Article 1 For the purposes of determining correctly the origins of imported goods enjoying preferential tariff treatment, promoting economic contacts between our country and relevant countries, these measures are formulated in accordance with the provisions of the Customs Law of the People¡¯s Republic of China, the Regulations for the Origins of Imported and Exported Goods of the People¡¯s Republic of China, norms of our country on origins of goods enjoying preferential tariff treatment and relevant laws and administrative regulations.
Article 2 These Measures apply to the goods imported from beneficiary countries (see appendix for the name list) that enjoy preferential tariff treatment But the goods imported as bonded goods in the form of processing trade and sold for domestic market do not apply to these measures.
If there is any change of the names of preferential countries listed in Appendix 1, an announcement shall be made separately by the General Administration of Customs.
Article 3 The goods transported and imported directly from a beneficiary country in one of following circumstances, on the basis that the origins is in the beneficiary country, apply to corresponding preferential tariff rate as prescribed in the Import and Export Tariff of the People¡¯s Republic of China (hereinafter referred to as ¡°Tariff¡±):
1. Obtained or produced completely in the beneficiary country;
2. Do not obtained or produced completely in the beneficiary country, but the final substantial change is fulfilled in the beneficiary country.
Article 4 Goods obtained or produced completely in the beneficiary country in term of Article 3 Section (1) of these Measures refers to:
£¨1£© Minerals mined in the beneficiary country;
£¨2£© Plants and plant products harvested in the beneficiary country;
£¨3£© Live animals born and raised in the beneficiary country;
£¨4£© Products obtained in the beneficiary country from the animals referred to in Section (3) of this Article;
£¨5£© Products hunted or fished in the beneficiary country;
£¨6£© Fish and other sea products captured in the territorial waters of the beneficiary country by the vessels registered in the beneficiary country or hanging legally the flag of the beneficiary country;
£¨7£© Process the products obtained from the products as listed in Section (6) of this Article on processing vessels registered in the beneficiary country or hanging legally the flag of the beneficiary country;
£¨8£© Waste and old articles produced during the consumption and collected in the beneficiary country that are only applicable to raw material recycle;
£¨9£© Waste and scrap materials produced during processing and manufacturing in the beneficiary country that are only applicable to recycled raw materials;
£¨10£© Products obtained by processing the products as listed in Section(1) to (9) of this Article in the beneficiary country .
Article 5 Following slight process or treatment, no matter it is finished independently or finished by combining each other, when the goods are determined whether they are wholly captured or produced, it shall not interfere the determination of the origins of goods:
(1) Processing or treatment for keeping the goods during transportation or storage;
(2) Processing or treatment for being easy to load and unload the goods;
(3) Packing, exposition and other processing and treatment for sales of goods;
Article 6 The standard for determining ¡°substantial change¡± in terms of Article 3, Section (2) of these Measures is the standard of ¡°Tariff classification change¡± or standard of ¡°ad valorem percentage¡±
(1) The standard of ¡°Tariff classification change¡± means duty paragraphs in the Tariff of non beneficiary country produced materials used by the goods produced or processed in the beneficiary country are other duty paragraph outside 4 digital level duty paragraph that the goods subject to.
(2) The standard of ¡°ad valorem percentage¡± means that the value added part after manufacturing or processing non beneficiary country raw materials in the beneficiary country shall not be less than 40% of the value of the obtained goods. The calculation formula is as follows:
[(price of the goods-price of non origins materials) / price of goods] x 100%¡Ý40%
¡°Price of goods¡± refers to the price of FOB of the goods. No matter the goods are transported in any means, the price shall be the price of the goods in final shipping port or places.
¡°Price of non origins materials¡± refers to the price of non origins materials used by the producer, including import costs, insurance and transportation costs for transporting the goods to destination port or places.
The calculation of above ad valorem percentage shall accord with generally acknowledged accounting norms and Customs Valuation Agreement.
Article 7 Simple diluteness, mixture, packing, bottling, drying, assembling, classification or decoration shall not be regarded as substantial change.
The production or price measures of an enterprise for the purposes of avoiding these measures shall not be regarded as substantial change.
Article 8 When the origins of the goods is determined, the origins of power, factory, equipment, machines and tools used during the manufacturing of the goods, and the origins of the materials that do not constitute the substance composition or components of the goods do not interfere the determination of the origins of goods.
Article 9 The origins of the package, wrapping, and container that are declared import together with the goods and in the same classification of the goods in the ¡°Tariff¡±, and the origins of the regular allocated accessories, spare parts, tools and introduction materials shall not interfere the determination of origins of the goods.
Article 10 The imported goods applying for preferential tariff treatment shall be transported directly from the beneficiary country to the territory of our country, shall not go through other countries or regions outside the beneficiary country and China (¡°other countries or regions¡± in short below).
Goods that are transported to the territory of our country via other countries or regions, but meet following requirements simultaneously, shall be regarded as direct transportation:
(1) Via other countries or regions due to geographical reasons or the needs of transportation;
(2) When the goods go by other countries or regions, no other treatment are conducted except the treatment for load and unload and necessary treatment for keeping the goods in good condition;
(3) Do not entering the country or region for trade or consumption.
Article 11 Any consignee of the imported goods who declares the imported good enjoying preferential tariff treatment shall submit following documents to the customs:
(1) The Certificate of Origins issued by the authority for issuing the Certificate of Origins of the export beneficiary country, and affixed a seal for export by the customs of the country (see appendix 2 for the pattern);
(2) Combined bill of loading issued in the export beneficiary country, or combine bill of loading issued by other countries or regions for international transport starting;
(3) Original commercial invoice from export beneficiary country.
As for the imported goods transported via other countries or regions, relevant document that Chinese customs regards as necessary and can prove the goods according with the provisions of Article 10 (2) shall be submitted.
Article 12 The Certificate of Origins that the consignee of the imported goods submitted to the customs shall be issued by the governmental authority of the beneficiary country, and the time of efficacy shall be 180 days from the issuing date.
The Certificate of Origins shall be in English and printed in paper A4. The Certificate of Origins shall consist one reserved copy and three duplicates in following colors: the reserved copy is cream-yellow, the duplicate is light green. The duplicates include second duplicate, third duplicate and fourth duplicate, among them the second duplicate for the customs to make check when necessary, the third duplicate shall be kept by the issuing authority of the export country, and the fourth duplicate shall be kept by the exporter. The consignee of the imported goods shall submit the reserved copy and the second duplicate when declaring to the customs.
The name and address of the authority issuing The Certificate of Origins and the pattern of the seal and signature shall be registered for record in the General Administration of Customs of the People¡¯s Republic of China.
Article 13 When the goods are cleared for import at the customs, the consignee of the imported goods shall make clear the goods enjoy preferential tariff, and submit the Certificate of Origins with a seal affixed by the customs of the exported country when the goods are exported. The customs shall, according to the record materials of the beneficiary country, examine and verify the Certificate of Origins of corresponding goods. If the Certificate of Origins and corresponding documents are examined to be effective, the imported goods are granted to enjoy preferential tariff.
Article 14 If there is any doubt about the truthfulness of the content of the Certificate of Origins, the General Administration of the Customs or its authorized organ may, through economic and commercial counselor office of China to the beneficiary country, make a demand of verification to the customs of the beneficiary country or the authority of issuing the Certificate of Origins, and ask them to give a reply within 90 days from the date of receiving the demand of verification. If the customs could not receive any reply within above time limit, the goods could not enjoy preferential tariff.
During the period of waiting for the verification result on the Certificate of Origins from the beneficiary country, at the request of the consignee of the imported goods, the customs may grant the clearance for the goods after collecting equivalent guarantee money for duty that shall be paid according to the duty rate of most-favoured-nation applicable to the goods, and handle import formalities in accordance with rules, conduct customs statistics. After the customs of the export country or the authority issuing the Certificate of Origins finishes the verification, the customs shall, according to the verification result, return the guarantee money immediately or change the guarantee money to import duty. The customs statistics shall be revised correspondingly.
Any import goods subject to import restriction of the state or being suspected of violating the law shall not be granted clearance before the verification on the Certificate of Origin is finished.
Article 15 The customs shall have the duty to keep confidential to the obtained commercial secret according to the provisions of these Measures. Without the agreement of the consignee, the customs shall not let it out or use for other purposes except there are separate provisions by laws, administrative regulations and corresponding judicial interpretation.
Article 16 Whoever violates these Measures, commits smuggling or violates the regulations of the customs for supervision and administration shall be dealt with by the customs according to the provisions of Customs Law of the People¡¯s Republic of China, Implementation Regulations of the Customs of PRC for Administrative Punishment and other relevant laws, administrative laws and regulations. Whoever commits a crime shall be ascertained criminal responsibility in accordance with laws.
Article 17 Implication of following words of these Measures:
¡°Beneficiary country¡± refers to the country or region that has exchanged notes on preferential tariff treatment with China.
¡°Customs valuation Agreement¡± refers to the Agreement About Performing Article 7 of General Agreement on 1994 Tariff and Trade that is a part of Agreement in Marrakech on Establishing World Trade Organization.
¡°Materials¡± refers to the spare parts, components, composition, semi-assembled parts and etc. that have actually constituted the components of another goods or have been used in the production process of another goods.
¡°Production¡± refers to the way of obtaining the goods, including: planting, raising, mining, harvesting, fishing, trapping, hunting, manufacture, processing or assembling and etc.
Article 18 The interpretation of these Measures shall be vested in the General Administration of Customs.
Article 19 The said Measures shall be implemented on July 1, 2006. Rules of the Customs of PRC about Implementing Norms for Goods Origins of PRC Giving African Least-Developed-Countries Preferential tariff Treatment promulgated in Decree No. 123 of the General Administration of Customs on December 30, 2004 shall be abolished simultaneously.
(All information published in this website is authentic in Chinese. English is provided for reference only. )
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