General Administration of customs on the revision of the People's Republic of China Customs Special preferential tariff treatment for the least developed countries of origin of imported goods regulations decision

    (July 1, 2013 the General Administration of Customs announced order No. 210, come into force on July 1, 2013) for the effective implementation of the programme of measures to implement second step of tariff-free treatment, the General Administration of customs decisions of the People's Republic of China Customs Special preferential tariff treatment for the least developed countries of origin of imported goods regulations (June 28, 2010 the General Administration of Customs released 192th, hereinafter referred to as the methods) as follows: First, the 11th article of the approach from "import declaration together with the goods and the tariffs of the goods packaging, packaging materials and containers are classified by origin, and properly equipped with accessories, spare parts, tools and instructional material in origin, and does not influence the determination of the origin of the goods. "Amended to" applicable change in tariff classification standard of the goods, at the time of determining the origin of goods, import declaration together with the goods in the tariff of the goods packaging, packaging materials and containers are classified by origin, and properly equipped with accessories, spare parts, tools and instructional material in origin, and does not influence the determination of the origin of the goods.

    ”。 Second, increased "goods ad valorem percentage criterion is applied, when calculating the percentage of value-added goods, import declaration together with the goods in the harmonized system and the classification of the goods packaging, packaging materials and containers, as well as properly equipped with the accessories, spare parts, tools and presentation materials of the price should be calculated.

    "Requirement, as the 11th article of the way. Third, the 14th of the way the first paragraph of article (a) "designated by the Government of the exporting beneficiary country of origin certificate issuing authority (hereinafter referred to as certifying authority) issued by the customs at the time of export of the country sealed an effective certificate of origin (see annex) the original and a second copy. "Amended to read" issuance of certificates of origin specified by the Government of the exporting beneficiary country authorities (hereinafter referred to as certifying authority) issued by the Customs seal is affixed a valid certificate of origin (see annex) the original and a second copy.

    ”。

    Four, of the approach of the 19th the following changes:

    (A) in subsection (a) by "the visas issued by the institutions, when exports of goods prior to export, or" amended to read "by the certifying authority on or after the export of the goods for export in the 5th issue".

    (B) in subsection (d) "export Customs at the time of export of the beneficiary countries with the seal;" changed to "export Customs with the seal of the beneficiary countries". Five, adding "if necessary, agreed by the competent authorities of the beneficiary countries, the General Administration of Customs officers access to exporters or producers located in the beneficiary countries, the verification procedures of the competent authorities of the beneficiary countries for field trips.

    "Rules, as a complement to the 20th article of the way.

    Six, adding "' originating materials ' means meet the rules of origin requirements set out in these measures, used in the production of other goods in the course of goods" requirement, in the measures relating to 26th of "material" explanation.

    Seven, adding "any of the following circumstances, a certificate of origin can be reissued within 12 months from the date of export of goods:

    (A) due to force majeure in the export of goods or after export within the 5th issue of certificates of origin;

    (B) the authorities are satisfied that the issuance of certificates of origin, but these measures are not in line with article 19th, certificate of origin at the time of importation was not accepted. Replacement of the certificate of origin shall be marked ' replacement '. First paragraph of this section (a) of the cases, as indicated in the certificate valid for one year from the date of the actual export of the goods; in the first paragraph of part (b) of the cases, as indicated in the certificate validity period should be consistent with the original certificate of origin is valid.

    "Requirement, as the 22nd article of the approach, other provisions order adjusted accordingly.

    People's Republic of China Customs Special preferential tariff treatment for the least developed countries of origin of imported goods regulations be revised according to this decision, republished.

    This decision shall enter into force on July 1, 2013.

    Attachment: People's Republic of China Customs Special preferential tariff treatment for the least developed countries of origin for imported goods management 2013 (revised)

    First in order to correctly identify special preferential tariff treatment for the least developed countries established diplomatic ties and the origin of the imported goods to promote economic and trade exchanges between China and the countries concerned, in accordance with the People's Republic of China Customs law and the People's Republic of China import and export regulations of origin provisions, these measures are formulated.

    Second article of the regulation is applicable from least developed countries establish diplomatic relations with China (hereinafter called beneficiaries) imports of special preferential tariff treatment and the origin of the goods management.

    List of beneficiaries by the General Administration of customs until further notice.

    Article III transport of goods imported directly from the beneficiary countries, in line with one of the following conditions, originating for the beneficiary countries, application of the People's Republic of China import and export tariff (hereinafter the tariff) in the rate of ex gratia payment:

    (A) produced or obtained entirely in the beneficiary countries;

    (B) not wholly produced or obtained in beneficiary countries, but in the beneficiary countries to finalize the substantive change.

    The first paragraph of this article (b), the term "substantial transformation", these measures shall apply to fifth, sixth and seventh criteria provided for in article.

    Fourth article this way article III (a), the term "produced or obtained entirely in the beneficiary countries" refers to the goods:

    (A) live animals born and raised in the beneficiary countries;

    (B) the beneficiaries from this article (a) refers to goods obtained in the animal;

    (C) in the beneficiary countries the harvest, picking or gathering of plants and plant products;

    (D) goods obtained by hunting or fishing in the beneficiary countries;

    (V) registered or enrolled in the beneficiary countries, and illegal vessels flying the flag of the beneficiary country, in relevant international agreements concluded by the beneficiary country in accordance with its applicable domestic law of the right to development be in waters outside of fish, shellfish and other marine life;

    (F) registered in the beneficiary country or registered and legitimate processing on a ship flying the flag of the beneficiary country processing this section (e) goods set out in items of goods;

    (G) in the beneficiary countries mining or extraction of minerals and other naturally occurring substances, or relevant international agreements concluded by the beneficiary country in accordance with its applicable national law have the right to exploitation of offshore waters, seabed or beneath the seabed to be extracted or fishes, crustaceans and other marine life, and other goods;

    (H) collection in the beneficiary countries of the beneficiary countries spending applies only to the recovery of raw materials arising from waste materials;

    (IX) in the beneficiary countries in the manufacturing process applies only to the recovery of raw materials produced in waste and scrap;

    (10) subsection (a) to (I) goods manufactured in the beneficiary countries listed in items of goods.

    Fifth section non-wholly obtained or produced in the territory of the beneficiary country, in accordance with the established diplomatic ties with China of the product specific rules of origin for LDCs, the beneficiary countries should be considered originating goods.

    Least developed countries established diplomatic ties and China's product-specific rules of origin is part of this approach, developed and published separately by the General Administration of customs.

    Sixth addition to the least developed countries established diplomatic ties with China otherwise prescribed by the product specific rules of origin, in the territory of the beneficiary country, in part or completely using the manufacture or processing of non-originating materials of the beneficiary countries, goods obtained in the four-digit level of the tariff changes in tariff classification, the goods shall be considered as originating in the beneficiary countries.

    Seventh article in addition to the least developed countries established diplomatic ties with China otherwise prescribed by the product specific rules of origin, in the territory of the beneficiary country, partial or full use of non-originating materials in the production of goods of beneficiary countries, not below the value of its goods obtained free on board price (FOB) 40%, the goods shall be considered as originating in the beneficiary countries.

    Value of goods referred to in the first paragraph of this article shall be computed according to the following methods:

    Goods free on board price (FOB) price of non-originating materials

    --------------------X100% (Editor's Note: this symbol is greater than or equal to) 40%

    Goods free on board price (FOB) "The price of non-originating materials", refers to the non-originating materials of the beneficiary countries the cost of imported, transported to the port of destination or place of freight and insurance costs (CIF).

    Materials according to the earliest of unknown origin can be identified in the territory of the beneficiary country for the material actually paid or payable price, accounted for in the price of non-originating materials; the material unaccounted for by the producers of goods in the territory of the beneficiary country of origin has been obtained from the supplier's warehouse to the producer's location of freight, insurance, packing fee and any other fees are not included in the price of non-originating materials.

    Provision of goods FOB prices and calculation of the prices of non-originating materials shall be consistent with the agreement on customs valuation.

    Article eighth the following minimal operations or processes do not affect the origin determination of goods:

    (A) during transport or storage to keep the goods in good condition during processing or treatment;

    (B) in order to facilitate loading and unloading of goods for processing or treatment;

    (C) to facilitate the sale of goods and the packaging, display, such as processing or treatment;

    (D) simple dilution, mixing, drying, assemble, classify or decoration;

    (E) the slaughtering of animals.

    Nineth article belongs to tariff classified total rules three by provides of sets goods, which all goods are native Yu a a beneficiaries of, the sets goods that for native Yu the beneficiaries; which part goods non-native Yu the beneficiaries, but is native goods of price according to this approach seventh article determine of proportion not over the sets goods price 15% of, the sets goods still should considered native Yu the beneficiaries.

    Article tenth when determining the origin of goods and goods used in the production process, does not in itself constitute goods components, and does not become a good part of the following material or items, its origin does not influence the determination of the origin of the goods:

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

    (B) the equipment used for testing or examination of the goods, equipment and supplies;

    (C) gloves, glasses, footwear, clothing, safety equipment and supplies;
(D) tools, dies and patterns;

    (E) spare parts and materials used in 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 of, and does not constitute a component of the goods, but can reasonably suggest that they participated in the production of any other goods.

    11th standard applicable change in tariff classification of the goods, at the time of determining the origin of goods, import declaration together with the goods and the tariffs of the goods packaging, packaging materials and containers are classified by origin, and properly equipped with accessories, spare parts, tools and instructional material in origin, and does not influence the determination of the origin of the goods.

    Goods ad valorem percentage criterion is applied, when calculating the percentage of value-added goods, import declaration together with the goods in the harmonized system and the classification of the goods packaging, packaging materials and containers, as well as properly equipped with the accessories, spare parts, tools and presentation materials of the price should be calculated.

    12th article herein, the term "direct traffic" refers to special preferential tariff treatment to declare imported goods transport from the beneficiary country directly to the country, is not on the way after China and countries other than the beneficiary country or region (hereinafter "other countries or regions").

    Transport goods through other countries or regions to the country, whether in transit, trans-shipment or temporary storage, and meets the following conditions, shall be considered as "direct traffic":

    (A) are not into trade or consumption in other countries or regions;

    (B) the goods in other countries or regions, not in addition to loading and unloading or other treatment necessary to keep the goods in good condition other than the treatment;

    (C) under the supervision of the customs in the country or region.

    Under the second paragraph of this article, goods entering the other country or regional travel time shall not exceed 3 months.

    13th article Customs had evidence that imported goods are suspected of avoiding these measures, the import may not enjoy the special preferential tariff treatment to the goods.

    14th article 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 Declaration, affirmed the application of preferential tax rates, and also submit the following documents:

    (A) the issuance of certificates of origin specified by the Government of the exporting beneficiary country authorities (hereinafter referred to as certifying authority) issued by the Customs seal is affixed a valid certificate of origin (see annex) the original and a second copy.

    Do not submit a valid copy of the original certificate of origin and the second shall be in accordance with the People's Republic of China Customs import and export preferential origin provisions of the regulations, whether the imports have originating status to supplement the customs declaration.

    (B) the goods in the commercial invoice.

    (C) the transportation documents of the goods:

    1. the transport of goods from the beneficiary country directly to the country, import cargo consignee or their agents of transport document issued in the exporting beneficiary country shall be submitted;

    2. goods transported through other countries or regions to the country, import goods issued by the consignee or his agent shall be submitted in the exporting preference-combined transport Bill of lading showing compliance with the provisions of the second paragraph of this article 12th related documents;

    Beneficiary countries to landlocked countries, goods must be shipped from other countries for transport reasons, import consignee or his representative may submit to the international multimodal transport of goods originating in other countries or the issue of multimodal transport Bill of lading, issued by the exporting beneficiary country transport to combined transport Bill of lading States or areas of transport documents, and showing compliance with the provisions of the second paragraph of this article 12th related documents;

    3. in other countries or regions for temporary storage of import cargo consignee or their agents shall submit the whole transport documents, as well as the temporary storage of goods country or region issued by the customs in accordance with the provisions of article 12th file.

    15th article import cargo consignee or its agent in respect of the imported goods in accordance with article 14th with the originating status of the beneficiary countries to supplement the customs declaration, customs officers may apply based on the imported goods by the consignee or his representative, selected according to law the goods is in accordance with the applicable MFN rate, ordinary tax rate or other equivalent deposit rates charged to pass the cargo, and in accordance with the provisions of import procedures, the customs statistics.

    16th both of the following conditions, the import cargo consignee or their agents within 1 year since the date of deposit, equivalent of application for refund has been paid to the customs security deposit:

    (A) imports originating when imported goods entitled to supplement the customs declaration, affirmed the application of preferential tariff;

    (B) submit the original certificate of origin, and b copies and customs and other import-related documents requested. Import cargo consignee or his agent is not made within 1 year from the date of the deposit refund the deposit application, shall immediately deposit into the import duties of customs formalities.

    Customs statistics also revised accordingly. 17th enjoy the special preferential tariff treatment is applicable to the imported goods should be covered by a certificate of origin original and three copies of composition.

    Replicas include copies of the second, third and fourth copies, of which a second copy for the Customs verification purposes as it deems necessary, the third copy shall be retained by the governmental authorities of the beneficiary countries export, the fourth copy is retained by the exporter.

    Article 18th within 1 year from the date of issue of the certificate of origin is valid.

    The 19th 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) by the certifying authority on or after the export of the goods for export in the 5th issue;

    (B) in line with the form set out in the annex to the present measures, completed in English;

    (C) in accordance with the beneficiary country notifies the Customs seal samples consistent safety requirements;

    (D) export Customs with the seal of the beneficiary countries;

    (V) listed in one or more goods for the same batch of imported goods;

    (F) has a unique certificate number;

    (G) indicate the basis for determining the originating status of the goods;

    (H) the certificate is within its validity period. The 20th article customs certificates of origin authenticity, whether the goods originating in beneficiary countries or when the doubts as to the compatibility with other provisions in these procedures, the customs service directly or through the Chinese Embassy economic and commercial Counsellor of the beneficiary countries (room) to the beneficiary countries customs verification request or certificate of origin certifying authority, and request within 180 days of the date of receipt of the verification requirements to respond.

    If necessary, agreed by the competent authorities of the beneficiary countries, the General Administration of Customs officers access to exporters or producers located in the beneficiary countries, the verification procedures of the competent authorities of the beneficiary countries for field trips.

    Failed to receive a response within this period, the goods shall not be applicable preferential tariff. Waiting for the beneficiary certificates during the verification of origin, in accordance with the application for imported goods to the consignee or his agent, Customs may choose according to law in accordance with the applicable MFN rate, ordinary tax rate or other tax charges equivalence margin after release of the goods, and according to the provisions of import procedures, the customs statistics.

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

    For countries to restrict the import or suspected illegal imports, the Customs verification before the completion of the certificate of origin shall not be released. Article 21st was stolen, lost or destroyed certificates of origin, and without the use of imported goods the consignee or his agent may request the export of imported goods with certificates of origin last copy to the original Visa Office a written request of the beneficiary countries during the validity of the original certificate for issuing a certified copy of the certificate of origin. The copy in the remarks column should be marked "the original certificate of origin (code ______ _______ date) certified true copies".

    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.

    Of the 22nd under any of the following circumstances, a certificate of origin can be reissued within 12 months from the date of export of goods:

    (A) due to force majeure in the export of goods or after export within the 5th issue of certificates of origin;

    (B) the authorities are satisfied that the issuance of certificates of origin, but these measures are not in line with article 19th, certificate of origin at the time of importation was not accepted. Replacement of the certificate of origin shall be marked "replacement".

    First paragraph of this section (a) of the cases, as indicated in the certificate valid for one year from the date of the actual export of the goods; in the first paragraph of part (b) of the cases, as indicated in the certificate validity period should be consistent with the original certificate of origin is valid.

    Article 23rd of the following circumstances, imports of goods do not apply preferential tariff:

    (A) does not comply with the rules of origin for imported goods;

    (B) upon import of the goods declaration, import cargo consignee or his agent failed to submit a valid copy of the original certificate of origin and the second, nor whether beneficiaries eligible for supplementary declaration of origin of imported goods;

    (C) the certificate of origin of the seal of the issuing institution filed with customs data inconsistencies;

    (D) the certificate of origin of the goods covered and the actual import of the conformity of the goods;

    (E) the beneficiary countries customs and visa agencies within 180 days from the date of receipt of the verification of origin requests, the Department does not have customs or governmental authorities of the beneficiary countries the replies received results, results or the reply does not contain sufficient to determine the origin of the certificate of authenticity or the true country of origin information;

    (F) the import cargo consignee or their agents of these procedures do not comply with the relevant provisions of other acts. 24th article customs according to business secret obtained as provided herein in accordance with the obligation to keep confidential.
Without consent of the imported goods to the consignee, 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.

    25th article 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.

    26th article this way the meaning of the following terms:

    "Beneficiary" refers to special preferential tariff treatment to least developed countries, China has signed letters of country or region;

    "Materials" refers to the process in the production of other goods used in the goods, including any components, ingredients, raw materials, parts, or components;

    "Originating material" refers to meet the rules of origin requirements covered by this approach, used in the production of other goods in the course of the goods;

    "Production" refers to goods, including goods growing, raising, extracting, harvesting, gathering, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling a good;

    "Customs valuation agreement" was defined as part of the Marrakesh Agreement establishing the World Trade Organization on the implementation of the GATT 1994 and the 7th article VI of the GATT agreement.

    27th article this way interpreted by the General Administration of customs. 28th article of the rules take effect on July 1, 2010.