本文讨论并建议在海关建立和发展“海关大型客户部”(LTCU)。该建议参考了税务部门实行“纳税大户部”(LTU)的经验。海关大型客户部与经授权的经营者(AEO)目前,部分国家面临如下挑战:该国需要实施AEO方案并已签署了相互认证协议(MRA),却没有一个特定的职能单位来执行这项任务。根据海关当前的结构,现有的通关和稽查部门将负责执行该任务,但这些部门同时还要处理其他业务,并且缺乏相关资源来实施新 This article discusses and recommends the establishment and development of “Customs Large Clients” (LTCUs) at customs. The proposal refers to the tax department’s implementation of the Taxpayer unit (LTU) experience. Large Customs Department and Authorized Operator (AEO) Currently, some countries face the challenge of implementing the AEO program and having signed a Mutual Accreditation Agreement (MRA) but not a specific functional unit to perform the task . According to the current structure of the Customs and Excise Department, the existing customs clearance and inspection department will be responsible for the implementation of the task, but these departments also have to deal with other businesses at the same time and lack the relevant resources to implement the new