PRC General Administration of Customs

No. 181

"China Customs import and export regulations of preferential origin of goods" was December 25, 2008 by the General Administration of Customs through the Department of Finance meeting, is hereby promulgated, March 1, 2009 shall come into force.
Director Sheng Guangzu
January 8, 2009

China Customs
Preferential origin of goods import and export regulations

The first to correctly determine the preferential trade agreements under the origin of import and export goods, regulate preferential trade agreements on customs import and export goods under the administration of origin, according to "Customs Act" (hereinafter referred to as "Customs Act"), " Republic of China Import and Export Tariff Regulations, "" Rules of Origin Republic of China import and export goods, "the enactment of this provision.
Article shall apply to preferential trade agreements on customs import and export goods under the administration of origin.
Article from members or regional preferential trade agreements (hereinafter referred to as members or region) directly imported goods transport, the following circumstances, the member states or their regions of origin for "Import and Export Tariff of the People's Republic." corresponding to the corresponding agreement of preferential trade agreements or preferential tax rate (hereinafter referred to as agreement or preferential tax rates):
(A) completely in the member states or regions obtained or produced;
(B) not entirely in the Member State or region to obtain or produce, but in line with the provisions of Article V, Article VI.
The provisions of Article IV of this Article (a) calls "full access to the member states or regions or production" of goods means:
(A) in the territory of the Member State or region harvested, picked or gathered plant products;
(B) in the territory of the Member State or region of birth and rearing of live animals;
(C) in the territory of the Member State or region, or sea mining, extraction of minerals;
(D) Other meet the appropriate preferential trade agreements under the standard of goods wholly obtained.
The provisions of Article V of this Article (b), the "incomplete in that Member State or region obtained or produced" goods, preferential trade agreements in accordance with the corresponding change in tariff classification criteria, a regional value content standards, manufacturing and processing operations standards or other criteria to determine its origin.
(A) change in tariff classification criteria is defined as originating in non-member countries or regions or member states in the export of materials manufactured within the region, after processing, the proceeds of goods in the "Commodity Description and Coding System" in place of tariff classification changes.
(B) the regional value content requirement refers to the FOB price of export goods (FOB) net of the production process of goods or region of the member non-originating materials prices, the remainder of price in the export of goods FOB (FOB) percentage.
(C) the manufacturing and processing process standards, is to give the basic characteristics of the goods derived after the primary process.
(D) other standards, is the addition to the above standards, member states agreed to adopt or region to determine the origin of goods of other criteria.
Article originating in a preferential trade agreement member countries or regions of the goods or materials in the same preferential trade agreements within another Member State or region for the production of other goods, and constitute another part of the goods, the goods or materials should be considered as originating in the territory of another Member State or region.
Article VII In order to facilitate loading, transport, storage, sales for the processing, packaging, display and other minor processing or treatment, does not affect the determination of the origin of goods.
Article VIII used to protect goods during transport, packaging materials and containers do not affect the determination of origin of goods.
Article IX of goods used in the production process itself does not constitute a material composition of goods, the goods do not become integral parts of the material or article, the origin does not determine the origin of goods.
Article 3 of this Article called "direct transportation" refers to preferential trade agreements under the Agreement on goods imported from member states or regions that direct transport to the territory of China, the way the agreement has not been outside the States or other countries or regions (hereinafter referred to other countries or regions).
Preferential trade agreements originating in member states or regions of the goods, after transport to other countries or regions in China, regardless of whether the conversion means of transport in transit or temporary storage, meet the following conditions shall be considered as "direct transportation":
(A) the goods through other countries or areas, without making the goods in good condition except that required treatment other than treatment;
(B) the goods remain in other countries or regions of time does not exceed the corresponding period of preferential trade agreements;
(C) the goods in other countries or regions for temporary storage, in the country or region under the supervision of Customs.
Article XI of laws and administrative regulations of the authority to issue certificates of origin of export goods (hereinafter referred to as visa agencies) can be issued under the preferential trade agreement certificate of origin of export goods.
Article XII of the visa agencies should be based on the provisions of preferential trade agreements and the corresponding determined under the rules of origin certificate of origin issued by the export of goods.
Article XIII of the General Administration of Customs shall be in accordance with the provisions of the visa agencies whether the provisions of Article XII issued under the preferential trade agreement certificate of origin for export goods supervision and inspection.
Visas should periodically submit to the General Administration of Customs according to the provisions of Article XII of this issue under the preferential trade agreement certificate of origin of export goods of the situation.
Article XIV of goods import declaration, the consignee of imported goods or its agent shall fill in customs declaration regulations "China Customs import declaration," stated rate or preferential tax rates applicable agreements, and also submit the following documents :
(A) a valid certificate of origin of goods the original, or the relevant provisions of preferential trade agreements, declarations of origin;
(B) goods of commercial invoice, transport documents and other commercial documents.
Goods through transportation to other countries or regions in China, should be submitted to demonstrate compliance with the provisions of the second paragraph of Article 10 of the bill of lading and other documents; in other countries or regions of temporary storage, should also be submitted to the customs of the country or a certificate issued by comply with the provisions of the second paragraph of Article 10 of the other documents.
Article XV of imported goods to the consignee or his agent to submit the certificate of origin customs shall meet the following requirements:
(A) comply with the appropriate form of preferential trade agreements on the certificate, fill in the content, signature, submission deadlines and other requirements;
(B) the commercial invoice, customs declaration and other documents the contents of the match.
Article XVI of origin declaration for the member states or regional preferential trade agreements for goods, the consignee of imported goods and their agents are not in accordance with the provisions of Article XIV of the Certificate of Origin, Declaration of Origin, it should be when the import declaration imported goods preferential trade agreements with the appropriate member or region of origin are entitled to supplement the customs declaration (see Appendix).
Article XVII of imported goods in accordance with the consignee or his agent to supplement the provisions of Article XVI of the declaration, the customs import goods according to the consignee or his agent applications, in accordance with the Agreement or the preferential tax rate after tax charge equivalent margin release of goods, and import procedures in accordance with regulations, customs statistics.
Customs on imported goods that require the consignee or his agent to submit the authenticity of the certificate of origin, whether the goods originating in member states or regional preferential trade agreements, verification, the goods shall be in accordance with the applied MFN tariff rates, general tax or Other rates will be charged the equivalent of the tax payable after the release of goods margin and import procedures in accordance with regulations, customs statistics.
Article 18 declaration of export goods, the consignor of export goods shall be in accordance with the provisions of the customs declaration fill in "China Customs declaration of export goods," Certificate of Origin to Customs electronic data or a copy of the original certificate of origin.
Article 19 To determine whether the origin of goods imported and exported goods consignor or consignee to submit the certificate of origin and consistent with other reporting documents, customs import and export goods can be inspected in accordance with specific procedures "China Customs import and export goods inspection management approach "relevant regulations.
Diershitiao under preferential trade agreements on the import and export goods and their packaging is marked with marks of origin, and its origin marking of origin should be indicated and in accordance with the law to determine the origin of goods the same.
Article 21 of the following cases, imported goods are not covered agreement or preferential tax rates:
(A) the imported goods the consignee or his agent to declare imported goods did not submit the required certificate of origin, country of origin declaration, nor the origin of imported goods with added qualifications declared;
(B) the imported goods the consignee or his agent did not provide commercial invoices, transport documents and other commercial documents, and other evidence not submitted in line with the provisions of Article XIV of the file;
(C) Upon inspection or verification, to confirm the origin of goods does not match with the declared content, or can not determine the true origin of goods;
(D) does not meet the requirements of other preferential trade agreements and the corresponding case.
Article 22 of the Customs deems necessary, may request the member states or regional authorities exports preferential trade agreements on the origin of goods imported under verification.
Customs can also be based on the corresponding provisions of preferential trade agreements on the origin of goods to carry out verification visits.
Article 23 of the Customs deems necessary, can be exported under preferential trade agreements to verify the origin of goods, to determine its origin.
Preferential trade agreements should be members or regional requirements, the customs can be a certificate of origin or export of goods for verification of origin and preferential trade agreements should be provided in the corresponding period of the feedback of verification results.
Article 24 The consignee or consignor of import and export goods in accordance with "Interim Measures on Management of Customs administrative rulings," the relevant provisions apply to the origin of the customs administrative rulings.
Article 25 The General Administration of Customs can be based on relevant laws, administrative regulations, customs rules, import and export goods to make generally binding decisions of origin.
Article 26 in accordance with the provisions of the Customs to obtain trade secrets law duty of confidentiality. Consignee or consignor of import and export goods without the consent of the Customs shall not disclose or used for other purposes, but the laws, administrative regulations and relevant judicial interpretations, except as otherwise provided.
Violation of the provisions of Article 27, constitute smuggling, violation of customs or other breaches of regulatory requirements, "Customs Law" behavior by the Customs in accordance with "Customs Law", "China Customs Regulations on Administrative Punishment" and shall be punished ; constitute a crime shall be held criminally responsible.
Article 28 The provisions of the following terms:
"Production" refers to access to goods, including goods, growing, raising, mining, harvesting, fishing, farming, trapping, hunting, capture, collect, collection, cultivation, extraction, manufacturing, processing or assembly;
"Non-originating material" refers to the production of goods for non-preferential trade agreement member states or regions of origin of the material, and the unknown origin of the material.
Article 29 Customs supervision to domestic sales of bonded goods enjoy preferential tax rates or tax agreement specific measures for implementation by the Customs General Administration separately.
The provisions of Article 30 shall be interpreted by the General Administration of Customs.
Article 31 These Provisions March 1, 2009 shall come into force.
Attachment: "China Customs import and export regulations of preferential origin of goods" imported goods eligible for state