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了不起!不是谁都可以胜任海关AEO认证官员(译析2)
《世界海关组织全球贸易安全与便利标准框架》(WCO SAFE FoS)规定,海关管理部门确保指定执行AEO认证程序的人员受过专门培训并且具备相应资格。
AEO认证团队应具备职业价值观、道德规范和态度方面的所有核心价值观和技能。
下文我们阐述一下《海关AEO认证者指南》(the Customs AEO Validator Guide)对AEO认证人员提出的各方面的要求。



《世界海关组织全球贸易安全与便利标准框架》(WCO SAFE FoS)规定,海关管理部门确保指定执行AEO认证程序的人员受过专门培训并且具备相应资格。

AEO认证团队应具备职业价值观、道德规范和态度方面的所有核心价值观和技能。

下文我们阐述一下《海关AEO认证者指南》(the Customs AEO Validator Guide)对AEO认证人员提出的各方面的要求。


General competencies of AEO Validators

AEO认证人员一般能力

Customs administrations should ensure that validators have the necessary competencies to 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 Requirements 知识要求

knowledge of Customs legislation, including Customs procedures and regimes and other legislation to be applied by Customs;

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 Customs simplifications;

简化海关手续的相关知识

knowledge of the Revised Kyoto Convention, the SAFE Framework of Standards and history of AEO;

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 AEO programme;

国家AEO程序知识

knowledge of the legal environment of an economic operator;

企业经营者的法律环境

knowledge of risk management principles and techniques;

风险管理原则和相关技术

knowledge of audit and computer-assisted auditing packages and techniques;

审计和计算机辅助审计程序包和技术;

knowledge of bookkeeping and IT applications for financial accounting and reporting;

会计记账、财务报表和电算化应用;

knowledge of information technology including IT security; 

信息技术知识,包括信息安全

knowledge (basic) of multiple languages where needed;

掌握多种语言基础知识(必要时)

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 (for example ISO, TAPA, BASC and others);

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, local cultures;

双边或者多边条约义务、当地文化

knowledge of the global supply chain and;

全球供应链知识

knowledge of Industry’s best practices.

行业最佳实践知识

 

Skills Requirements技能要求

ability to identify and solve problems;

识别和解决问题的能力

ability to undertake appropriate technical research;

 进行适当技术研究的能力

ability to liaise with Customs, partner government agencies and economic operators, in a consultative process;

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 from third 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 spoken communication; 

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 information appropriately; 

恰当处理敏感和机密信息的能力;

ability to communicate at multiple levels within the company; 

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 the size of the business;

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 the integrity and trustworthiness of economic operators;  

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 of the economic operator to meet and maintain the AEO criteria throughout its entire organisation; and

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 written reports.

以书面形式有效沟通的能力,包括书面报告。

 

Professional values, ethics and attitudes 职业价值观、道德观和态度

Fundamental principles are基本原则:

Integrity: requires validators to observe the principles of independence, objectivity, standards of professional conduct, and absolute honesty in their work;

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 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 the knowledge, skills and experience needed to carry out a Customs validation. Validators must also be aware of their national specific Code of Conduct;

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 the privacy of individuals and economic operators in official dealings in accordance with national laws;

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: 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.

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。

 

Validation competencies of AEO Validators

AEO认证人员的认证能力

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):

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 control measures,

理解内控措施

accounting and internal control,

会计核算和内部控制

assessing the operator’s risks related to the AEO criteria, 

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, and

执行控制

complete the validation, draw conclusions and issue a validation report.

完成认证,得出结论和出具认证报告

 

External knowledge/development

外部知识和发展

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.).

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:

20188月,世界海关组织(WCO)公布了两份重要文件:《海关AEO认证者指南》(the Customs AEO Validator Guide)、《AEO互认战略指南》。

这两份文件将为AEO认证程序以及相互承认安排/协定提供详细指导和进一步的支持。

更为重要的是,这两份文件同时也为广大涉外企业实施AEO认证工程提供了相当详细的参考资料和指导。

为此,深圳市天地纵横企业管理顾问有限公司组织顾问组人员学习《海关认证者指南》(the Customs AEO Validator Guide),并已经相关整理、分析和翻译工作。

后续,自201895日起,我们将逐步摘选相关内容,供行业人员参考、交流。

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:075583274152 13828765252

电子邮箱:danielxiong@mbase.org.cn

 
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