General Administration of Customs Order No. 231

Release time:2017-03-03

The Measures of the People's Republic of China on the Administration of the Origin of Imported Goods with Special Preferential Tariff Treatment for the Least Developed Countries was reviewed and approved by the General Administration of Customs on February 27, 2017 and is hereby promulgated, as of April 1, 2017. Apply it. For goods imported from the least developed countries that have established diplomatic ties with China, if they meet the origin criteria as prescribed in these Measures, they may also go through customs declaration formalities and apply for special preferential tariff treatment in accordance with the provisions of the present Measures from the date of promulgation.

 

Regulations of the People's Republic of China on the Administration of Origin of Imported Goods Subject to Special Preferential Tariff Treatment of the Least Developed Countries Promulgated by Order of the General Administration of Customs No. 192 of June 28, 2010, Promulgated by Order No. 210 of the General Administration of Customs on July 1, 2013 The "Decision of the General Administration of Customs on Amending the "Management Measures of the Customs of the People's Republic of China for Special Preferential Tariff Treatment of Imported Goods Originated by the Customs of the People's Republic of China" was also repealed.

 

Director of Yu Guangzhou

 

March 1, 2017

The

 

The

 

Measures of the Customs of the People's Republic of China on the Control of the Origin of Imported Goods with Special Preferential Treatment for Least Developed Countries

The

 

Article 1 In order to correctly determine the origin of imports of goods subject to special preferential tariff treatment with the least developed countries that have established diplomatic relations with China, and to promote economic and trade exchanges between China and the relevant countries, according to the "Customs Law of the People's Republic of China" and "The People's Republic of China Import and Export Goods." The relevant provisions of the Regulations on Origin shall govern these Measures.

 

Article 2 The present Measures shall apply to the management of origin of goods imported from the least developed countries (hereinafter referred to as beneficiaries) that have established diplomatic ties with China and enjoy special preferential tariff treatment.

 

Article 3 Where the imported goods meet one of the following conditions, the country of origin is the beneficiary country:

 

(1) being wholly acquired or produced in a beneficiary country;

 

(2) All production within the beneficiary country using originating materials that comply with the provisions of these Measures;

 

(3) Incomplete acquisition or production in the territory of the beneficiary country, but complete substantial changes in the beneficiary country.

 

The "substantial change" referred to in item (3) of the first paragraph of this Article shall be determined in accordance with the standards stipulated in Articles 5 and 6 of these Measures.

 

Goods originating from beneficiary countries that are directly transported from the beneficiary countries to China may apply for the application of the corresponding preferential tax rate in the "Import and Export Tariff of the People's Republic of China" (hereinafter referred to as the "Tax Clause") in accordance with these Measures.

 

Article 4 The term "a wholly-acquired or produced product in a beneficiary country" as referred to in item (1) of the first paragraph of Article 3 of the Measures refers to:

 

(a) Live animals born and raised in the beneficiary country;

 

(b) Goods obtained in the beneficiary country from animals referred to in paragraph (1) of this article;

 

(3) plants and plant products harvested, picked or collected in the beneficiary country;

 

(D) Goods obtained from hunting or fishing in the beneficiary country;

 

(e) A vessel registered or registered in the beneficiary country and legally flying the flag of the beneficiary country, the fish obtained in the offshore waters that the beneficiary State is entitled to develop under domestic law applicable in accordance with the relevant international agreement to which it is concluded Classes, crustaceans, and other marine life;

 

(6) processing the goods obtained in the goods listed in item (5) of this article on a processing vessel registered or registered in the beneficiary country and legally flying the flag of the beneficiary country;

 

(vii) Mineral products and other naturally occurring materials mined or extracted in the beneficiary country, or from outside the waters, seabed or sea to which the beneficiary country is entitled to exploit under domestic laws applicable in accordance with the relevant international agreements concluded by the beneficiary country Any material other than fish, crustaceans and other marine organisms obtained or extracted from the soil on the bed;

 

(8) Waste and old articles that are generated and collected during the consumption process in the beneficiary country and are only applicable to the recycling of raw materials;

 

(9) The waste and scrap produced in the processing and manufacturing process of the beneficiary country only for the recovery of raw materials;

 

(10) The goods processed in the beneficiary country using the goods listed in items (1) to (9) of this article.

 

Article 5 Except as otherwise provided in the Rules for the Specific Origin of Products of the Least Developed Countries Established with China, the use of the raw materials of non-beneficiary countries for manufacturing or processing in the territory of the beneficiary country, the goods obtained in the "Tax Clause" If the four-digit tax classification changes, it shall be deemed as the goods originating in the beneficiary country.

 

Non-originating materials used in the production process that are manufactured or processed using non-benefiting countries’ original production materials do not comply with the first paragraph of this Article, but the transaction price of non-originating materials determined in accordance with the Customs Valuation Agreement does not exceed If 10% of the price of the goods meets the other applicable provisions of these Measures, the goods should still be considered as the goods of origin of the beneficiary country.

 

Article 6 Except as otherwise provided in the Rules for the Specific Origin of Products Established by the Least Developed Countries Established with China, the use of raw materials produced by non-benefiting countries in the territory of beneficiary countries shall have a regional value component no lower than that of the goods obtained. If the price is 40%, it shall be regarded as the goods originating in the beneficiary country.

 

The regional value component of the goods referred to in paragraph 1 of this Article shall be calculated according to the following method:

 

Price of Goods - Prices of Non-Original Materials

Regional Value Component = ————————————————×100%

 

Price of goods

 

The "price of goods" refers to the price of goods adjusted on the FOB basis in accordance with the Customs Valuation Agreement. "Prices of non-originating materials" refer to the import costs of non-originating materials determined in accordance with the "Customs Valuation Agreement", and the freight and insurance charges (CIF) to destination ports or locations, including the prices of materials of unknown origin. When the non-originating materials are obtained by the manufacturer within the beneficiary country, the transaction price determined in accordance with the "Customs Valuation Agreement" does not include the freight and insurance generated during the transportation of the non-originating material from the supplier's warehouse to the place where the manufacturer is located. Fees, packing fees and any other fees.

 

Article 7 Where goods or materials originating in China are used to produce another goods in the territory of the beneficiary country, such goods or materials shall be deemed as the goods or materials of origin of the beneficiary country.

 

Where the beneficiary country is a member of a specific regional group, the origin goods or materials of other beneficiary countries in the group are used in the production of another cargo by the beneficiary country, and the other goods of the beneficiary country used by the beneficiary country are either The material can be considered as the origin goods or material of the beneficiary country.

 

Article 8 The following minor processing or treatment shall not affect the determination of the origin of the goods:

 

(a) processing to ensure that the goods are in good condition during transport or storage;

 

(2) The simple assembly or disassembly of the parts of an item as a complete product or the disassembly of a product into parts;

 

(3) Replacing packaging, disassembling, and combining packaging;

 

(d) washing, cleaning, dusting, removing oxides, degreasing, removing paint, and removing other coatings;

 

(e) ironing or flattening of textiles;

 

(6) Simple painting and polishing procedures;

 

(7) Shelling, partial or complete bleaching, polishing and polishing of cereals and rice;

 

(8) sugar coloring or flavoring, or the formation of sugar blocks; partially or wholly grinding sugar;

 

(9) Peeling, nucleation and shelling of fruits, nuts and vegetables;

 

(x) sharpening, simple grinding or simple cutting;

 

(11) Filtration, screening, selection, classification, classification, matching (including the combination of sets of items), slitting, bending, winding, and unfolding;

 

(12) Simple bottling, canning, potting, bagging, boxing or cartoning, fixing to cardboard or board and other simple packaging processes;

 

(13) Placing or printing marks, labels, logos, and other similar distinguishing marks on the product or its packaging;

 

(14) simple mixing of similar or different products; mixing of sugar and other materials;

 

(15) Test or calibration;

 

(16) Dilution with only water or other substances does not materially change the nature of the goods;

 

(17) Drying, salting (or salting), refrigerating, freezing;

 

(18) Animal slaughter;

 

(19) A combination of two or more processes in items (1) to (18).

 

Article 9 is the complete set of goods stipulated in the General Rules for the Classification of the "Taxes," in which all the goods originate from a beneficiary country, and the package of goods is originated in the beneficiary country; some of the goods are not original. Produced in the beneficiary country, but according to the proportion determined in Article 6 of this measure does not exceed 15% of the price of the package of goods, the package of goods should still be regarded as originating in the beneficiary country.

 

Article 10 When determining the origin of the goods, the following materials or articles used in the production process of the goods, which do not constitute the material components of the goods themselves or become part of the goods, shall not affect the determination of the origin of the goods:

 

(i) Fuel, energy, catalysts, and solvents;

 

(2) Equipment, devices and supplies used for the testing or inspection of goods;

 

(iii) Gloves, glasses, footwear, clothing, safety equipment and supplies;

 

(d) tools, moulds and moulds;

 

(v) spare parts and materials used to maintain equipment and plant buildings;

 

(6) Lubricants, oil (slip) grease, synthetic materials and other materials that are used or used in the production of equipment for operation and maintenance of buildings in factories;

 

(g) Use in the production of a cargo does not constitute a component of the cargo, but it can reasonably indicate that it has participated in any other cargo in the production process of the cargo.

 

Article XI of the applicable tax classification of goods, in the determination of the origin of the goods, together with the goods declaration of imports and in the "Tax Code" with the goods categorized packaging, packaging materials and containers, and normal equipment If the attachments, spare parts, tools, and explanatory materials are not invoiced separately, their origin shall not affect the determination of the origin of the goods.

 

In the case of a regional price component of a cargo, the packaging, packing materials and containers that are declared together with the goods and classified in the “Tax Code” when calculating the regional value component of the goods, as well as accessories and spare parts that are normally equipped The price of tools, tools, and presentational materials should be calculated.

 

Article 12 The term "direct transportation" as mentioned in the present Measures refers to the direct transportation of the goods of origin of the beneficiary country from the beneficiary country to the territory of China, without passing through other countries or regions besides China and the beneficiary country (hereinafter referred to as "others"). Country or region").

 

If the goods of origin of the beneficiary country are transported to the territory of China through other countries or regions, whether or not the vehicle is converted or temporarily stored in transit, and the following conditions are met, it shall be treated as direct transportation:

 

(1) It has not entered the trade or consumption fields of other countries or regions;

 

(2) When passing through other countries or regions, the goods have not been handled in addition to loading or unloading or other treatments necessary to keep the goods in good condition;

 

(3) Under the supervision of the customs of the country or region.

 

Under the circumstances stipulated in the second paragraph of this Article, the maximum time for the relevant goods to enter other countries or regions shall not exceed 6 months.

 

Article 13 If the customs has evidence to prove that the imported goods are circumventing these Measures, the imported goods may not enjoy special preferential tariff treatment.

 

Article 14 The consignee of imported goods or its agent shall fill out the "Customs Declaration Form of Imported Goods of the Customs of the People's Republic of China" in accordance with the declaration requirements of the customs within 14 days from the date of entry of the means of transportation into the country, stating that the preferential tax rate is applicable, and at the same time Submit the following documents, unless otherwise specified by the General Administration of Customs:

 

(1) A certificate of origin (see Annex 1 for the format) or a statement of origin (for format, see Annex 2) that complies with the provisions of the present Measures and within the validity period;

 

(b) Commercial invoices for goods;

 

(3) The entire transportation document for the goods.

 

If the goods are transported to China within other countries or regions, they should also submit the certification documents issued by customs of other countries or regions or other certification documents approved by the customs.

 

Where the Customs has already received the electronic data of the certificate of origin and certification documents of the beneficiary country through the relevant information exchange system, the consignee of the imported goods or its agent need not submit the corresponding paper document for the originating goods of the beneficiary country.

 

The transport document referred to in item (3) of the first paragraph of this Article submitted by the consignee of the import goods or its agent may satisfy the direct transport related provisions, and it is not necessary to submit the certification documents mentioned in the second paragraph of this Article.

 

Article 15 Except as otherwise provided by the General Administration of Customs, the origin declaration is the imported goods of the beneficiary country, and the consignee of the import goods or its agent did not submit a valid certificate of origin or declaration of origin when importing the goods, or Where the Customs does not receive the electronic data described in paragraph (3) of Article 14, it shall, before the goods are released, make supplementary declarations to the Customs regarding whether the imported goods are eligible for the original status of the beneficiary country (for the format, see Annex 3).

 

If the consignee of the imported goods or its agent, in accordance with the provisions of the preceding paragraph, makes supplementary declarations to the Customs regarding the origin of the imported goods that are eligible for the beneficiary country and provides corresponding tax security according to law, the customs shall go through the import formalities in accordance with regulations, in accordance with laws and administrative regulations. Except for the case of guarantee. If the tax guarantee equivalent to the maximum amount of taxes that the goods may bear has been submitted due to advance release, etc., it may no longer independently provide guarantees on whether the goods have the original qualifications.

 

If the consignee of the import goods or its agent fails to declare the import to the customs in accordance with the relevant provisions, or the consignee of the import goods or its agent fails to declare the application of the tariff rate in the "Tax Clause" when the goods are declared for import, it shall not be in accordance with the provisions of this article. As for whether the imported goods should be eligible for supplementary declaration in the country of origin of the beneficiary country, the preferential tax rates in the "Taxes" do not apply to imported goods.

 

If the consignee of the import goods or its agent applies to the Customs after the release of the goods to apply the preferential tariff rate in the "Tax Clause", the tax already paid will not be adjusted.

 

Article 16 The valid certificate of origin submitted by the consignee of import goods or its agent to the customs shall meet the following conditions at the same time:

 

(1) Issued by a visa agency designated by the government of the beneficiary country within 5 working days after the goods are exported;

 

(2) Complying with the formats listed in Annex 1 to these Measures and filling them in English;

 

(3) It meets the safety requirements of the sample of the seal of the visa agency notified by the beneficiary country to China Customs, and the seal and signature of the customs or port authorities;

 

(4) One or more of the listed goods are the same batch of imported goods;

 

(5) having a non-repeating valid certificate of origin;

 

(6) Specify the basis for determining that the goods have the original qualifications.

 

The certificate of origin is valid for one year from the date of issue.

 

Article 17 The Customs has already applied for the importation of a consignee of imported goods or its agent to make a ruling of origin and confirm that the origin of the imported goods is a beneficiary country. If the ruling is in a valid state, the basis and facts of the ruling shall be made accordingly. If there is no change, the consignee of the imported goods or its agent may submit a declaration of origin to the customs when the goods under the adjudication are imported, stating that the preferential tax rate in the “Tax Code” applies.

 

The declaration of the origin of goods submitted by the consignee of the imported goods or its agent to the customs shall comply with