People's Republic Of China Customs Of The People's Republic Of China And The Origin Of Import And Export Goods Under The Free Trade Agreement Of The Federal Management Practices

Original Language Title: 中华人民共和国海关《中华人民共和国和瑞士联邦自由贸易协定》项下进出口货物原产地管理办法

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201503/20150300398582.shtml

People's Republic of China Customs of the People's Republic of China and the origin of import and export goods under the free trade agreement of the Federal management practices (June 30, 2014 Customs makes No. 223, announced since July 1, 2014 up purposes) first article to right determine People's Republic of China and Swiss free trade agreement (following referred to in the Swiss since trade agreement) items Xia import and export goods origin, promote China and Switzerland of trade between, according to People's Republic of China Customs method (following referred to customs method), and People's Republic of China import and export goods origin Ordinance, and in the Swiss since trade agreement of provides,

    These measures are formulated.

Second approach applies to China and Switzerland customs frontier between the Swiss origin of import and export goods under the free trade agreement management.

    Swiss Confederation and Liechtenstein Customs Union Treaty between the Principality during the Liechtenstein Principality belonged to Switzerland customs territory.

Article III of the imported goods in accordance with one of the following conditions, their country of origin to Switzerland:

(A) Switzerland customs territory wholly obtained or produced;

(B) in Switzerland all use in customs territory in accordance with the regulations of Switzerland, Chinese production of originating materials;

(C) in the production and processing of non-originating materials used in the process of the goods in Switzerland after a substantial change, that is in conformity with the Sino-Swiss free trade agreement, the tariff classification of the product specific rules of origin requirements under the above heading changes, percentage of value of non-originating materials, manufacturing processes or other requirements.

The Sino-Swiss free trade agreement under the product-specific rules of origin are an integral part of these measures, separately by the General Administration of Customs announced.

    Originating in Switzerland goods from Switzerland customs territory of direct shipping to China, may apply in accordance with this regulation the application of the People's Republic of China import and export tariff (hereinafter the tariff) of the Sino-Swiss free trade agreement tariff rate.

The fourth article of the way the first paragraph of article III (a) referred to "Switzerland customs territory wholly obtained or produced" refers to the goods:

(A) Switzerland customs frontier territory, inland waters of the extracted mineral products other inanimate or naturally occurring substances;

(B) in Switzerland customs territory of plant products harvested, picking or gathering;

(C) Switzerland customs territory was born and raised in live animals and animal products;

(D) Switzerland customs territory of hunting, trapping, fishing, collecting, capturing, or aquaculture products obtained;

(E) Switzerland customs territory of registration and ships flying their flag on the high seas fishing access to fish and other products;

(Vi) Switzerland customs frontier on the registration and factory ships flying their flag, complete with the above (e) products, manufacture of products described in item;

(G) Switzerland customs boundary of the sea-bed or the subsoil thereof extracted products, as long as Switzerland customs territory in accordance with international law based on the domestic law of the sea-bed or the subsoil thereof has the right to development;

(H) Switzerland customs territory applies only to raw materials produced in the manufacturing process recycling of waste and scrap;

(IX) Switzerland customs territory is only suitable for raw materials collected recycled junk;

    (J) entirely in sub-articles (I) to (IX) of the products listed in Switzerland customs territory of processed products obtained.

Article fifth Switzerland customs frontier territory, using non-Switzerland originating materials in the production of goods, in line with the Sino-Swiss free trade agreement under the product-specific rules of origin corresponding to the goods in standards percentage of value of non-originating materials shall be considered as originating in Switzerland customs territory of goods.

Provisions of the first paragraph of this article refers to the percentage of value of non-originating materials allows the use of non-Switzerland originating materials prices accounted for the maximum percentage of the product price, the percentage should be calculated according to the following formula: the price of non-originating materials

            Percentage of non-originating materials =--------------x100% Product ex-factory prices, prices of non-originating materials, refers to the non-originating materials (including materials of unknown origin) in Switzerland imports, customs in the customs valuation agreement determine the customs value.

    When the import price cannot be determined, shall, in accordance with the prices in Switzerland first established in the customs territory within the production process actually paid or payable prices.

    Sixth in Switzerland customs territory of non-originating materials used in the territory, in accordance with the Sino-Swiss free trade agreement under the product-specific rules of origin, substantive process to give Switzerland the originating status of products, as the materials for further processing in the production of another product, the product does not affect the other non-originating materials used in the originating status of a product to determine.

Article seventh the following minimal operations or processes do not constitute substantive changes:

(A) in order to ensure that goods in transit or storage in good condition for the operation;

(B) frozen or thawed;

(C) packaging and packaging;

(Iv) washing, cleaning, removal, removal of oxide, oil, paint and other coatings;

(E) ironing or pressing of textiles;

(F) simple painting and polishing;

(G) the grains and rice husking, partial or total bleaching, polishing, and glazing;

(H) the color sugar or processed into sugar;

(I) fruits, nuts and vegetables, peeled, pitted and peeled;

(J) the sharpening, simple grinding or simple cutting;

(11) filter, filtering, selection, classification, grading, matching;

(12) simple placing in bottles, cans, bags, crates, boxes, fixing on cards or boards and all other simple packing;

(13) on the product or on its packaging, pasting, or printing marks, labels, logos and other similar tags to the difference;

(14) the simple mixing of products, whether or not of different kinds of products;

(15) spare parts assembled into a complete product or simple Assembly or disassembly of products into parts;

(16) the slaughter of animals.

    Imported goods listed in the first paragraph of this article only minimal operations or processed, not be regarded as Switzerland originating goods.

Eighth native to China products in Switzerland customs territory within the materials for the production of another product, in Switzerland for final processing of customs territory beyond the scope of the first paragraph of this article seventh, the goods shall be considered as originating in Switzerland customs territory.

    Originating in Switzerland after customs territory of goods into the customs territory of China, for processing within the scope of the first paragraph of the article seventh, the goods shall be considered as originating in Switzerland customs territory.

Nineth Switzerland customs territory within the use of Switzerland originating materials in the production of products, prices of non-originating materials does not exceed 10% factory price, the products shall be considered as originating in Switzerland customs territory.

    In accordance with the Sino-Swiss free trade agreement under the product-specific rules of origin should be the applicable standard percentage value of non-originating materials of goods specified in the first paragraph of this article shall not apply.

Tenth according to the commodity description and coding system the General rules of the Convention should be included in the same single heading or subheading under the set shall be used as a whole finds its originating status.

    By the same means of transport and arrive in the same port and belonging to the same consignee using the same Bill of lading with a number of imported goods, including under the trade name and the harmonized system Convention, general rules should be classified with a single heading or subheading under more than one of the same goods, shall determine whether each package one by one with Switzerland originating status.

11th under the trade name and the harmonized system Convention, general rules should be classified with the goods of the packaging material should be determining the origin together as a part of the goods.

Application of the Sino-Swiss free trade agreement under the product-specific rules of origin determination of origin of goods percentage value of non-originating materials, packaging materials of their retail prices take into account the material of origin price or the price of non-originating materials shall be calculated.

    Used for protection during the transportation of the goods packaging material does not affect the origin determination of goods and containers.

12th article import cargo inspection times, classified annex, spare parts, tools, specifications, or other information material, together with the goods invoiced quantity within the normal range should be determining the origin together as a part of the goods.

    Application of the Sino-Swiss free trade agreement under the product-specific rules of origin determination of origin of goods percentage value of non-originating materials, the accessories, spare parts, tools and manuals price and other information materials into the native material price or non-originating materials shall be calculated in price ...

13th when determining the origin of goods and goods used in production, testing or inspection process, but does not in itself constitute components of the goods the following goods, its origin does not influence the determination of the origin of the goods:

(A) the fuel, energy, catalyst and solvents;

(B) for testing or inspection of equipment, devices and supplies

(C) gloves, glasses, footwear, clothing, safety equipment and supplies;

(D) the tool, die and mould;

(E) spare parts and materials used for maintenance of equipment and buildings;

(F) used in production or used to run equipment and maintenance building lubricants, oils (slip) resin, synthetic materials and other materials;

    (VII) used in the production, testing or inspection process, and other items which may not constitute goods material.

    Article III of the 14th article of the approach to the 13th article should Switzerland customs territory continuously in the territory.

    15th article in the process of production of the goods or the use of fungible materials, including Switzerland originating materials and non-Switzerland originating materials, can be based on Switzerland customs territory of inventory management system to determine the materials used are originating materials.

16th section of the Sino-Swiss free trade agreement tariff rate of imported goods shall be Switzerland customs territory of direct shipping to China, way without going through China, Switzerland or other countries outside the customs territory (hereinafter "other countries or regions").

Except for transport by pipeline to China's Switzerland native goods, originating in Switzerland customs territory of goods through other countries or transport to, and meets the following conditions, shall be considered as "direct traffic":

(A) not done except for loading and unloading, logistics split or required to keep the goods in good condition other than processing operations;

    (B) in other countries or regions under customs supervision.

17th originating in Switzerland upon import of the goods declaration, import cargo consignee or his agent shall be filled in accordance with customs declaration of the People's Republic of China Customs import goods declaration (hereinafter referred to as the import declaration), affirms the application of the Sino-Swiss free trade agreement tariff rate, and submit the following documents:

(A) Switzerland customs boundary of authority issued by the original certificate of origin (see annex 2) or declaration of origin issued by approved exporters (see annex 3).

(B) goods commercial invoice, transport documents.

Transported goods through other countries or regions in China, should be submitted from Switzerland closed the border to all transport documents, other national or regional customs issued the certificates or other documentation approved by the customs.

    Originating in Switzerland customs territory of goods through a pipe by other national or regional transport, from in China shall submit the relevant supporting documents.

18th declarations of origin as Switzerland customs territory of goods imported, consignee or their agents at the time of import declaration has not submitted certificates of origin or a declaration of origin, should be completed in time before the customs formalities in respect of the imports with Switzerland originating status in accordance with customs requirements for supplementary declaration (see annex 4). Import cargo consignee or their agents in accordance with the provisions of the first paragraph of this article on imported goods of Switzerland originating status to supplement the customs declaration, Customs may apply based on the imported goods by the consignee or his representative, charged the tax equivalent of bond after release of the goods, in accordance with the provisions of import procedures, the customs statistics.

In accordance with laws and administrative regulations, except for those provided guarantee.

Import cargo consignee or their agents in accordance with the first paragraph of this article supplement, and together with the Bank or non-bank financial institutions guarantees, guarantees in conformity with the People's Republic of China relevant provisions of the regulation on customs import and export taxes, customs and Excise Department can review accepted. Goods declared imports Shi, imports goods consignee or its agent not submitted effective of origin certificate original or origin statement, also not on the imports real whether has Switzerland native qualification to customs for added declared of, its declared imports of goods not applies in the Swiss since trade agreement agreement tax, customs should law according to the goods applies of MFN tax, and general tax or other tax meter levy tariff and the imports link customs generation tax, and according to provides handle imports procedures, and for customs statistics.

    Consignee or their agents on taxation after the release of the goods submitted to customs certificates of origin or a declaration of origin, has no tax adjustment.

19th both of the following conditions, the import cargo consignee or his agent may within 6 months from the date of the bonds, to the Customs to apply for refund of security deposit:

(A) upon import of goods of Switzerland originating status to supplement the customs declaration, affirms the application of the Sino-Swiss free trade agreement tariff rate;

(B) submit a valid certificate of origin or a declaration of origin, as well as customs and other import-related documents requested.

Customs audits, warranty period specified in the first paragraph of this article may be extended, but shall not exceed 1 year. Since the date of the deposit within 6 months or audited by customs within the extended warranty period, import cargo consignee or his agent does not apply for refund the deposit, shall immediately deposit into the import duties of customs formalities, customs statistics also revised accordingly.

    Submitted to the Bank or non-bank financial institutions guarantee, Customs shall from the date of expiry of the warranty period of 6 months or tax requirements within the prescribed guarantee period the guarantee the guarantor to perform the corresponding tax obligations.

20th originating in Switzerland customs territory the same batch of imported goods by Customs for approval of customs value does not exceed $ 600, exempted from submitting the certificate of origin or a declaration of origin.

    To avoid these rules, one or more imported goods, prescribed in the preceding paragraph shall not apply.

The 21st article import cargo consignee or its agent the certificate of origin shall be submitted to the customs at the same time meets the following conditions:

(A) Switzerland issued when authorities prior to export or export of the goods;

(B) Switzerland notifies the Customs seal sample safety features such as;

(C) completed in English;

    (D) valid for 12 months from the date of issuance. 22nd special situations such as failed due to force majeure, technical reasons prior to export or export issued certificates of origin, you can reissue the certificate of origin and indicate "issued retrospectively".

Replacement certificate valid for 12 months from the date of issuance. The original certificate of origin of stolen, lost or destroyed, and verified to not be in use, exporters or producers to the Switzerland of authority a written application for issuing a certified copy of the certificate of origin. Certified copy of the certificate of origin should be indicated on the "certified true copy of the original certificate of origin (number ____ ____ date)" or with the "copy" and indicate the number of the original certificate of origin and the date of issue before.

Approved copies during the validity of the original certificate of origin is valid. Certified copy of the certificate of origin is submitted to the customs, the original certificate of origin failed.

    The original certificate of origin has been used, certified copies of the certificate of origin is not valid.

23rd a declaration of origin should be by Switzerland approved exporters of printed, stamped or printed on the commercial documents such as invoices or packing lists, and meet the following conditions:

(A) includes Switzerland approved exporters serial number of the registration and Declaration of origin;

    (B) commercial documents valid for 12 months from the date of issue.

24th to determine the certificate of origin or declaration of origin provided by the authenticity, accuracy of information, whether the originating status of goods and goods to meet the other requirements of this regulation, customs certificates of origin issued or a declaration of origin issued within 36 months after Switzerland verification request from the institution concerned. During the wait for the results of the verification period, in accordance with the imported goods to the consignee or his agent application, Customs may choose according to law in accordance with the applicable MFN rate, the general tax or other taxes charged the tax equivalent of bond after release of the goods, in accordance with the provisions of import procedures, the customs statistics.

    After the verification is complete, the Customs according to the results of the verification, tax margin for the security deposit refund procedures or to import formalities, the customs statistics should be modified accordingly.

25th article import cargo has one of the following situations, do not apply the Sino-Swiss free trade agreement tariff rate:

(A) a certificate of origin or a declaration of origin is not in compliance with these regulations;

(B) does not comply with the provisions of article 16th;

(C) according to the results of the verification, certificate of origin or the country of origin declared false or inaccurate;

(D) since the date of the verification request, the Department does not have 6 months or received within the time limit agreed by the Customs verification results or feedback do not accurately describe the certificate of origin or a declaration of origin is valid, whether the product has originating status, and so on.

    (E) does not comply with the other provisions of these measures.

    26th article of export cargo declarations, export cargo shipper or his agent shall be filled in accordance with customs declaration of the People's Republic of China Customs Declaration of export goods, and submitted to customs under the Sino-Swiss free trade agreement certificate of origin or a declaration of origin of electronic data, or copy of the original.

    27th before the Sino-Swiss free trade agreement comes into effect from Switzerland customs territory of export, had not yet arrived in transit and the transit of goods, consistent with the provisions of article 16th, can the Sino-Swiss free trade agreement within 6 months of the date of entry into force of the replacement certificate of origin or a declaration of origin.

    28th article of the Sino-Swiss free trade agreement under the import and export of goods and their packaging is marked with a mark of origin, its mark of origin should be dealt with in accordance with the consistent way to determine the origin of the goods. 29th article customs according to business secret obtained as provided herein in accordance with the obligation to keep confidential.

    Without consent of the consignor or consignee of import and export goods, the Customs shall not be disclosed or used for other purposes, but the laws, administrative regulations and the relevant judicial interpretations except as otherwise provided.

    30th in violation of these regulations, constitutes acts of smuggling, in violation of customs regulations and other acts in violation of the Customs Act, by the customs in accordance with the Customs Act 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.

31st the following terms shall have the meanings herein:

Production refers to the product, including, but not limited to product growing, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling a good;

Materials, including components, parts and components, half-assembled, a physical form to another product or products used in the production process of another product;

Substantive change means Switzerland customs territory within the use of Switzerland customs territory of originating materials in the production of the products, in line with the Sino-Swiss free trade agreement under the product in the product specific rules of origin corresponding to the standard.

Non-originating goods or non-originating materials, is based on these rules do not have the originating status of the goods or materials;

Originating goods originating materials, is based on originating goods or materials as provided herein;

Simple, does not require specialized skills or do not need to specialize in the production of machinery, apparatus, equipment or Assembly.

Price refers to final products manufacturing or processing factory prices paid by producers, prices include the use of all materials, wages, other costs and reduced export tax rebate of profits;

Fungible materials, refers to the same type, or of the same commercial quality material which can be substituted for one another, these materials put into the production of the final product cannot be distinguished.

    Authority, refers to our country or Switzerland's domestic law or the designated government institution to issue certificate of origin of any organization.

    32nd article this way interpreted by the General Administration of customs.

33rd article this way come into force July 1, 2014. Annexes: 1. Sample certificate of origin, China 2. Switzerland sample certificate of origin 3. Sample declaration of origin 4.

Originating status affirmed (Pictures and text)