General Administration of customs on the revision of the People's Republic of China Customs on the implementation of the Mainland/Hong Kong closer economic partnership arrangement under the provisions on rules of origin for trade in goods the decision (March 30, 2012 Customs makes No. 206, announced since April 1, 2012 up purposes) according to state approved of straddling Mainland and Hong Kong on established more close trade relationship of arrangements added agreement eight, customs decided will People's Republic of China Customs on implementation straddling Mainland and Hong Kong on established more close trade relationship of arrangements items Xia straddling on goods trade of origin rules of provides (Customs Department makes 106th, announced, Customs makes 141th,, and

    198th modifications, hereinafter referred to as the regulations) article sixth to make the following modifications: A, and will sixth article fourth paragraph "' from price percentage ' is refers to completely in Hong Kong get of raw materials, and combination parts, and labour value and products development spending value of sum and export manufactures ship Shang delivery price (FOB) of ratio" of expressed modified for "' from price percentage ' is refers to Hong Kong native of raw materials, and combination parts of price and in Hong Kong produced of labour value and products development spending price of total and export manufactures ship Shang delivery price (FOB) of ratio.

    ” Second, adding "Hong Kong uses mainland native ingredients or combination of parts which form part of the export of manufactured goods in Hong Kong, in the calculation of the ad valorem percentage of exports of manufactured goods, the originating material or combination of parts shall be considered as originating in the Mainland to Hong Kong. The export of manufactured goods from the percentage value should be greater than or equal to 30%, and not charged to the Mainland origin raw materials or parts pricing from the price percentages should be greater than or equal to 15%.

    "Requirement, as the sixth article sixth, sixth former sixth, seventh, eighth and Nineth order delay.

    This decision shall enter into force on April 1, 2012.

    The corresponding changes in the regulations in accordance with this decision, republished.

    Attachment: People's Republic of China Customs on the implementation of the Mainland/Hong Kong closer economic partnership arrangement under the provisions on rules of origin for trade in goods (amended 2012)

    First in order to promote economic and trade exchanges between the Mainland and Hong Kong, correctly identified the Mainland/Hong Kong closer economic partnership arrangement (hereinafter called CEPA) origin of the import goods, in accordance with the Customs Act and the arrangement, these provisions are formulated.

    Provisions of this article applicable to imported goods under CEPA from Hong Kong (product list as described in the People's Republic of China import and export tariff).

    Article for direct imports of goods under CEPA from Hong Kong, determine its origin should be based on the following principles:

    (A) goods obtained in Hong Kong completely, its origin to Hong Kong;

    (B) not wholly obtained goods in Hong Kong, only substantive processing were held in Hong Kong and their origin can be found in Hong Kong.

    Fourth article this article under subsection (a), the term "fully in Hong Kong obtained goods" means:

    (A) mineral products mined or extracted in Hong Kong;

    (B) harvest or collect plants or plant products in Hong Kong;

    (C) live animals born and raised in Hong Kong;

    (D) in Hong Kong from this section (c) of the animal products obtained;

    (E) products obtained by hunting or fishing in Hong Kong;

    (F) holders of licences and flying in Hong Kong Hong Kong S.A.R. flag vessels fishing on the high seas to get the fish and other seafood;

    (G) hold licences and flying in Hong Kong Hong Kong S.A.R. processing of this article on the flag of the vessel (f) products of the products referred to in subparagraphs;

    (VIII) gathered in Hong Kong Hong Kong consumer is only suitable for raw materials produced in the process of recycling waste materials;

    (I) in a manufacturing process in Hong Kong is only suitable for the recovery of raw materials arising from waste and scrap;

    (10) subsection (a) to (I) products in Hong Kong by the processing of products mentioned.

    Article fifth the following processing or treatment, whether alone or in combination to complete, are considered minimal processing, shall not be taken into account in determining whether the goods wholly obtained:

    (A) for the transport or storage of goods for processing or treatment;

    (B) in order to facilitate shipment processing, or processing;

    (C) for the sale of goods for packaging, display and other processing or treatment. Sixth article this article under subsection (b), the term "substantial transformation", should be "manufacturing or processing" standard "tariff change" standard "ad valorem percentages" standard, "other criteria" or "mixed criteria" can be used in cases where the provisions of any additional terms found. In accordance with the arrangements under the preferential measures of trade in goods provisions of the rules of origin of the goods in Hong Kong.

    This is a part of this provision, the General Administration of Customs announced separately. "Manufacturing or processing" refers to the given goods obtained after processing the basic features of the main process.

    Completed in Hong Kong considered the substantive processing of the operation.

    "Tariff change" refers to the non-originating materials within the territory of Hong Kong after processing, the products in the People's Republic of China import and export tariff items at the 4-digit level of classification has changed, and the product is no longer in Hong Kong other than the country or region for any change the 4-digit level classification of the items produced, processed or manufactured. "Ad valorem percentages" means the Hong Kong native material, combining parts prices and labour in Hong Kong value and product development expenditure totals for the price and the export of manufactured goods free on board price (FOB) ratio. This ratio is greater than or equal to 30%, and finally completion of manufacturing or processing operation within the territory of Hong Kong, seen as a substantive processing.

    Using that formula is as follows: (Editor's Note: this formula see manuscript)

    Exports of manufactured goods free on board price (FOB) In the formula of "product development" refers to the territory of Hong Kong for the production or processing export products in product development. Product development expenditures should be associated with the export of manufactured goods prices, including production and processing were developed, commissioned by Hong Kong's natural or legal person to develop and buy Hong Kong natural or legal persons owned designs, patents, proprietary technology, trademarks or copyrights and to pay the costs.

    The prices shall be based on generally accepted accounting standards and on the implementation of the 1994 on tariffs and trade GATT article 7th clearly identified the relevant provisions of the agreement. Hong Kong uses Mainland origin of raw material or combination of parts which form part of the export of manufactured goods in Hong Kong, in the calculation of the ad valorem percentage of exports of manufactured goods, the originating material or combination of parts shall be considered as originating in the Mainland to Hong Kong.

    The export of manufactured goods from the percentage value should be greater than or equal to 30%, and not charged to the Mainland origin raw materials or parts pricing from the price percentages should be greater than or equal to 15%.

    "Ad valorem percentages" calculation shall conform to generally accepted accounting principles and on the implementation of the 1994 tariff and trade rules the agreement general agreement on 7th.

    "Other criteria" means in addition to the "manufacturing or processing" standard "tariff change" and the "ad valorem" standards, between Hong Kong and the Mainland authorities agreed to the use of other methods for determining the origin of.

    "Mixed criteria" is also used when determining the origin of these two or more standards.

    Other additional conditions when these "substantial transformation" the criterion is insufficient to confirm the origin of the by the Mainland and Hong Kong authorities agreed that the brand requirements and other conditions may be used.

    Seventh simple dilution, mixing, packaging, bottling, drying, assemble, classify or decorations should not be regarded as substantial transformation.

    To circumvent these regulations for the purpose of processing or pricing measures should not be regarded as substantial transformation.

    Eighth section used in the manufacture of the goods of energy, plant, equipment, machinery, tools, and does not constitute a component of the goods the origin of the material or components, in the determination of origin of the goods will not be considered.

    Nineth import declaration together with the goods, and in the People's Republic of China import and export tariffs and the classification of the goods packaging, packaging materials, containers and accessories, spare parts, tools, instructional material, and should be ignored when determining the origin of goods.

    Under article tenth of the arrangement of the imported goods shall be transported directly from Hong Kong to mainland ports. 11th article import customs declaration under the CEPA, the consignee shall take the initiative to declare to customs affirmed the application of zero tariffs and submitted in line with the arrangements under the certificate of origin issuing and verification program provides an effective certificate of origin. Networked through the customs check of the certificate of origin, granted zero tariff goods in accordance with the customs import formalities.

    After customs checks verify that the certificate is not valid, do not apply zero tariff. Networking declare customs cannot check, and the requirement to pass the cargo the consignee, customs can not the rates applicable to the goods under CEPA equivalent to tax equivalent bond first after the release of the goods, and according to the provisions of import procedures, the customs statistics.

    Declare to Customs shall, within 90 days from the date of release of the goods the approved certificate of origin of the real situation, refund the deposit formalities according to the approved results or margin to import customs formalities, customs statistics should be modified accordingly. 12th declared to customs when doubts about the authenticity of the certificate of origin, the General Administration of customs or his authorized requests for assistance in the verification of customs and Excise. Waiting for the Customs and Excise during the verification results and confirm the certificate of origin, to declare to customs in accordance with the non-tax arrangements applicable to the goods under the equivalent of tax equivalent bond first after the release of the goods, and according to the provisions of import procedures, the customs statistics.

    Hong Kong Customs after verification is complete, reporting customs should be based on the verification results, immediately refund the deposit formalities or deposit into import customs formalities, customs statistics should be modified accordingly. 13th article customs on imported goods the consignee provides for verification of the certificate of origin information confidential.
Without the consent of 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.

    14th in violation of the provisions of the Act, the customs in accordance with the People's Republic of China Customs law and the People's Republic of China implementation of customs administrative penalty provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.

    15th the provisions interpreted by the General Administration of customs. 16th article of the regulations come into force on January 1, 2004.