People's Republic of China Customs bonded goods duty-paid price for domestic market approach

    (December 25, 2013, the General Administration of Customs announced order No. 211, come into force on February 1, 2014) first in order to properly determine the domestic bond dutiable value of goods, in accordance with the People's Republic of China Customs law, the People's Republic of China regulations on import and export duties and other provisions of the relevant laws and administrative regulations, these measures are formulated. Article customs duty-bonded goods determine domestic prices, these measures shall apply.

    Selling bonded goods taxable value for smuggling approved, these procedures do not apply.

    Selling bonded goods the customs value of third section, on the basis of the transaction value of the goods by the customs review.

Fourth feed processing imported materials or products (including defective) domestic customs based on the transaction value of materials imported review determination of customs value.

Belonging to batch imported and domestic materials imported one by one the corresponding batch cannot be determined, Customs may, in accordance with the same principles, the same name and the same number of, with its contract or e-books and write off period transaction value of imported goods calculated based on the weighted average price of the review determination of customs value.

    The life of the contract or e-books and write off period prices weighted average price of the imported materials difficult to calculate or cannot be ascertained, customs officers in an objective and quantifiable current transaction value of imported materials based on the weighted average price of the review determination of customs value.

    Fifth processing imported materials or products (including defective) domestic, declared by Customs to accept domestic and imports or about the same time with the same or similar bond based on the transaction value of imported goods determined customs value.

Sixth processing enterprises in domestic sales of scrap or by-product produced in the process, based on its domestic sales prices review a determination of customs value.

By-products are not bonded materials derived from the use of all, customs bonded materials at cost measure of proportion based on the results of the review to determine customs value. According to the required residual value of the tax affected the bonded goods, customs based on its domestic sales prices review a determination of customs value.

In accordance with tax provisions should be converted into materials, customs bonded materials constituted manufactured goods (including defective products) all materials share value based on the results of the review determination of customs value.

    Scrap, by-products and in accordance with the provisions need to be bonded goods affected by the customs of the residual value when allowed by way of auction in the domestic customs based on its auction price review to determine customs value.

    Article seventh carry-over of domestic goods, and customs to the transfer is based on the closing prices of the review determination of customs value of goods.

The eighth free trade zone enterprises in the domestic processing of imported materials or products, and customs based on its domestic sales prices review a determination of customs value.

Enterprises in the bonded zones domestic processing of the finished product, if the procurement of materials and parts from the territory, custom manufactured products containing materials procured from outside original import price on the basis of review of a determination of customs value.

    Enterprises in the bonded zones domestic processing of imported materials or the duty-paid price of manufactured goods according to the provisions of the preceding two paragraphs of this article cannot be determined, customs to accept domestic sales reported at the same time or at approximately the same time the domestic identical or similar bond price review the basis for determination of customs value of goods to sell.

Nineth besides free trade zone special customs supervision within enterprises domestic processing of materials or products, based on its domestic sales prices review a determination of customs value.

Besides free trade zone special customs supervision within enterprises domestic processing of materials or the price of its manufactured goods to sell and cannot be determined, customs to accept domestic sales reported at the same time or at approximately the same time the domestic identical or similar bond price review the basis for determination of customs value of goods to sell.

    Besides the free trade zone of special customs supervision within enterprises of domestic processing works, bonded goods identical or similar to the selling price cannot be determined, customs cost of production of the goods, for profit and general expenses calculated based on the price of the review determination of customs value.

Special tenth article customs supervision within enterprises in the processing of domestic scrap, waste, defective products and by-products, based on its domestic sales prices review a determination of customs value.

    Allowed by the Customs special customs supervision within enterprises by way of auction in the domestic scrap, waste, defective products and by-products, and customs based on its auction price review to determine customs value.

    11th article customs special regulatory regional, and bonded regulatory places within enterprise domestic of bonded logistics goods, customs to the goods shipped out customs special regulatory regional, and bonded regulatory places Shi of domestic price for based review determine-paid price; the domestic price contains of can separate column ming of customs special regulatory regional, and bonded regulatory places within occurred of premium, and warehouse fee and transport and related costs, regardless of into-paid price. 12th special customs supervision within enterprises of domestic research and development of goods, customs basis measures eighth and Nineth and tenth review of a determination of customs value.

    Special customs supervision within enterprises of domestic inspection, display goods, customs basis measures 11th review of a determination of customs value.

13th domestic bond dutiable value of goods in pursuance of this article fourth to 12th as determined by the Customs the following prices in turn assess the dutiable value of goods:

(A) the goods at or about the same time to the People's Republic of China territory of the transaction value of identical goods sold;

(B) the goods at or about the same time to the People's Republic of China transaction value of similar goods that are sold in;

(C) the goods imported at or about the same time, the import of goods, identical or similar imported goods are sold at the first level link sales no special relationship to the buyer the largest units of the total sales price, but the following items shall be deducted: 1.

Same class or the same type of goods in the People's Republic of China territory is usually the first level sales sales profit and general expenses, and usually pay Commission; 2.

Imported input location cargo unloading after transport and related fees and insurance; 3.

Import duties and domestic taxes.

(D) follow the sum of prices: the cost of the materials used in producing the goods and processing costs, People's Republic of China sold in the same level or the usual profits and general expenses during the same type of goods, before entering locations in the cargo-handling transport and related fees and insurance;

(E) reasonable set prices.

    Taxpayer provided the Department with the relevant information, to submit an application, reverse the order in application of the preceding paragraph, third and fourth.

14th herein, the following terms mean:

Selling bonded goods, including taxes due to domestic needs of processing trade goods, special customs supervision within goods and bonded areas in the goods and for other reasons need to be taxed in accordance with the domestic processing of bonded goods, but does not include the following items:

(A) the special customs supervision zone, the bonded areas of productive infrastructure projects needed to machinery, equipment and construction of needed infrastructure materials;

(B) the special customs supervision zones, bonded areas in the enterprise production or required for integrated logistics services, machines, equipment, moulds and their repair parts;

(C) the special customs supervision zones, bonded areas within enterprises and administrative bodies for personal use of office supplies, consumer goods and transportation means.

Domestic sales price refers to domestic buyers and sellers make when selling bonded goods prices, domestic enterprises for the purchase of bonded goods to the seller (free enterprise) the actual total price paid or payable, but does not include tariff and import value-added taxes levied by the customs.

Auction price, refers to the auction houses on the national register of customs approved bonded goods involved in the transaction to perform legal and effective auction, bidders on auction under the price of the auction.

    Closing price, refers to the carry-over of enterprise price made when sale of goods under processing trade between the two sides, is the carry-over into the enterprise to buy out customs arrangements on processing trade goods to enterprises to pay or shall pay the full purchase price. 15th the taxpayer disagrees with the determination of customs value on customs, related administrative decisions should be made in accordance with the customs taxes, and higher level customs review.

    Not satisfied with the reconsideration decision, may initiate administrative proceedings to the people's Court according to law.

    16th article violates these rules, constitute an act of smuggling or violation of customs regulations by the customs in accordance with the People's Republic of China Customs law and the People's Republic of China Customs administrative penalty be dealt with implementation of the relevant provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.

    17th interpret this approach by the General Administration of customs. 18th article this way come into force February 1, 2014.