,而且在外觀上也是如此。認(rèn)證人員應(yīng)公開與對(duì)特定經(jīng)營(yíng)者進(jìn)行控制有關(guān)的任何偏見因素(例如:認(rèn)證人員與經(jīng)營(yíng)者、股東等之間的關(guān)系);
Professional competence and due care: validators must apply the knowledge, skills and experience needed to carry out a Customs validation. Validators must also be aware of their national specific Code of Conduct;
專業(yè)能力和行為準(zhǔn)則:認(rèn)證人員必須運(yùn)用所需的知識(shí)、技能和經(jīng)驗(yàn)進(jìn)行海關(guān)認(rèn)證。認(rèn)證人員還必須了解其國(guó)家特定的行為準(zhǔn)則;
Confidentiality: Customs validators are required to protect the privacy of individuals and economic operators in official dealings in accordance with national laws;
保密:要求海關(guān)認(rèn)證人員保護(hù)個(gè)人和經(jīng)營(yíng)者依據(jù)國(guó)家法規(guī)進(jìn)行正常交易的隱私;
Professional behaviour: In every
step of the processing of an AEO authorization, validators must be mindful of
the image of Customs and the AEO programme they are representing. For this
reason, it is important that they act professionally and remain permanently
attentive to the operator’s questions and/or concerns. They should be able to
provide the appropriate response.
職業(yè)行為:在處理AEO授權(quán)的每一步,認(rèn)證人員必須注意海關(guān)的形象和AEO程序。因此,認(rèn)證人員規(guī)范作業(yè)并且始終關(guān)注經(jīng)營(yíng)者的問題和/或顧慮、同時(shí)進(jìn)行恰當(dāng)?shù)幕貞?yīng)是非常重要的。
Validation competencies of AEO Validators
AEO認(rèn)證人員的認(rèn)證能力
The competence, knowledge, skills and experience of a validator is essential. Customs administrations should put in place a structured training programme in order to achieve the necessary competencies of AEO validators: This requires (in addition to the other competencies):
認(rèn)證人員的能力、知識(shí)、技能和經(jīng)驗(yàn)至關(guān)重要。海關(guān)應(yīng)實(shí)施有組織的培訓(xùn)計(jì)劃,以便AEO認(rèn)證人員獲得必須具備的能力:
understanding internal control measures,
理解內(nèi)控措施
accounting and internal control,
會(huì)計(jì)核算和內(nèi)部控制
assessing the operator’s risks related to the AEO criteria,
評(píng)估AEO標(biāo)準(zhǔn)相關(guān)的經(jīng)營(yíng)風(fēng)險(xiǎn)
develop a validation plan/control plan,
制定認(rèn)證計(jì)劃/控制計(jì)劃
perform controls, and
執(zhí)行控制
complete the validation, draw conclusions and issue a validation report.
完成認(rèn)證,得出結(jié)論和出具認(rèn)證報(bào)告
External knowledge/development
外部知識(shí)和發(fā)展
For Customs validators and their team managers (and the entire Customs administration), it is essential to be aware of what is happening with the external environment in order to adapt and update their professional skills, knowledge and working methods to meet new, rising challenges (e.g., new trends in fraud, new auditing techniques, new legislation, new technologies, how international standards work, global supply chain, etc.).
對(duì)于海關(guān)認(rèn)證人員及其團(tuán)隊(duì)負(fù)責(zé)人(以及整個(gè)海關(guān)管理部門),必須了解外部環(huán)境正在發(fā)生的變化,以便適應(yīng)和更新專業(yè)技能、知識(shí)和工作方法,從而應(yīng)對(duì)新的挑戰(zhàn)(例如:新型欺詐手段、新的審計(jì)方式、新政策、新法規(guī)、新技術(shù)、國(guó)際標(biāo)準(zhǔn)運(yùn)作機(jī)制、全球供應(yīng)鏈等)。
特別說明: 2018年8月,世界海關(guān)組織(WCO)公布了兩份重要文件:《海關(guān)AEO認(rèn)證者指南》(the Customs AEO Validator Guide)、《AEO互認(rèn)戰(zhàn)略指南》。 這兩份文件將為AEO認(rèn)證程序以及相互承認(rèn)安排/協(xié)定提供詳細(xì)指導(dǎo)和進(jìn)一步的支持。 更為重要的是,這兩份文件同時(shí)也為廣大涉外企業(yè)實(shí)施AEO認(rèn)證工程提供了相當(dāng)詳細(xì)的參考資料和指導(dǎo)。 為此,深圳市天地縱橫企業(yè)管理顧問有限公司組織顧問組人員學(xué)習(xí)《海關(guān)認(rèn)證者指南》(the Customs AEO Validator Guide),并已經(jīng)相關(guān)整理、分析和翻譯工作。 后續(xù),自2018年9月5日起,我們將逐步摘選相關(guān)內(nèi)容,供行業(yè)人員參考、交流。 因水平受限,我們相關(guān)的翻譯和剖析可能不夠準(zhǔn)確、甚至有失偏頗。 歡迎行業(yè)人員提出批評(píng)和指導(dǎo)意見。
人員分工情況: 1)翻譯整理:楊勇、黃微榮 2)審核剖析:胡忠 3)責(zé)任編輯:熊斌 聯(lián)系電話:075583274152 13828765252 電子郵箱:danielxiong@mbase.org.cn
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