(Released December 30, 2003 the General Administration of customs, the 106th) 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 provides third article subsection (ii) items by said "substantive processing", should used "manufacturing or processing process" standard, and "tax, change" standard, and "from price percentage" standard, and "other standard" or "mixed standard" finds, specific according to arrangements items Xia enjoy goods trade offers measures of Hong Kong goods origin standard table of provides implementation.
    This is a part of this provision, the General Administration of Customs announced separately. (A) "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.
    (B) "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 States or any change in classification of the 4-digit level tariff lines production, processing or manufacturing. (C) "ad valorem percentages" means full access to raw materials in Hong Kong, the combination of parts, labour value and the sum of value of product development expenditure and exports of manufactured goods FOB (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: = material value + value + composed parts + labour spending on product development value--------------------------------x100% =tbl/> 1 ≥ 30% manufactured exports FOB prices. " Product development "refers to the territory of Hong Kong for the production or processing export products in product development. Product development expenditure value must be associated with the export of manufactured goods, including production and processing their own development, commissioned by natural or legal persons in Hong Kong to develop and buy Hong Kong domestic natural persons 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 principles and relevant international practice clearly established.
    2. the "ad valorem" calculation shall be in conformity with generally accepted accounting principles and related practices.
    (D) "other criteria" means in addition to the "manufacturing process" standard "tariff change" and the "ad valorem" criteria, the Mainland and Hong Kong authorities agreed on the method used in the determination of origin.
    (E) "mixed criteria" refers to the determination of origin and the use of these two or more standards.
    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 administrative penalty provisions of the rules for the implementation of the Customs Act.
    Constitute 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.