The Measures for the Administration of the Customs of Special Customs Tariffs on the Origin of Imported Goods of the People's Republic of China was reviewed and approved by the General Administration of Customs on May 30, 2006. It is hereby promulgated and will be implemented as of July 1, 2006. On December 30, 2004, the "Regulations of the Customs of the People's Republic of China on the Implementation of the Rules of Origin for Goods Subject to Special Preferential Tariff Treatment for African LDCs" promulgated by Order No. 123 of the General Administration of Customs shall be abolished at the same time.
May 31, 2006
Customs Special Customs Tariff Treatment
Measures for the Administration of Origin of Imported Goods
Article 1 In order to correctly determine the origin of imported goods subject to special preferential tariff treatment and promote economic and trade exchanges between China and relevant countries, according to the Customs Law of the People's Republic of China, the Regulations on the Origin of Import and Export Goods of the People's Republic of China, China These Measures shall be formulated for the rules of origin of goods subject to special preferential tariff treatment and the provisions of relevant laws and administrative regulations.
Article 2 These Measures shall apply to goods subject to special preferential tariff treatment from the beneficiary countries (see Annex 1 for the list), but these measures are not applicable to goods that are bonded and domestically sold by means of processing trade.
When the list of beneficiary countries listed in Annex 1 changes, the General Administration of Customs will make another announcement.
Article 3 If the goods imported directly from the beneficiary country meet one of the following conditions, the country of origin is the beneficiary country, and the corresponding preferential tax rate in the Import and Export Tariff of the People's Republic of China (hereinafter referred to as the “Tax Codeâ€) shall apply. :
(1) Obtained or produced wholly in the beneficiary country;
(2) It is not wholly obtained or produced in the beneficiary country, but the final substantial change of the goods is completed in the country.
Article 4 The goods referred to in Item (1) of Article 3 of these Measures as “completely obtained or produced in the beneficiary country†means:
(1) mineral products mined in the beneficiary country;
(ii) Plants and plant products harvested in the beneficiary country;
(3) Live animals born and raised in the beneficiary country;
(4) Products obtained from the animal referred to in item (3) of this article in the beneficiary country;
(5) Products obtained from hunting or fishing in the beneficiary country;
(6) Fish and other marine products obtained by fishing in the territorial sea by vessels registered in the beneficiary country or legally flying the flag of the beneficiary country;
(7) processing the products obtained from the products listed in item (6) of this Article on the processing vessel registered in the beneficiary country or legally flying the flag of the beneficiary country;
(8) Waste materials that are only suitable for the recycling of raw materials generated during the consumption process of the beneficiary country collected by the beneficiary country;
(9) Waste and scrap materials generated in the processing and manufacturing process of the beneficiary country and suitable only for the recovery of raw materials;
(10) Products obtained by processing the products listed in items (1) to (9) of this Article in the beneficiary country.
Article 5 The following minor processing or processing, whether completed separately or in combination with each other, determines whether the goods are fully acquired or produced without affecting the origin of the goods:
(1) processing or processing for the preservation of goods during transportation or storage;
(2) Processing or processing for the convenience of loading and unloading of goods;
(3) Processing or processing of packaging, display, etc. for the sale of goods.
Article 6 The criteria for determining “substantial change†in item (2) of Article 3 of these Measures are the “tax change classification†standard or the “ad valorem percentage†standard.
(1) The “tax change classification†standard refers to the tax code number of the non-country origin material used in the goods produced or processed in the beneficiary country in the “Tax Code†which is the 4-digit tax number of the goods. Other tax numbers outside.
(2) The “percentage of ad valorem†standard refers to the value-added portion of the beneficiary country after the manufacture and processing of non-original materials of the country is not less than 40% of the value of the goods obtained. Its calculation formula is as follows:
Price of goods - price of non-originating materials —————————————————— X 100%≥40%
Goods price
“Goods price†means the on-board delivery price of the goods, regardless of the manner in which the goods are shipped, at the price of the final shipping port or location.
“Price of non-originating materials†refers to the price of non-originating materials used by the manufacturer, including its import cost, insurance premiums and freight charges to the port of destination or location.
The above “percentage of ad valorem†should be calculated in accordance with generally accepted accounting standards and the Customs Valuation Agreement.
Article 7 Simple dilution, mixing, packaging, bottling, drying, assembly, sorting or decoration shall not be considered a substantial change.
Production or pricing measures for the purpose of circumventing these measures shall not be considered as material changes.
Article 8 When determining the origin of goods, the origin of the energy, factories, equipment, machinery and tools used in the manufacture of the goods, and the origin of the materials that do not constitute the material components or components of the goods, do not affect the origin of the goods. determine.
Article 9 The origin of the packaging, packaging materials and containers with which the goods are declared for import and which are classified together with the goods in the “Taxesâ€, as well as the normal origin of the accessories, spare parts, tools and the origin of the explanatory materials, Does not affect the determination of the origin of the goods.
Article 10 Imported goods that are subject to special preferential tariff treatment shall be transported directly from the beneficiary country to the territory of China, without passing through China and other countries or regions other than the beneficiary country (hereinafter referred to as “other countries or regionsâ€).
Goods transported to other countries or regions within the territory of China, while meeting the following conditions, shall be regarded as direct transportation:
(1) After other countries or regions are due to geographical reasons or transportation needs;
(2) When the goods pass through other countries or regions, they have not been handled except for handling and handling necessary to keep the goods in good condition or for transportation;
(3) Failing to enter the country or region for trade or consumption.
Article 11 If the consignee of an imported goods declares an imported goods that enjoy special preferential tariff treatment, it shall submit the following documents to the customs:
(1) The certificate of origin issued by the issuing authority of the exporting country of origin of the beneficiary country and stamped by the national sea on the export (see Annex 2 for the format);
(2) The intermodal bill of lading issued by the exporting beneficiary country or the intermodal bill of lading issued by other countries or regions originating from international intermodal transport;
(3) Original commercial invoices from exporting beneficiary countries.
Imported goods transported by other countries or regions shall also be submitted to relevant documents that the Chinese Customs considers necessary to prove compliance with the provisions of Article 10(2).
Article 12 The certificate of origin submitted to the customs by the consignee of the imported goods shall be issued by the official institution of the beneficiary country and shall be valid for 180 days from the date of issuance.
The certificate of origin is printed on A4 paper and the text used is in English; the certificate of origin should consist of one original and three copies of the following colours: the original is beige and the copy is light green. The copy includes a second copy, a third copy and a fourth copy, wherein the second copy is for verification by the customs if necessary, the third copy shall be retained by the exporting country issuing authority, and the fourth copy shall be retained by the exporter. When the consignee of the imported goods declares to the customs, the original and the second copy shall be submitted.
The name and address of the issuing authority of the certificate of origin and the seal and signature of the certificate of origin shall be filed with the General Administration of Customs of the People's Republic of China.
Article 13 When the goods are imported for customs declaration, the consignee of the imported goods shall take the initiative to declare to the customs that the goods are subject to special preferential tariffs, and submit the certificate of origin stamped with the seal of the exporting country. The Customs shall examine the certificate of origin of the relevant goods according to the filing materials of the beneficiary country. If the certificate of origin and related documents are valid, the imported goods shall be allowed to enjoy special preferential tariffs.
Article 14 When there is doubt about the authenticity of the content of the certificate of origin, the General Administration of Customs or its authorized institution may pass the Economic and Commercial Counsellor's Office (room) of the Chinese Embassy or Consulate in the beneficiary country to the beneficiary's customs or the original The certificate issuing authority of the place of origin submits the verification request and requests it to reply within 90 days from the date of receipt of the verification request. If the Customs fails to receive a reply within the above-mentioned period, the goods shall not be subject to special preferential tariff preferences.
While waiting for the verification result of the certificate of origin of the beneficiary country, at the request of the consignee of the imported goods, the customs may release the equivalent deposit of the tax payable according to the MFN rate applicable to the goods, and release the goods, and go through the import formalities according to the regulations. Customs statistics. After the customs of the exporting country or the issuing authority of the certificate of origin has been verified, the customs shall immediately go through the formalities of refunding the deposit or transfer the deposit into the import tax according to the verification result, and the customs statistics shall be revised accordingly.
If the imported goods are restricted by the state, or if there is any illegal suspicion, the customs shall not release the goods until the verification of the certificate of origin is completed.
Article 15 The Customs shall be obliged to keep confidential the commercial secrets obtained in accordance with the provisions of these Measures. The Customs shall not disclose or use it for other purposes without the consent of the consignee, except as otherwise provided by laws, administrative regulations and relevant judicial interpretations.
Article 16 Anyone who violates these Measures and constitutes smuggling or violates the provisions of the customs supervision shall be dealt with by the Customs in accordance with the Customs Law of the People's Republic of China and the Regulations on the Implementation of Customs Administrative Penalties of the People's Republic of China and other relevant laws and administrative regulations; Constitute a crime, be held criminally responsible.
Article 17 The meanings of the following terms in these Measures:
“Beneficial country†refers to a country or region that has signed a special preferential tariff treatment with China.
“Customs Valuation Agreement†means the Agreement on the Implementation of Article 7 of the 1994 General Agreement on Tariffs and Trade as part of the Marrakesh Agreement Establishing WTO.
“Material†means a part, component, component, semi-assembly, etc. that has actually formed part of another good or has been used in the production of another good.
“Production†refers to the method of obtaining goods, including: planting, raising, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembly.
Article 18 The General Administration of Customs is responsible for the interpretation of these Measures.
Article 19 These Measures shall come into force on July 1, 2006. On December 30, 2004, the "Regulations of the Customs of the People's Republic of China on the Implementation of the Rules of Origin for Goods Subject to Special Preferential Tariff Treatment for African LDCs" promulgated by Order No. 123 of the General Administration of Customs shall be abolished at the same time.
attachment1. List of beneficiary countries
2. Certificate of origin
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May 31, 2006
Customs Special Customs Tariff Treatment
Measures for the Administration of Origin of Imported Goods
Article 1 In order to correctly determine the origin of imported goods subject to special preferential tariff treatment and promote economic and trade exchanges between China and relevant countries, according to the Customs Law of the People's Republic of China, the Regulations on the Origin of Import and Export Goods of the People's Republic of China, China These Measures shall be formulated for the rules of origin of goods subject to special preferential tariff treatment and the provisions of relevant laws and administrative regulations.
Article 2 These Measures shall apply to goods subject to special preferential tariff treatment from the beneficiary countries (see Annex 1 for the list), but these measures are not applicable to goods that are bonded and domestically sold by means of processing trade.
When the list of beneficiary countries listed in Annex 1 changes, the General Administration of Customs will make another announcement.
Article 3 If the goods imported directly from the beneficiary country meet one of the following conditions, the country of origin is the beneficiary country, and the corresponding preferential tax rate in the Import and Export Tariff of the People's Republic of China (hereinafter referred to as the “Tax Codeâ€) shall apply. :
(1) Obtained or produced wholly in the beneficiary country;
(2) It is not wholly obtained or produced in the beneficiary country, but the final substantial change of the goods is completed in the country.
Article 4 The goods referred to in Item (1) of Article 3 of these Measures as “completely obtained or produced in the beneficiary country†means:
(1) mineral products mined in the beneficiary country;
(ii) Plants and plant products harvested in the beneficiary country;
(3) Live animals born and raised in the beneficiary country;
(4) Products obtained from the animal referred to in item (3) of this article in the beneficiary country;
(5) Products obtained from hunting or fishing in the beneficiary country;
(6) Fish and other marine products obtained by fishing in the territorial sea by vessels registered in the beneficiary country or legally flying the flag of the beneficiary country;
(7) processing the products obtained from the products listed in item (6) of this Article on the processing vessel registered in the beneficiary country or legally flying the flag of the beneficiary country;
(8) Waste materials that are only suitable for the recycling of raw materials generated during the consumption process of the beneficiary country collected by the beneficiary country;
(9) Waste and scrap materials generated in the processing and manufacturing process of the beneficiary country and suitable only for the recovery of raw materials;
(10) Products obtained by processing the products listed in items (1) to (9) of this Article in the beneficiary country.
Article 5 The following minor processing or processing, whether completed separately or in combination with each other, determines whether the goods are fully acquired or produced without affecting the origin of the goods:
(1) processing or processing for the preservation of goods during transportation or storage;
(2) Processing or processing for the convenience of loading and unloading of goods;
(3) Processing or processing of packaging, display, etc. for the sale of goods.
Article 6 The criteria for determining “substantial change†in item (2) of Article 3 of these Measures are the “tax change classification†standard or the “ad valorem percentage†standard.
(1) The “tax change classification†standard refers to the tax code number of the non-country origin material used in the goods produced or processed in the beneficiary country in the “Tax Code†which is the 4-digit tax number of the goods. Other tax numbers outside.
(2) The “percentage of ad valorem†standard refers to the value-added portion of the beneficiary country after the manufacture and processing of non-original materials of the country is not less than 40% of the value of the goods obtained. Its calculation formula is as follows:
Price of goods - price of non-originating materials —————————————————— X 100%≥40%
Goods price
“Goods price†means the on-board delivery price of the goods, regardless of the manner in which the goods are shipped, at the price of the final shipping port or location.
“Price of non-originating materials†refers to the price of non-originating materials used by the manufacturer, including its import cost, insurance premiums and freight charges to the port of destination or location.
The above “percentage of ad valorem†should be calculated in accordance with generally accepted accounting standards and the Customs Valuation Agreement.
Article 7 Simple dilution, mixing, packaging, bottling, drying, assembly, sorting or decoration shall not be considered a substantial change.
Production or pricing measures for the purpose of circumventing these measures shall not be considered as material changes.
Article 8 When determining the origin of goods, the origin of the energy, factories, equipment, machinery and tools used in the manufacture of the goods, and the origin of the materials that do not constitute the material components or components of the goods, do not affect the origin of the goods. determine.
Article 9 The origin of the packaging, packaging materials and containers with which the goods are declared for import and which are classified together with the goods in the “Taxesâ€, as well as the normal origin of the accessories, spare parts, tools and the origin of the explanatory materials, Does not affect the determination of the origin of the goods.
Article 10 Imported goods that are subject to special preferential tariff treatment shall be transported directly from the beneficiary country to the territory of China, without passing through China and other countries or regions other than the beneficiary country (hereinafter referred to as “other countries or regionsâ€).
Goods transported to other countries or regions within the territory of China, while meeting the following conditions, shall be regarded as direct transportation:
(1) After other countries or regions are due to geographical reasons or transportation needs;
(2) When the goods pass through other countries or regions, they have not been handled except for handling and handling necessary to keep the goods in good condition or for transportation;
(3) Failing to enter the country or region for trade or consumption.
Article 11 If the consignee of an imported goods declares an imported goods that enjoy special preferential tariff treatment, it shall submit the following documents to the customs:
(1) The certificate of origin issued by the issuing authority of the exporting country of origin of the beneficiary country and stamped by the national sea on the export (see Annex 2 for the format);
(2) The intermodal bill of lading issued by the exporting beneficiary country or the intermodal bill of lading issued by other countries or regions originating from international intermodal transport;
(3) Original commercial invoices from exporting beneficiary countries.
Imported goods transported by other countries or regions shall also be submitted to relevant documents that the Chinese Customs considers necessary to prove compliance with the provisions of Article 10(2).
Article 12 The certificate of origin submitted to the customs by the consignee of the imported goods shall be issued by the official institution of the beneficiary country and shall be valid for 180 days from the date of issuance.
The certificate of origin is printed on A4 paper and the text used is in English; the certificate of origin should consist of one original and three copies of the following colours: the original is beige and the copy is light green. The copy includes a second copy, a third copy and a fourth copy, wherein the second copy is for verification by the customs if necessary, the third copy shall be retained by the exporting country issuing authority, and the fourth copy shall be retained by the exporter. When the consignee of the imported goods declares to the customs, the original and the second copy shall be submitted.
The name and address of the issuing authority of the certificate of origin and the seal and signature of the certificate of origin shall be filed with the General Administration of Customs of the People's Republic of China.
Article 13 When the goods are imported for customs declaration, the consignee of the imported goods shall take the initiative to declare to the customs that the goods are subject to special preferential tariffs, and submit the certificate of origin stamped with the seal of the exporting country. The Customs shall examine the certificate of origin of the relevant goods according to the filing materials of the beneficiary country. If the certificate of origin and related documents are valid, the imported goods shall be allowed to enjoy special preferential tariffs.
Article 14 When there is doubt about the authenticity of the content of the certificate of origin, the General Administration of Customs or its authorized institution may pass the Economic and Commercial Counsellor's Office (room) of the Chinese Embassy or Consulate in the beneficiary country to the beneficiary's customs or the original The certificate issuing authority of the place of origin submits the verification request and requests it to reply within 90 days from the date of receipt of the verification request. If the Customs fails to receive a reply within the above-mentioned period, the goods shall not be subject to special preferential tariff preferences.
While waiting for the verification result of the certificate of origin of the beneficiary country, at the request of the consignee of the imported goods, the customs may release the equivalent deposit of the tax payable according to the MFN rate applicable to the goods, and release the goods, and go through the import formalities according to the regulations. Customs statistics. After the customs of the exporting country or the issuing authority of the certificate of origin has been verified, the customs shall immediately go through the formalities of refunding the deposit or transfer the deposit into the import tax according to the verification result, and the customs statistics shall be revised accordingly.
If the imported goods are restricted by the state, or if there is any illegal suspicion, the customs shall not release the goods until the verification of the certificate of origin is completed.
Article 15 The Customs shall be obliged to keep confidential the commercial secrets obtained in accordance with the provisions of these Measures. The Customs shall not disclose or use it for other purposes without the consent of the consignee, except as otherwise provided by laws, administrative regulations and relevant judicial interpretations.
Article 16 Anyone who violates these Measures and constitutes smuggling or violates the provisions of the customs supervision shall be dealt with by the Customs in accordance with the Customs Law of the People's Republic of China and the Regulations on the Implementation of Customs Administrative Penalties of the People's Republic of China and other relevant laws and administrative regulations; Constitute a crime, be held criminally responsible.
Article 17 The meanings of the following terms in these Measures:
“Beneficial country†refers to a country or region that has signed a special preferential tariff treatment with China.
“Customs Valuation Agreement†means the Agreement on the Implementation of Article 7 of the 1994 General Agreement on Tariffs and Trade as part of the Marrakesh Agreement Establishing WTO.
“Material†means a part, component, component, semi-assembly, etc. that has actually formed part of another good or has been used in the production of another good.
“Production†refers to the method of obtaining goods, including: planting, raising, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembly.
Article 18 The General Administration of Customs is responsible for the interpretation of these Measures.
Article 19 These Measures shall come into force on July 1, 2006. On December 30, 2004, the "Regulations of the Customs of the People's Republic of China on the Implementation of the Rules of Origin for Goods Subject to Special Preferential Tariff Treatment for African LDCs" promulgated by Order No. 123 of the General Administration of Customs shall be abolished at the same time.
attachment1. List of beneficiary countries
2. Certificate of origin
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