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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 Decision On The Provisions Of The Rules Of Origin For Trade In...

Original Language Title: 海关总署关于修改《中华人民共和国海关关于执行〈内地与香港关于建立更紧密经贸关系安排〉项下〈关于货物贸易原产地规则〉的规定》的决定

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(December 30, 2005 Customs makes 141th, announced since January 1, 2006 up purposes) to promote Mainland and Hong Kong established more close trade relationship, customs decided on People's Republic of China Customs on implementation straddling Mainland and Hong Kong on established more close trade relationship arrangements items Xia straddling on goods trade origin rules of provides (Customs makes 106th, announced, following referred to provides) for following modified: a, and provides sixth article modified for: "sixth article The provisions of article paragraph (b) referred to ' substantial transformation ', should be ' manufacturing or processing operation ' standard, ' tax changes ' standard, ' ad valorem ' standard, ' standard ' or ' mixed standard ' finds that 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 operations ' means giving the processed goods derived from the basic features of the primary process.
    Completed in Hong Kong considered the substantive processing of the operation.
    ' The tax changes ' refers to the non-originating materials undergo processing in Hong Kong Hong Kong production, 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 ' means full access to raw materials in Hong Kong, the combination of parts, labour value and product development expenditure sum of values and export prices of manufactured goods on Board (FOB) value. 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. With formula said following: = raw materials value + combination parts value + labour value + products development spending value-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 x100% ≥ 30% export manufactures of ship Shang delivery price (FOB) =tbl/> formula in the of ' products development ' is refers to in Hong Kong territory for production or processing about export manufactures and implementation of products development. Product development expenditure values should be associated with the export of manufactured goods, including production and processing were developed, commissioned by Hong Kong's natural or legal person to develop and purchase in Hong Kong natural or legal persons owned designs, patents, proprietary technology, trademarks or copyrights and to pay the costs.
    The value should 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.
    ' Ad valorem ' calculations shall be consistent with accepted accounting standards and on the implementation of the 1994 tariff and trade rules the agreement general agreement on 7th.
    ' Standard ' means in addition to the ' manufacturing or processing operation ' standard, ' the tax changes ' and ' ad valorem ' standards, the Mainland and Hong Kong authorities agreed to the use of other methods for determining the origin of.
    Mixed standard ' is also used when determining the origin of the 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 ".
    Second, the 14th article of the regulations is amended as: "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."
    This decision shall enter into force on January 1, 2006.

    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, corresponding amendments shall be made according to this decision, republished. Attached: People's Republic of China Customs on implementation Mainland and Hong Kong on established more close trade relationship of arrangements items Xia on goods trade of origin rules of provides (2005 amendment this) (December 30, 2003 Customs makes 106th, announced, according to December 30, 2005 Customs makes 141th, announced of customs on modified straddling People's Republic of China Customs on implementation Mainland and Hong Kong on established more close trade relationship arrangements items Xia
    Decision on the provisions of the rules of origin for trade in goods Amendment) 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), but processing trade imports except for goods.
    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 provides third article subsection (a) items by said "completely in Hong Kong get of goods" is refers to: (a) in Hong Kong mining or extraction of mineral; (ii) in Hong Kong harvest or collection of plant or plant products; (three) in Hong Kong was born and feeding of activities real; (four) in Hong Kong from this article subsection (three) items by said animal get of products; (five) in Hong Kong hunting or fishing by get of products;
    (Six) holding Hong Kong licence and hanging Hong Kong S.A.R. flag of vessels in high seas fishing get of fish and other seafood; (seven) in holding Hong Kong licence and hanging Hong Kong S.A.R. flag of vessels Shang processing this article subsection (six) items by said products get of products; (eight) in Hong Kong collection of Hong Kong consumption process in the produced of only for raw materials recycling of waste items; (nine) in Hong Kong processing manufacturing process in the produced of only for raw materials recycling of waste broken material;
    (10) subsection (a) to (I) products in Hong Kong by the processing of products mentioned.
    Fifth article following processing or processing, regardless of is separate completed also is mutual combined completed, are considered tiny processing processing, in determine goods whether completely get Shi should not consider: (a) for transport or storage goods and for of processing or processing; (ii) for easy goods shipment and for of processing or processing; (three) for goods sales and for of packaging, and show, processing or processing. 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.
    Outside Hong Kong and that the product is no longer national or any change in classification of the 4-digit level tariff lines production, processing or manufacturing. "Ad valorem percentages" means full access to raw materials in Hong Kong, the combination of parts, labour value and product development expenditure sum of values and export prices of manufactured goods on Board (FOB) value. 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. With formula said following: = raw materials value + combination parts value + labour value + products development spending value-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 x100% ≥ 30% export manufactures of ship Shang delivery price (FOB) =tbl/> formula in the of "products development" is refers to in Hong Kong territory for production or processing about export manufactures and implementation of products development. Product development expenditure values should be associated with the export of manufactured goods, including production and processing were developed, commissioned by Hong Kong's natural or legal person to develop and purchase in Hong Kong natural or legal persons owned designs, patents, proprietary technology, trademarks or copyrights and to pay the costs.
    The value should 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.
    "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.