General Administration of customs on the revision of the People's Republic of China Customs on the implementation of the Mainland/Macao closer economic partnership arrangement under the provisions on rules of origin for trade in goods the decision (March 30, 2012 Customs makes No. 207, announced since April 1, 2012 up purposes) according to state approved of straddling Mainland and Macau 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 Macau on established more close trade relationship of arrangements items Xia straddling on goods trade of origin rules of provides (Customs makes 107th, announced, Department makes 142th,, and 198th, modified,

    Hereinafter referred to as the regulations) sixth to make the following modifications:

    A, and will sixth article fourth paragraph "' price percentage ' is refers to completely in Macau get of raw materials, and combination parts, and labour value and products development spending value of sum and export manufactures of ship Shang delivery price (FOB) of ratio" of expressed modified for "' from price percentage ' is refers to Macau native of raw materials, and combination parts of price and in Macau produced of labour value and products development spending price of total and export manufactures ship Shang delivery price (FOB) of ratio". II, and increased "Macau using mainland native of raw materials or combination parts in Macau constitute export manufactures part of, in calculation the export manufactures of from price percentage Shi, the Mainland native raw materials or combination parts should considered native Yu Macau; the export manufactures of from price percentage should is greater than or is equal to 30%, and in not remember into the Mainland native of raw materials or combination parts price Shi of from price percentage should is greater than or is equal to 15%.

    "Requirement, as the sixth article sixth, sixth former sixth, seventh, eighth and Nineth paragraphs 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/Macao 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 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).

    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;

    (B) not wholly obtained goods in Macao, only substantive processing were held in Macau, its origin can be found in Macau.

    The fourth article this article under subsection (a), the term "complete goods obtained in Macau" refers to:

    (A) mineral products mined or extracted in Macau;

    (B) harvest or collect plants or plant products in Macao;

    (C) live animals born and raised in Macau;

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

    (E) products obtained by hunting or fishing in Macau;

    (Vi) holding licences in Macau and raised the Macau S.A.R. flag vessels fishing on the high seas to get the fish and other seafood;

    (G) licence in Macau and is suspended Macau S.A.R. processing of this article on the flag of the vessel (f) products of the products referred to in subparagraphs;

    (VIII) collected in Macao Macao's consumption is only suitable for raw materials produced in the process of recycling waste materials;

    (IX) in Macao in the manufacturing process is only suitable for raw materials produced in recycled waste and scrap;

    (J) the use of this article (a) to (I) products described in item manufactured products in Macao.

    Following processing or treatment of the fifth article, 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" identified, additional conditions can be used in cases where the provisions of other finds. In accordance with the arrangements under the Macao 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. "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.

    "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 4-digit level of classification has changed, and the product is no longer in the Macau national or any change in classification of the 4-digit level tariff lines production, processing or manufacturing. "Ad valorem percentages" means Macau origin raw materials, the combination of parts prices and labour in Macao 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 in the territory of Macau, considered the substantive processing.

    Using that formula is as follows: (Editor's Note: this formula see manuscript) In the formula of "product development" refers to the territory of Macau 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, the principal territory of Macau natural or legal person to develop and buy the party's territory of 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 tariff and the relevant provisions of the agreements of the General Agreement on trade in the 7th clearly identified.

    Macau using mainland native of raw materials or combination parts in Macau constitute export manufactures part of, in calculation the export manufactures of from price percentage Shi, the Mainland native raw materials or combination parts should considered native Yu Macau; the export manufactures of from price percentage should is greater than or is equal to 30%, and in not remember into the Mainland native of raw materials or combination parts price Shi of from price percentage should is greater than or is equal to 15%.

    "Ad valorem percentages" calculation shall conform to generally accepted accounting principles and on the implementation of the 1994 tariff and the relevant provisions of the agreements of the General Agreement on trade in the 7th.

    "Other criteria" means in addition to the "manufacturing or processing" standard "tariff change" and the "ad valorem" test, and between Macao and 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 Mainland and Macau 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 material component or components of the goods origin, in determining the 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.

    Article tenth of the arrangements under the import 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 transportation needs;

    (B) failure or consumption in Hong Kong;

    (C) apart from the 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 imported goods, in addition to meeting as provided in the preceding paragraph, the consignee should also declare to custom supplement provides the following documents:

    (A) the through Bill of lading issued in Macau;

    (B) the original manufacturer invoice of the goods;

    (C) in 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 its 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. The 14th article of import cargo consignee certificate of origin for the verification of information provided by 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 article in violation of the provisions of 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.

    The 16th article of the provisions interpreted by the General Administration of customs. 17th these provisions come into force on January 1, 2004.