People's Republic Of China Customs Imports Of Special Preferential Tariff Treatment Of Goods Origin Management

Original Language Title: 中华人民共和国海关特别优惠关税待遇进口货物原产地管理办法

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(May 31, 2006 Customs 149th promulgated as of July 1, 2006) the first special preferential tariff treatment to imports in order to correctly identify the origin of the goods, to promote economic and trade exchanges between China and the countries concerned, in accordance with the People's Republic of China Customs law, the People's Republic of China regulations on origin of import and export goods, special preferential tariff treatment to the goods on the country of origin rules and the provisions of relevant laws and administrative regulations, these measures are formulated.
    Second article of the regulation is applicable from beneficiary countries (listed in annex 1) imports of special preferential tariff treatment of goods, but in processing trade in bonded imports and domestic sales of goods does not apply to these measures.
    Changed the list of the beneficiary countries listed in annex 1, and separately by the General Administration of Customs announced.
    Article III transport of goods imported directly from the beneficiary countries, in line with one of the following conditions, its origin to 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, and (b) not wholly produced or obtained in beneficiary countries, but complete the last substantial transformation of the goods in the country.
    Fourth article this approach third article subsection (a) items by said "completely in beneficiaries get or production" of goods is refers to: (a) in the beneficiaries mining of mineral; (ii) in the beneficiaries harvest of plant and plant products; (three) in the beneficiaries was born and feeding of activities real; (four) in the beneficiaries from this article subsection (three) items by refers to of animal in the get of products; (five) in the beneficiaries hunting or fishing by get of products;
    (Six) in the beneficiaries registered or legal hanging the beneficiaries flag of vessels in its territorial waters fishing get of fish and other seafood; (seven) in the beneficiaries registered or legal hanging the beneficiaries flag of processing ship Shang processing this article subsection (six) items by column products get of products; (eight) in the beneficiaries collection of the beneficiaries consumption process in the produced of only for raw materials recycling of waste items; (nine) in the beneficiaries processing manufacturing process in the produced of only for recycling raw materials of waste broken material;
    (10) subsection (a) to (I) products listed in the products manufactured in the beneficiary countries.
    Fifth article following tiny processing or processing, regardless of is separate completed also is mutual combined completed, in determine goods whether for completely get or production Shi not effect goods origin of determine: (a) for transport or storage during save goods and for of processing or processing; (ii) for goods easy handling and for of processing or processing; (three) for goods sales and for of packaging, and show, processing or processing.
    Article III of the sixth article of the way (b) of "substantial transformation" standard, for "a change in tariff classification" standard or "ad valorem percentages".
    (A) "change in tariff classification" standard, is in the beneficiary countries produced or used in the processing of the goods in the tariff, non-originating materials in the country where the tax identification number for the goods in 4 levels, taxes, other than taxes. (B) "ad valorem percentages" standard, refers to the beneficiary countries on non-originating materials of the manufacturing value added after processing is not less than income, the value of the goods 40%.
    The formula is as follows: = price-the price of the non-originating materials _________________________________x100% ≥ 40% price =tbl/> "price" refers to the FOB price of the goods, regardless of the manner in which the transport of the goods, for which the price in the cost of shipping ports or places.
    "The price of the non-originating materials", refers to the non-originating materials used by the producer prices, including its import cost, shipped to the port of destination or place of insurance and freight.
    These "ad valorem percentages" calculation shall conform to generally accepted accounting principles and the agreement on customs valuation.
    Seventh simple dilution, mixing, packaging, bottling, drying, assemble, classify or decorations should not be regarded as substantial transformation.
    Companies to circumvent these measures for the purpose of production or pricing should not be regarded as substantial transformation.
    Eighth in determining the origin of the goods, used in the manufacture of the goods of energy origin, plant, equipment, machinery and tools, and does not constitute a material composition of the goods the origin of the material or components, do not influence the determination of the origin of the goods.
    Nineth and declaration for import of goods in the nomenclature 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.
    Tenth special preferential tariff treatment for imports of goods declared shall be transported directly from the beneficiary country to country, is not on the way after China and countries other than the beneficiary country or region (hereinafter "other countries or regions").
    Goods after other national or area transport to China territory, while meet following conditions of, should considered directly transport: (a) after other national or area is due to geographic reasons or transport need; (ii) the goods in after other national or area Shi, not do except handling and for makes goods keep good state or transport by required of processing yiwai of other processing; (three) not into the national or area for trade or consumption.
    11th article imports goods consignee declared enjoy special offers tariff treatment of imports goods of, should to customs submitted following file: (a) export beneficiaries origin certificate issued institutions issued of, and by the country customs Yu export Shi stamped seal of origin certificate (format see annex 2); (ii) in export beneficiaries issued of transport bills of lading, or international transport originating of other national or area issued of transport bills of lading; (three) from export beneficiaries of original commercial invoice.
    Transport of imported goods through other countries or regions, should also be submitted to the China Customs deems necessary to demonstrate compliance with article tenth part (b) the provision of relevant documents.
    12th article import cargo consignee to customs certificates of origin shall be issued by the authorities of the beneficiary countries, which are valid for 180 days from the date of issue. Certificate of origin printed with A4 paper, the words in English; a copy of the certificate of origin shall be composed of the following color originals and three copies: the original beige, copies are light green. Replicas include copies of the second, third and fourth copies, of which a second copy for the Customs verification purposes as it deems necessary, and the third copy shall be retained by the issuing institution of exporting country, the fourth copy is retained by the exporter.
    Import Consignees of the goods declaration shall be submitted to the Customs copy of the original and second.
    Certificate of origin issued by institution name and address and issue a certificate of origin seal and signature style should be in People's Republic of China General Administration of customs records. 13th article customs when the goods are imported, import cargo consignee must take the initiative affirmed that the goods concerned to the Customs to enjoy the special preferential tariff, and submitted by the exporter to the customs at the time of export certificate of origin seal.
    Customs shall record information according to the beneficiary countries for verifying the certificates of origin of goods, and related documents with a valid inspection certificate of origin, granting special preferential import tariffs. 14th when in doubt on the authenticity of the certificate of origin, the Customs General Administration or its authorized institution through the Chinese Embassy economic and commercial Counsellor of the beneficiary countries (room) to the beneficiary countries customs verification request certificate of origin or issuing agency, and request within 90 days of the date of receipt of the verification requirements to respond.
    If customs fails to receive a reply within this period, the goods shall not enjoy the special preferential tariff concessions. Waiting for the beneficiary certificates during the verification of origin, import cargo consignee requests, the officers can be charged in accordance with the MFN rate applicable to the goods after tax equivalent margin to pass the cargo, and according to the provisions of import procedures, the customs statistics.
    Customs or issuing agency verification of certificates of origin for export country after the Customs shall, 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.
    Import goods belonging to countries to restrict the import of, or suspected offence, Customs shall not release the goods before completion of verification of the certificate of origin. 15th article customs according to business secret obtained as provided herein in accordance with the obligation to keep 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.
    16th in violation of these regulations, 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 implementation of customs administrative punishment Ordinance and other relevant laws and administrative regulations to address constitutes a crime, criminal responsibility shall be investigated according to law.
    17th the following terms shall have the meanings herein: "beneficiary" refers to China signed letters of special preferential tariff treatment from countries or regions.
    "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.
    "Materials" refers to the fact constitutes another good part or has been used in another production of parts, components, components, half-assembled parts.
    "Production" refers to goods, including cultivation, husbandry, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling, etc.
    18th article this way interpreted by the General Administration of customs. 19th article this way come into force July 1, 2006.
    December 30, 2004 customs 123th number published in the People's Republic of China Customs on the implementation of People's Republic of China to African least developed countries special rules of origin for preferential tariff treatment of goods regulations repealed simultaneously. Annexes: 1. list of beneficiaries 2. formats of certificates of origin annex 1: list of the beneficiary countries

    Sudan, Angola, Equatorial Guinea, Liberia, Mozambique, Benin, Zambia, Congo (Kinshasa), Guinea, Madagascar, Mauritania, Tanzania, Uganda, Togo, Rwanda, Sierra Leone, Ethiopia, Mali, the Central African Republic, Burundi, Djibouti, Eritrea, Lesotho, Comoros, Cape Verde, Niger, Guinea Bissau, Senegal, Afghanistan, Maldives, Yemen, Samoa, Vanuatu annex 2: = 原产地证书格式
┌───────────────────────────┬─────────────────────────────┐
│1. Exporter(full name,address and country) │2.                                         CERTIFICATE NO.                                           │
│                                                      │                                                          │
│                                                      │  DATE OF ISSUE │
│                                                      │                                                          │
│                                                      │  (VALID FOR 180 DAYS FROM THE DATE OF ISSUE) │ ├───────────────────────────┼─────────────────────────────┤ │3.                   Consignee(full name,address and country) │ │ │ │ CERTIFICATE OF ORIGIN                     │
│                                                      │           SPECIAL PREFERENTIAL TARIFF PROGRAM            │
│                                                      │                                                      Granted by China │ │ │ (Combined Declaration and Certificate) │ │ │                                                          │
│                                                      │                                                          │
├────────────────────────── ─┤                                                          │
│4.                                          Manufactory(full name,address and country) │ │ │ │ Issued in │
│                                                      │…………………………………………………………………………… │
├───────────────────────────┤                        (country)                         │
│5. Departure Date                                      │                                                          │
│                                                      │                                 See ins tructions overleaf│ ├─────────────────┬─────────┼─────────────────────────────┤ │6. Vessel/Flight/Train/Vehicle No. │ 7. Place of Loading│8.For official use only                                   │
│                                  │                  │                                                          │
├──────────────── ─┴─────────┤                                                          │
│9.                                                          Port of Discharge                                   │                                                          │
│                                                      │ │
├────┬─────┬────────────────┴──────────┬───────────┬──────┤
│10. Item │11. Marks │12. Container No.; No.and Kind of Packages;Description │13. Gross weight or │14.                                       Number │ │number │& numbers │of goods(including quantity where appropriate and HS │other quantity │and date of │ │ │on │Code of China); │(Quantity unit)and │invoice │ │ │packages;        │                                                      │value(FOB)            │            │
│        │          │                                                      │                      │            │
│             │          │                                                      │                      │            │
│        │          │                                                      │                      │ │
│        │          ├───────────────────────────┤                      │            │
│        │          │15.        Please select the following origin criteria where │ │ │ │ │ │appropriate: │ │ │ │            │          │□Wholly Obtained                                     │                      │            │
│        │          │□4-digit Tariff Heading Change                       │                      │ │
│        │          │□Ad Valorem Percentage(40%)                       │                      │            │
├────┴─────┴──────────────┬────────────┼───────────┴──────┤
│16. Declaration by the exporter │17. Certification │18. Customs verification │ │The undersigned hereby declares that the above │It is hereby certified, │This is to certify that the goods │ │details and statements are correct,that all the │on the                                                  basis of control │declared for exportation correspond │ │goods were produced in │carried out,that the │to what is stated under this │ │ │declaration by the │certificate │

│…………………………………………………………………    │exporter is correct.                        │ │ │ (country) │ │ │ │and that they comply with the origin requirements │                                │ │ │specified for these goods under the SPT Program │ │ │ │exported to China.                                                  │                        │                                    │
│                                                  │                        │                                    │
│ │                        │……………………………………………… │
│                                                  │………………………………        │Place,date,signature and stamp of │ │ │Place and date,signature│exporting customs authority. │
│…………………………………………………………………                                                  │and stamp of certifying │ │ │Place and date,signature of authority signatory │authority │ │ │
                    │                        │                                    │
└─────────────────────────┴────────────┴──────────────────┘
=tbl/>
                    Instruction for filling in the form ━━━━━━━━━━━━━━━━━━ 1.The main conditions for admission to preference are that goods exported to the People's Republic of China: (a)shall fall within a description of goods eligible f
    or preference under the Special Preferential Tariff Program;and (b)shall comply with the origin criteria specified in the Rules of Origin.
    2.If the goods qualify under the origin criteria as stipulated in Rule 4 or Rule 6,the exporter shall indicate in Box 15 of the form. 3.A declaration on the certificate of origin form shall be performed by the exporter of the goods and submitted in duplicate to the certifying authority of country of exportation,which will,if
satisfied,certify the original copy of the certificate of origin and return it to the exporter for transmission to the importer in China.The certifying authority will keep the duplicate duly
    completed and signed by the exporters. 4.Any unused space in the certificate of origin form should be struck through in such a manner as to make any later addition impossible. Any alternation shall be endorsed by certifying authority.

                                                  The description of goods should be sufficiently detailed to enable the goods to be identified by the customs officer examining them at port of importation.                                              By order of the President, = Chinese text only for reference ┌-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┐ │ 1. exporters (name, and address and the national) │ 2. certificate number │││                                              │
│                                          │  签发日期                                    │
│                                          │                                              │
│                                          │ (自签发之日起180天内有效)                  │
├─────────────────────┼───────────────────────┤
│3.收货人(名称、地址及国家)              │                                          │
│                                          │           中国给予特别优惠关税待遇           │
│                                          │                  原产地证书                  │
│                                          │              (申报与证书合一)              │
├─────────────────────┤                                              │
│4.生产商(名称、地址及国家)              │                                              │
│ │                                              │
├─────────────────────┤    ………………………………………………… 签发│
│5.离港日期                                │                   (国家)                   │
│                                          │                            填制方法见背面说明│
├──────────────┬──────┼───────────────                                              ────────┤
│6.船舶/飞机/火车/货车编号│7.装货地    │8.供官方使用                                  │
│                            │            │                                              │
├──────────────┴──────┤                                              │
│9.卸货口岸                                │                                              │
│                                          │                                      │ ├-The-the-the-the ┬-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the ┤ │ 10. project │ 11. packaging │ 12. container number; packaging pieces number and the type; goods name │ 13. gross weight or other number │ 14. invoice number │ │ number │ mark head and the series │ (including corresponding number and the China HS coding) │ volume (number units) and the │ and the date │││, │                │价格(FOB)       │            │
│        │        │                                      │                │            │
│        │        │                                      │        │            │
│        │        │                                      │                │            │
│        │        │                                      │                │            │
│        │                                      │                                      │                │            │
│        │        │                                      │                │            │
│        │        │ │                │            │

│        │        ├───────────────────┤                │            │
│        │        │15.请选择适用的原产地标准:           │                │            │
│        │        │□完全获得                            │ │            │
│        │        │□4位数级品目改变                     │                │            │
│        │        │□从价百分比(40%)                  │                │            │
├────┴────┴─────────┬────                    -The-the-the-the-the ┼-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the ┤ │ 16. exporters statement │ 17. proved │ 18. Customs auditing │ │ following signed people statement above information and the declared right no falsely, │ according to by implementation of regulatory, │ is hereby proved declared export of goods and this certificate of │ │ all goods produced since │ is hereby proved exporters by do Shen │ description match.      │
│                                      │报正确无讹。 │                              │
│                                      │                  │                              │
│…………………………………………………                              │                  │                              │
│               (国家)               │                  │                              │
│且符合出口至中国的特别优惠关税待遇货物│                  │                  │ │ The origin requirements applied. │                  │                              │
│                                      │                  │……………………………………… │
│                                      │……………………… │ Place, time, signature and customs when exporting countries │ │...................................................... ... │ Locations and date, signed and │ Council of seal │ │ locations and date, right to signed people of signed │ Visa institutions seal ││└-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┘ =tbl/> form fill business description-the-the-the-the-the-the 1. allowed enjoy preferential treatment of main conditions is: out
    To People's Republic of China cargo, 1) should enjoy special preferential tariff treatment product range and 2) should comply with the origin criteria set forth in the rules of origin.
    2. If the goods are in conformity with rule 4 and rule 6 of the rules of origin, the exporter should be indicated in the table column 15. 3. exporters are responsible for the content on the certificate of origin to declare and submit two copies of certificates to export visa agencies. If the qualification requirements, certificate of origin, certifying authority will be endorsed on the original and return it to the exporter so that the originals will be handed over to Chinese importers.
    Visa agencies shall maintain copies of the correctly filled in and signed by the exporter. 4. all fill gaps should be off, in case later to fill in. Any corrections must be approved by the certifying authority.
                                            Goods must be in sufficient detail to enable the customs officer at the port of import inspection may take this recognition that the goods.

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