(December 30, 2003 the General Administration of customs, the 107th issue) article in order to promote economic and trade exchanges between the Mainland and Macao, and correctly identify the Mainland/Macao 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 imports from Macao under CEPA goods (products list as described in the People's Republic of China import and export tariff), but processing trade imports except for goods.
    Article III in direct imports from Macao's goods under CEPA, determine its origin should be based on the following principles: (a) the complete goods obtained in Macau, its origin to Macau, (ii) not wholly obtained goods in Macao, only substantive processing were held in Macau, its origin can be found in Macau.
    Fourth article this provides third article subsection (a) items by said "completely in Macau get of goods" is refers to: (a) in Macau mining or extraction of mineral; (ii) in Macau harvest or collection of plant or plant products; (three) in Macau was born and feeding of activities real; (four) in Macau from this article subsection (three) items by said animal get of products; (five) in Macau hunting or fishing by get of products;
    (Six) holding Macau licence and hanging Macau S.A.R. flag of vessels in high seas fishing get of fish and other seafood; (seven) in holding Macau licence and hanging Macau S.A.R. flag of vessels Shang processing this article subsection (six) items by said products get of products; (eight) in Macau collection of Macau consumption process in the produced of only for raw materials recycling of waste items; (nine) in Macau processing manufacturing process in the produced of only for raw materials recycling of waste broken material;
    (10) subsection (a) to (I) products described in item manufactured products in Macao.
    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" identified. According to the Macau enjoyed preferential measures for trade in goods provisions of the rules of origin of the goods.
    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 the territory of Macao considered the substantive processing of the operation.
    (B) "tariff change" refers to the non-originating materials in the territory of Macau in Macau 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 on the outside Macao country or any region change the 4-digit level of classification of the items produced, processed or manufactured. (C) "ad valorem percentages" means full access to raw materials in Macao, 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 in the territory of Macau, considered the 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 Macau 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 were developed, the principal territory of Macau natural or legal persons developing and buying stations in Macau 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 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 Macau 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 import of goods shall be transported directly from Macau to mainland ports.
    Imports of goods transported via Hong Kong from Macau to mainland ports, and meets the following conditions, as direct transportation from Macau: (a) only for geographical reasons or transport needs, (ii) failure or consumption in Hong Kong, (iii) in addition to handling or the processing required to keep the goods in good condition in Hong Kong without any additional processing.
    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.
    Transport from Macau via Hong Kong to the Mainland port of import goods, in addition to meeting as provided in the preceding paragraph, the consignee should also declare to custom supplement provides the following documents: (a) in the through Bill of lading issued by the Macao; (b) the original manufacturer invoice of the goods; (c) accordance with the second paragraph of this article tenth of relevant supporting documents. 12th 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. 13th report to customs when doubts about the authenticity of the certificate of origin, through customs or his authorized Customs to the Macau Customs or to request assistance in the verification of the Macao economic services. Waiting for the Macao Customs and Macau economic services during the verification results and confirm the certificate of origin, declared 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.
    Macao Customs and Macau economic services after completion of verification, 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. 14th article of import cargo consignee certificate of origin provides for verification of 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. 15th 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.
    16th article of the provisions interpreted by the General Administration of customs.
                                                                17th these provisions come into force on January 1, 2004.