021-50368000
The total value of Chinas import and export in April 2024 was 512.56 billion US dollars, up 2.4% compared with March this year, and up 4.4% compared with April last year; on the export side, the value of export in April was 292.45 billion US dollars, up 4.6% compared with March this year, and up 1.5% compared with April last year; on the import side, the value of import in April was 2, 201.0 billion U.S. dollars, compared with March this year, a decrease of 0.4 per cent, compared with April last year, an increase of 8.4 per cent. The trade surplus in goods was US$ 72.35 billion, and the cumulative total from January to April was US$ 255.66 billion.
April 2024 Chinas mechanical and electrical products imports 5,766.7 (exports 1,229.1) billion yuan, 1 to April the cumulative imports of mechanical and electrical products 2,121.1 (exports 4,621.53) billion yuan, with last years year-on-year increase of 11.6 (export growth of 6.9) per cent; of which, in April, the integrated circuits imports of 465.5 (exports 26.26) billion units , value imports of 222.49 (exports 91.94) billion yuan, January to April imports of 832.50 (exports 355.24) billion yuan, an increase of 15.9 (exports increased by 23.5) per cent compared with last year. medical equipment imports of 7.67 (exports 10.83) billion yuan in April, January to April imports of 292.0 (exports 41.99) billion yuan, a decrease of 4.6 (exports increased by 6.1) per cent compared with last year.
1. General Administration of Customs Announcement No. 49 of 2024 (Announcement on the Issuance of Administrative Enforcement Discretionary Standards for the Management of "Short Spillage Zones" for Processing Trade Goods)
Issuance Date: 2024-04-30
Effective Date: 2024-06-01
http://www.customs.gov.cn/customs/302249/2480148/5854850/index.html
In order to deeply implement Xi Jinpings thought on the rule of law, implement the Opinions of the General Office of the State Council on Further Standardising the Formulation and Management of Administrative Discretionary Benchmarks (GuoBanFa [[][[]][[][[]]][[][[]][[][[]]]]2022] No. 27), and promote the sustained and high-quality development of processing trade, the General Administration of Customs has formulated the "Benchmarks for Administrative Discretionary Enforcement for the Management of "Short Spillage Zones" for Processing Trade Goods", which is hereby issued. The General Administration of Customs has formulated the "Benchmarks for Administrative Discretion in the Management of "Short Spillage Zones" for Processing Trade Goods", which is hereby released.
Notice is hereby given.
General Administration of Customs (GAC)
30th April 2024
Benchmarks for administrative enforcement of the "short spillover zone" management of processing trade goods
Article 1 For the purpose of optimising the supervision of processing trade, responding to the needs of market players for production and operation and relief, implementing the management of "short overflow zone" for processing trade goods in accordance with the law, regulating the Customs exercise of discretionary power in administrative enforcement, and protecting the lawful rights and interests of enterprises engaged in processing trade, this Discretionary Benchmark is formulated on the basis of the "Customs Law of the Peoples Republic of China" and the relevant laws, administrative rules and regulations, and the provisions of the Customs Rules and Regulations. Regulations, the formulation of this discretionary benchmarks.
Article 2 Processing trade goods "short overflow interval" management, refers to the processing trade enterprises in the process of transport, storage, processing, assembly, etc., the processing trade goods generated by the short overflow of the magnitude of the situation between [[][[]][[][[]]][[][[]][[][[]]]]-1%, 1%], except for the existence of subjective fault of the enterprise is not a violation of the law, by the enterprise to apply for the levy of taxes or adjust the books of accounts After the bottom account procedures, the Customs and Excise Department shall write off the management measures in accordance with the regulations.
Article 3 Measured in terms of the item number filed in the Processing Trade Register, if the shortfall of a single item or multiple items of processed trade goods within the current write-off cycle is between [[][[]][[][[]]][[][[]][[][[]]]]-1 per cent and 1 per cent], this discretionary benchmark shall apply. If the shortfall of a single item of processing trade goods is outside the range of [[][[]][[][[]]][[][[]][[][[]]]]-1 per cent, 1 per cent], other relevant administrative provisions shall apply.
Article 4 Customs implementation of processing trade goods "short and overflow zone" management should be based on facts, to the law as a guideline, the processing trade goods short, overflow situation to make the corresponding processing decision.
Article 5 The application of processing trade goods "short overflow zone" management, should also meet the following conditions:
(i) The enterprises customs credit rating is non-default.
(ii) Enterprises implement processing trade book management.
(iii) The short overflow of processed trade goods does not affect the States prohibitive and restrictive management of entry and exit; the overflow of processed trade goods has not yet been disposed of or has been re-exported by way of processed trade.
Article 6 Processing trade goods within the scope of the "short overflow zone" shall be handled in accordance with the following principles:
(i) If the processing trade goods are short, and the shortfall does not exceed 1 per cent of the sum of the opening quantity of the goods and the total quantity imported in the bookkeeping cycle, the enterprise may apply directly for tax collection procedures;
(ii) Processing trade goods overflow, and the amount of overflow does not exceed 1 per cent of the sum of the opening quantity of the goods and the total quantity of imports in the book of this write-off cycle, the enterprise may apply directly for adjustment of the bottom of the book.
Article 7 If the Customs, in the course of supervision, inspection, verification and other law enforcement work, finds that the processing trade goods are in line with the situation of "short overflow zone", this discretionary benchmark shall be applied.
Article 8 The meaning of the following terms in this benchmark of discretion:
"Shortfall" means that the actual quantity of processing trade goods on hand is less than the theoretical inventory in the bottom of the books.
"Surplus" means that the actual quantity of goods held in stock for processing trade is greater than the theoretical inventory in the bottom of the books.
"Shortfall range" means the range of upper and lower limits of the ratio of (actual quantity of goods on hand - theoretical quantity of goods on hand in the back of the books)/(quantity in the books at the beginning of the current write-off cycle + total quantity of imports in the current write-off cycle) for a single item of goods. A negative number indicates a shortfall, while a positive number indicates a surplus.
Article 9 For the purposes of this benchmark, the words "between" and "not exceeding" are included in this number, and the word "beyond" is not included in this number.
Article 10 The General Administration of Customs shall be responsible for the interpretation of this discretionary benchmark.
Article 11 This discretionary benchmark shall come into force on 1 June 2024.
2. General Administration of Customs National Development and Reform Commission Ministry of Finance Ministry of Agriculture and Rural Affairs Ministry of Commerce General Administration of Taxation Announcement No. 44 of 2024 (Announcement on Adjustment of Management Measures for Sugar in Customs Special Supervision Zones and Out-of-Zone Processing Trade)
Issuance Date: 2024-04-03
Effective Date: 2024-07-01
http://www.customs.gov.cn/customs/302249/302266/302267/5827213/index.html
In order to strengthen the management of sugar in special customs supervision areas and out-of-area processing trade, the relevant matters are announced as follows:
I. Sugar commodity range
The sugar referred to in this announcement refers to the commodities under tariff item 1701 of the Import and Export Tariff Code of the Peoples Republic of China.
II. Management measures related to special customs control areas
(i) Sugar entering special customs supervision areas and bonded supervision places from abroad is still subject to bonded policies.
(ii) The finished products of sugar imported under bond in special customs supervision areas after processing in the region shall not be transferred under bond between enterprises in special customs supervision areas, bonded supervisory sites, out-of-region processing trade and bonded maintenance, and domestic sales shall be carried out in accordance with the relevant provisions of this Notice. Unprocessed bonded imported sugar can be carried out in bonded circulation.
(iii) Enterprises in comprehensive bonded zones, bonded port zones (excluding pilot enterprises with general VAT taxpayer status) and enterprises in Zhuhai Park of the Zhuhai-Macao Cross-border Industrial Zone using finished products processed with bonded imported sugar shall not be subject to selective tariffs when they are sold domestically, but shall collect import tariffs in accordance with the corresponding bonded materials, and collect import-related VAT and consumption tax in accordance with the actual state of the goods (finished products).
Pilot enterprises in integrated bonded zones and bonded port zones with general taxpayer status for VAT use finished products processed with bonded imported sugar, and when they are sold domestically, they will first collect import tariffs, import VAT and consumption tax according to the corresponding bonded materials, and then collect domestic VAT and consumption tax according to the rules.
When enterprises in the bonded zone use all bonded imported sugar and other bonded imported materials for domestic sales of processed finished products, they shall collect import tariffs in accordance with the corresponding bonded materials and import link value-added tax and consumption tax in accordance with the actual state of the goods (finished products); when enterprises use part of the bonded materials involving bonded imported sugar for domestic sales of processed finished products, they shall collect import tariffs and import link value-added tax and consumption tax in accordance with the bonded materials contained in the processed finished products. When the processed finished products are sold domestically, import customs duty and import link VAT and consumption tax shall be levied according to the bonded materials contained.
(iv) When sugar imported under bond in a special customs supervision area is processed in the area and the finished product is exported for domestic sale, a tariff quota certificate shall be provided when the import tariff is levied on sugar; if a tariff quota certificate cannot be provided, the tariff outside the tariff quota shall apply, and an automatic import licence outside the tariff quota shall be provided.
(v) If the bonded imported material is sugar, it shall be implemented in accordance with the above provisions.
If the bonded imported materials are not sugar but the processed finished products are sugar, the selective collection of tariffs will not be applied to domestic sales, and import tariffs, import-related VAT and consumption tax will be collected in accordance with the actual state of the goods (finished products).
Pilot enterprises with general VAT taxpayer status in comprehensive bonded zones and bonded port zones that import materials under bond that are not sugar but the processed finished products are sugar, and the processed finished products are not directly exported out of the country, can only be exported to customs special supervisory zones with the function of tax reimbursement (excluding the pilot enterprises with general VAT taxpayer status in this zone and in other zones) and bonded supervisory sites.
(vi) Sugar imported under bond in a special customs control area shall not be used for commissioned processing operations in the area. Bonded imports of finished products for sugar after processing, shall not be used in special customs supervision areas for commissioned processing business.
(vii) Bonded imported sugar shall not carry out the business of changing commodity numbers and places of origin through T-books and L-books in customs special supervisory zones and bonded supervisory sites.
III. Management Measures for Carry-over of Imported Sugar from Out-of-Zone Processing Trade after Processing into the Zone and Further Processing
(i) Enterprises engaged in processing trade outside the region importing sugar by way of processing trade are still implementing the bonded policy.
(ii) Finished products (including by-products and residual products) after processing of bonded imported sugar shall not be subject to bonded circulation, and shall go through the procedures of export departure or domestic sales. Bonded imports of sugar after processing of finished products (including residual products) for domestic sales in accordance with the corresponding bonded materials in accordance with all the corresponding import tariffs and import VAT, consumption tax, and then levied in accordance with the domestic links of VAT, consumption tax. If the products are to be re-exported after being sold domestically, they shall be implemented in accordance with the current export tax policy. Import tariffs on sugar shall be levied on the basis of tariff quota certificates; if the tariff quota certificates cannot be provided, tariffs outside the tariff quota shall be applied and automatic import licences outside the tariff quota shall be provided. Domestic sales of by-products and the disposal of trimmings and affected bonded goods are handled in accordance with the relevant provisions of the Measures of the Customs of the Peoples Republic of China on the Administration of Processing Trade Trimmings, Surplus Parts, Salvaged Products, By-products and Affected Bonded Goods (promulgated by Decree No. 111 of the General Administration of Customs and amended in accordance with Decree Nos. 198, 218, 235, 238 and 243 of the General Administration of Customs).
IV. Requirements relating to handbooks and tariff quota certificates
If sugar is involved in the materials under the processing book (H book) in the customs special supervisory area and the manuals and books (B book, C book and E book) of the out-of-area processing trade, the enterprises shall mark the manuals and related commodities when the manuals are set up or changed. In the import and export of handbook materials and finished products involving sugar, enterprises shall mark the relevant commodity items when declaring the endorsement list. When the sugar import tariff quota policy is adjusted, enterprises should change the key commodity identification of the handbook involved in a timely manner.
When bonded imported sugar is processed in the customs special supervisory region for domestic sale of finished products, the processing enterprise in the region shall apply for a tariff quota certificate or an automatic import licence outside the tariff quota.
V. Other matters
Customs Special Supervision Areas referred to in this announcement include Comprehensive Bonded Zones, Bonded Port Areas, Bonded Zones, Zhuhai Park of Zhuhai-Macao Cross-border Industrial Zone. The bonded supervisory sites referred to in this announcement include bonded logistics centres (Type A and Type B), bonded warehouses and export supervisory warehouses.
This Notice shall come into operation on 1 July 2024.
Policy Interpretation:
I. Background to the Proclamation
The customs special supervisory regions (hereinafter referred to as special regions) and out-of-zone processing trade policies, centred on the bonding system, play an important role in developing foreign trade, attracting foreign investment and promoting industrial transformation and upgrading. China is accelerating the construction of a new development pattern, special zones and out-of-zone processing trade enterprises will be processed products sold to the domestic market has become the norm. In order to promote a high level of openness and high-quality development, and to better connect with national macro-control policies, the implementation of special regions and out-of-region processing trade in sugar has been adjusted to implement the relevant management measures.
II. Sugar commodity range
Sugar referred to in the Notice means goods under tariff heading 1701 of the Import and Export Tariff Code of the Peoples Republic of China.
III. special regional sugar management measures
(i) Processing and bonded logistics operations, which are "double-heading", will not be affected.
1. Sugar entering the special area from abroad is still under bonded policy.
2. Bonded imported sugar as materials, processed finished products directly exported out of the country, still in accordance with the current provisions of the implementation of bonded policies.
3. Unprocessed bonded imported sugar direct export departure, bonded warehousing, bonded circulation, domestic sales, still in accordance with the current provisions of the implementation of bonded policy.
(ii) In the area of bonded processing, measures such as bonded turnover and selective tariff collection have been adjusted.
4. Bonded flows.
Bonded imported sugar, processed finished products shall not be in special areas, bonded supervision places, processing trade and bonded maintenance outside the region between the bonded flow of enterprises, domestic sales in accordance with the relevant provisions of this announcement.
5. Selective tariffs.
(1) Where the raw materials are sugar. Enterprises in comprehensive bonded zones, bonded port zones (excluding pilot enterprises with general VAT taxpayer status) and enterprises in the Zhuhai Park of Zhuhai-Macao Cross-border Industrial Zone use bonded imported sugar, and selective tariffs do not apply to the domestic sale of processed finished products; enterprises pay import tariffs on sugar, carry out the management of tariff quotas or import licences outside the tariff quota, and pay import linkage tax in accordance with the actual state of the goods (finished products).
(2) Where the finished product after processing is sugar. If the bonded imported materials are not sugar but the processed finished products are sugar, the selective collection of tariffs is not applicable to domestic sales, and import tariffs and import-related VAT and consumption tax are collected according to the actual state of the goods (finished products).
6. In the area of pilot enterprises with general VAT taxpayer status.
(1) When the materials are sugar, they are still sold domestically as materials. Comprehensive bonded zones, bonded port areas VAT general taxpayer qualification pilot enterprises using bonded imported sugar processed finished products, domestic sales in accordance with the sugar to pay import tariffs and import taxes, the implementation of tariff quotas or tariff quotas outside the import licence management.
(2) When the finished product is sugar, the flow requirements are clarified. Comprehensive bonded zones and bonded port zones with general VAT taxpayer qualification pilot enterprises importing bonded materials that are not sugar but processed finished products that are sugar, and processed finished products that are not directly exported out of the country can only be exported to special zones with the function of tax reimbursement (excluding pilot enterprises with general VAT taxpayer qualification in the zone and other zones) and bonded supervisory venues.
7. Aspects of enterprises in bonded zones.
(1) Cases in which the material parts are sugar. When the enterprises in the bonded area use all the finished products processed with bonded imported materials for domestic sales, if there is sugar in the bonded materials, they shall pay tariffs and implement the management of tariff quotas or import licences outside the tariff quotas in accordance with the sugar, and shall pay the import linkage tax in accordance with the actual state of the goods (finished products); when some of the finished products processed with bonded imported materials by the enterprises in the bonded area are exported to the area for domestic sales, if there is sugar in the bonded materials, they shall pay import tariffs and import linkage tax and implement the management of import licences outside the tariff quotas in accordance with the sugar. When the enterprises in the bonded material partially use the bonded imported material to process the finished products for domestic sales out of the zone, they shall pay the import tariff and import link tax according to the sugar, and implement the management of tariff quota or import licence outside the tariff quota.
(2) When the finished product is sugar. When the finished products processed by enterprises in the bonded area are sold domestically, if the materials are not sugar and the finished products are sugar, they shall pay import tariffs and import linkage taxes in accordance with sugar, and carry out the management of tariff quotas or import licences outside the tariff quotas.
8. Commissioning.
Sugar imported under bond in special zones shall not be used in the commissioned processing business carried out in the zone. Bonded imports of finished sugar after processing shall not be used to carry out commissioned processing operations in special zones.
9. Bonded imported sugar in special areas and bonded supervision places shall not be carried out through the T-book, L-book to change the commodity number and origin of the business.
(iii) For document management, the appropriate tariff quota certificate or automatic import licence should be provided.
When enterprises in special zones import sugar under bond for domestic sales of processed products, they should provide "tariff quota certificates for the import of agricultural products" if the mode of trade is "general trade"; if they fail to provide tariff quota certificates, they need to provide "automatic import licences" for sugar outside the tariff quota.
(iv) Relevant cases.
A processing enterprise (not a pilot enterprise with general VAT taxpayer status) in a special zone carries out the business of processing sugar imported under bond into ready-mixed powder. The enterprise imports sugar from abroad, and when it enters the zone, it is still bonded and declares its entry record list, and the Customs does not check and approve the tariff quota certificate. When the enterprise exports the ready-mixed powder to overseas after processing, the enterprise declares the outbound filing list and does not implement the tariff quota management. When the enterprise sells ready-mixed powder outside the territory, as sugar belongs to the goods under tariff quota management, according to the adjusted management measures, it should pay tariffs according to the sugar of material pieces and implement the tariff quota management measures, and the Customs examines and approves the general trade Tariff Quota Certificate for Import of Agricultural Products; if the enterprise doesnt have the tariff quota certificate for import of agricultural products for the general trade of sugar, then it needs to provide the Automatic Import Licence and pay tariffs according to the extra-quota sugar. If enterprises do not have the General Trade "Agricultural Products Import Tariff Quota Certificate", they need to provide the "Automatic Import Licence" and pay tariffs on sugar outside the quota, and VAT and consumption tax on ready-mixed powder.
IV. Management Measures for the Carry-over of Imported Sugar from Out-of-Zone Processing Trade after Processing into the Zone and Further Processing
(i) "Dual" processing operations are not affected.
1. Processing trade enterprises importing sugar from abroad or importing sugar from special zones or bonded supervisory sites are still implementing bonded policies.
2. Unprocessed bonded imported sugar directly exported out of the country, still in accordance with the current provisions of the implementation of bonded policy.
3. Bonded imports of sugar after processing finished products directly exported from the country, still in accordance with the current provisions of the implementation of bonded policy.
(ii) Adjusted measures for the management of post-processing entry and carry-over of further processing.
Processing trade enterprises bonded sugar imported after processing of finished products (including by-products, residual products) can not be bonded flow, should be exported for departure or domestic sales procedures.
When bonded imported sugar is sold domestically, the finished products (including defective products) shall first be subject to import tariffs, import VAT and consumption tax according to the corresponding bonded materials, and then domestic VAT and consumption tax shall be levied in accordance with the regulations. If the products are to be re-exported after domestic sales, they shall be implemented in accordance with the current export tax policy.
Domestic sales of by-products and the disposal of trimmings and affected bonded goods are handled in accordance with the relevant provisions of the Measures of the Customs of the Peoples Republic of China on the Administration of Processing Trade Trimmings, Surplus Materials, Salvaged Products, By-products and Affected Bonded Goods (promulgated by Decree No. 111 of the General Administration of Customs and amended in accordance with Decree No. 198, No. 218, No. 235, No. 238 and No. 243 of the General Administration of Customs).
(iii) For document management, the appropriate tariff quota certificate or automatic import licence should be provided.
When processing trade enterprises outside the zone import sugar under bond, they should provide the Tariff Quota Certificate for the Import of Agricultural Products with the trade mode of "processing trade", and when the processed finished products are sold domestically, they should provide the Tariff Quota Certificate for the Import of Agricultural Products with the trade mode of "general trade"; If a tariff quota certificate cannot be provided, an automatic import licence for sugar outside the tariff quota must be provided.
(iv) Relevant cases.
A processing trade enterprise outside the zone is engaged in the business of processing sugar imported under bond into syrup. When the enterprise imports sugar from abroad or from a special area or bonded supervisory site, it applies for and submits a processing trade Tariff Quota Certificate for the Import of Agricultural Products in accordance with the current regulations. Enterprises processing sugar into syrup, if directly exported out of the country, still the implementation of bonded policy; if exported to special areas or bonded supervision places, should apply for domestic sales procedures, according to the corresponding sugar to pay import tariffs and import-related value-added tax, consumption tax, the implementation of tariff quota management measures, the Customs examination and verification of the general trade in agricultural products "Import Tariffs and Quotas Certificate"; if the enterprise does not have the sugar of the general trade in "Import Tariffs and Quotas Certificate", it is necessary to provide the general trade in agricultural products "Import Tariffs and Quotas Certificate". If the enterprise does not have the general trade "Agricultural Product Import Tariff Quota Certificate" for sugar, it needs to provide the "Automatic Import Licence" and pay import tariff, import link VAT and consumption tax on sugar outside the quota.
V. Corporate declarations on sugar
(i) Notification of the establishment and change of books and manuals.
If sugar is involved in the materials under the special intra-regional processing book (H book) and extra-regional processing trade manuals and books (B book, C book, E book), enterprises shall fill in the "key commodity identification" field for the handbook and related commodities when the handbook is set up or changed. When the sugar import tariff quota policy is adjusted, enterprises shall change the key commodity identification of the handbook (book) in a timely manner.
(ii) Incoming and outgoing declarations.
In the entry and exit of handbook materials and finished products involving sugar, enterprises should fill in the field of "Key Commodity Identification" for the relevant commodity items when declaring the annotated list.
(iii) Declarations involving tariff quota certificates.
When processing bonded imported sugar in special zones, and when the finished products are sold domestically, the processing enterprises in the special zones shall apply for and submit the Tariff Quota Certificate for the Import of Agricultural Products or the Automatic Import Licence outside the Tariff Quota, if the mode of trade is "general trade".
Processing trade enterprises outside the zone to carry out bonded imported sugar processing, in the import of sugar, should apply for and submit the "Agricultural Product Import Tariff Quota Certificate" with the trade mode of "processing trade"; in the domestic sale of finished products, should apply for and submit the "Agricultural Product Import Tariff Quota Certificate" or the "Automatic Import Licence" with the trade mode of "general trade". When the finished products are sold domestically, they should apply for and submit the Tariff Quota Certificate for the Import of Agricultural Products or the Automatic Import Licence outside the Tariff Quota.
VI. Relevant notes
The "Customs Special Supervision Areas" referred to in the Notice include Comprehensive Bonded Zones, Bonded Port Areas, Bonded Zones and Zhuhai-Zhuhai-Macao Cross-Border Industrial Zone; and "Bonded Supervision Places" include Bonded Logistics Centres (Type A and Type B), Bonded Warehouses and Export Supervision Warehouses.
VII. Timing of implementation
The Proclamation shall come into operation on 1 July 2024.
3. General Administration of Customs Announcement No. 50 of 2024 (Announcement on the Adjustment of the Specification for Filing Declarations on Sugar in Customs Special Supervision Areas and Out-of-Zone Processing Trade)
Issuance Date: 2024-04-30
Effective Date: 2024-07-01
http://www.customs.gov.cn/customs/302249/2480148/5855224/index.html
In order to implement the management measures for sugar in special customs supervision areas and out-of-area processing trade, and to clarify the standard requirements for filling in documents such as hand (account) books and bonded endorsement lists, the relevant matters are hereby announced as follows:
I. The scope of commodities and management measures for sugar in special customs supervision areas and out-of-area processing trade shall be implemented in accordance with the Joint Announcement of the General Administration of Customs, the National Development and Reform Commission, the Ministry of Finance, the Ministry of Agriculture and Rural Development, the Ministry of Commerce and the State Administration of Taxation No. 44 of 2024 (Announcement on the Adjustment of Management Measures for Sugar in Special Customs Supervision Areas and Out-of-Area Processing Trade, hereinafter referred to as Announcement No. 44).
II. Since the date of implementation of this announcement, enterprises should truthfully fill in the processing trade handbook (account) under the material and finished products, simple processing business declaration form and bonded endorsement list "key commodity identification" column.
III. The processing trade handbook (account) "key commodity identification" column filling requirements are as follows:
(a) bonded imported materials for sugar, the materials of the "key commodity identification" should be filled in "1" (column display "catalogue key commodities", the same below), corresponding to the finished product (including the finished product for sugar) "key commodity identification" should be filled in "2" (column display "associated key commodities", the same below). Finished products (including sugar) of the "key commodity identification" should be filled in "2" (the column shows "associated key commodities", the same below).
(b) If the bonded imported material is not sugar and the finished product is sugar, the "Key Commodity Identification" of the finished sugar product should be "1".
(c) In addition to the above, the rest of the materials and finished products "key commodity identification" is exempted from filling in (the column shows empty or "0").
IV. If enterprises in special customs supervision areas carry out entrusted processing business in accordance with Circular No. 44, when handling entrusted processing "H" books, the "Key Commodity Identifier" of the material parts that are non-bonded sugar shall be "4 " (the column shows "commissioned outside the region"); finished products for the sugar "key commodity identification" should be filled in "1"; the rest of the materials and finished products The "Key Commodity Identification" is exempted (the column is empty or "0").
V. Enterprises through the logistics book (including intra-regional logistics "T-W" book, bonded supervision and management of "L" book) to carry out simple processing, simple processing business declaration form in the materials and finished products for sugar The "Key Commodity Identification" shall be "1". The rest of the materials and finished products "key commodity identification" is exempted from filling in (the column shows empty or "0").
VI. When enterprises declare the bonded endorsement list, "key commodity identification" should be consistent with the handbook (account), business declaration form.
VII. Enterprises shall, in accordance with the adjustment of sugar management measures, promptly go through the procedures of changing the handbook (account).
This Notice shall come into operation on 1 July 2024.
4. General Administration of Customs Announcement No. 46 of 2024 (Announcement on the Publication of the Measures of the Customs of the Peoples Republic of China on the Administration of the Origin of Goods Imported and Exported under the Free Trade Agreement between the Government of the Peoples Republic of China and the Government of the Republic of Ecuador)
Issuance Date: 2024-04-28
Effective Date: 2024-05-01
http://www.customs.gov.cn/customs/302249/302266/302267/5849329/index.html
In order to correctly determine the origin of goods imported and exported under the Free Trade Agreement between the Government of the Peoples Republic of China and the Government of the Republic of Ecuador (hereinafter referred to as "the Agreement"), and to promote economic and trade exchanges between our country and Ecuador, the General Administration of Customs has formulated the "Measures of the Customs of the Peoples Republic of China on the Management of the Origin of Goods Imported and Exported under the Free Trade Agreement between the Government of the Peoples Republic of China and the Government of the Republic of Ecuador which is hereby promulgated.
Consignee of imported goods or its agent in the import of goods to apply for the enjoyment of the Agreement under the tax rate, should be in accordance with the General Administration of Customs Announcement No. 34 of 2021 on the "not yet realised the exchange of electronic information on origin of preferential trade agreements under the imported goods" of the relevant requirements, fill out the "Peoples Republic of China Customs Declaration of Imported Goods ", submit the documents of origin; in filling out the commodity item "Preferential Trade Agreements Benefits" category column, "Preferential Trade Agreements Code" column should fill in the code "25".
Certificates of origin under the Agreement are self-printable.
Notice is hereby given.
General Administration of Customs (GAC)
Letter dated 28 April 2024 from the Permanent Representative of
Measures of the Customs of the Peoples Republic of China on the Administration of the Origin of Goods Imported and Exported under the Free Trade Agreement between the Government of the Peoples Republic of China and the Government of the Republic of Ecuador
Article 1 In order to correctly determine the origin of imported and exported goods under the Free Trade Agreement between the Government of the Peoples Republic of China and the Government of the Republic of Ecuador (hereinafter referred to as the Agreement) and to promote economic and trade exchanges between our country and Ecuador, these Measures have been formulated in accordance with the Customs Law of the Peoples Republic of China, the Regulations of the Peoples Republic of China on the Origin of Imported and Exported Goods, and the Agreement.
Article 2 The present Measures shall apply to the management of the origin of goods imported and exported under the Agreement.
Article 3 Goods that fulfil one of the following conditions are goods of origin under the Agreement (hereinafter referred to as originating goods) and have the qualification of origin under the Agreement (hereinafter referred to as qualification of origin):
(i) Wholly acquired or produced in China or Ecuador;
(ii) Produced in China or Ecuador using only originating materials that comply with the provisions of these Measures;
(iii) Produced in China or Ecuador using non-original materials:
1. If it falls within the scope of application of the Product Specific Rules of Origin (hereinafter referred to as the Specific Rules, see Annex 1) and complies with the corresponding change in tariff classification or other provisions;
2. Those that do not fall within the scope of application of the Specific Rules but that meet a regional value component of not less than 40 per cent calculated using the formula set out in article 5 of the present Scheme;
In the event of changes in the specific rules of origin for products under the Agreement as set out in the Specific Rules, the General Administration of Customs shall make a separate announcement.
Article 4 For the purposes of article 3 of the present Measures, goods "wholly obtained or produced in China or Ecuador" shall mean:
(i) Live animals born and raised in China or Ecuador;
(ii) Goods obtained in China or Ecuador from the movable objects referred to in subparagraph (i) of this article;
(iii) Plants and plant products grown, harvested, picked or gathered in China or Ecuador;
(iv) Goods obtained by hunting, trapping, fishing, aquaculture, gathering or capturing in China or Ecuador;
(v) Minerals and other naturally occurring substances not included in subparagraphs (i) to (iv) of this article, extracted or obtained from the soil, waters, seabed or subsoil beneath the seabed in China or Ecuador;
(vi) Goods extracted from waters, the seabed or the subsoil beneath the seabed other than the waters adjacent to China or Ecuador, insofar as that Party has the right under international law and its domestic law to exploit the said waters, the seabed or the subsoil beneath the seabed;
(vii) Fish and other marine products obtained by vessels registered in China or Ecuador and flying the flag of that party in areas other than the neighbouring waters of that party;
(viii) Goods processed or manufactured solely from the goods referred to in subparagraph (vii) of this article on board a processing vessel registered in China or Ecuador and flying the flag of that party;
(ix) Waste fractions generated during processing in China or Ecuador that are applicable only to raw material recycling;
(x) Used goods consumed and collected in China or Ecuador that are applicable only to the recovery of raw materials;
(xi) Goods produced in China or Ecuador exclusively from the goods referred to in subparagraphs (i) to (vii) of this article.
Article 5 The "regional value component" provided for in article 3 (iii) of these Measures shall be calculated in accordance with the following formula:
Regional value component = (FOB - non-originating material price)/FOB * 100 per cent
In particular, the "price of non-originating materials" means the cost of importing the non-originating materials, the freight and insurance charges for transporting them to the port or place of destination, including the price of materials of unknown origin, as determined in accordance with the WTO Valuation Agreement. When the non-originating material is obtained in China or Ecuador, the transaction price determined in accordance with the WTO Valuation Agreement shall be the price paid or payable for the non-originating material as first determined in China or Ecuador, excluding freight, insurance, packaging and any other costs of transporting the non-originating material from the suppliers warehouse to the producers location.
In calculating the regional value component of goods in accordance with paragraph 1 of this article, the price of non-originating materials does not include the price of non-originating materials used in the production process for the production of raw materials.
Article 6 Goods to which the requirements for changes in tariff classification under the Specific Rules apply to determine eligibility for origin, and non-originating materials (including materials of unknown origin) used in the production process that do not meet the requirements for changes in tariff classification, and whose price determined in accordance with article 5 of these Measures does not exceed 10 per cent of the FOB price of the goods, and which are in compliance with all the other provisions of these Measures, shall be deemed to be originating goods.
Article 7 If materials originating in China or Ecuador are used in the production of another good in the other Party, such materials shall be deemed to be of origin in the other Party.
Article 8 Goods that comply with the provisions of paragraph (iii) of Article 3 of these Measures shall not qualify as originating if the non-originating materials used in their production have undergone only one or more of the following processes or treatments:
(i) Preservation operations to ensure that the goods remain in good condition during transport or storage;
(ii) Simple assembly of parts into complete finished products or disassembly of products into parts;
(iii) Packaging, depackaging or repackaging for the purpose of sale or display;
(iv) Animal slaughter;
(v) Washing, cleaning, dusting, removal of oxides, degreasing, paint removal and removal of other coatings;
(vi) Ironing or flattening of textiles;
(vii) Simple varnishing and buffing operations;
(viii) Hulling, partial or total bleaching, polishing and varnishing of grain and rice;
(ix) The operation of colouring or processing sugar into sugar cubes;
(x) Peeling, coring and shelling of fruits, nuts and vegetables;
(xi) Sharpening, simple grinding or simple cutting;
(xii) Filtering, sifting, selecting, sorting, grading, matching (including the combination of sets), cutting, slitting, bending, coiling or unrolling;
(xiii) Simple bottling, canning, potting, bagging, crating or boxing, fixing to cardboard or board and other simple packaging operations;
(xiv) Paste or print signs, labels, logos or other similar distinguishing marks on the product or its packaging;
(xv) Simple mixing of products, whether or not they are of different types;
(xvi) Dilution with water or other substances only, without substantially changing the characteristics of the goods;
(xvii) Processes intended solely to facilitate port operations.
Article 9 Fungible materials shall be distinguished by one of the following methods to determine their respective qualifications of origin:
(i) Physical separation;
(ii) Inventory management methods that are recognised by the exporters GAAP and have been in continuous use for at least 12 months.
Article 10 in the production, testing or inspection of goods used in the process and does not in itself constitute a component of the goods, the following goods shall be regarded as originating materials:
(i) Fuels, energy, catalysts and solvents;
(ii) Plant, equipment and machinery, including equipment and supplies for testing or inspecting goods;
(iii) Gloves, glasses, shoes, boots, clothing, safety equipment and supplies;
(iv) Tools, moulds and models;
(v) Spare parts and materials for the maintenance of equipment and buildings;
(vi) Lubricants, oils (greases), synthetics and other materials used in production or for the operation of equipment and building maintenance;
(vii) Other materials that can be reasonably demonstrated to be used in production.
Article 11 The following packaging materials and containers do not affect the determination of the qualification of origin of the goods:
(i) Containers and packaging materials for the transport of goods;
(ii) Containers and packaging materials for retail sale classified with the goods.
If the goods are subject to the regional value component requirement for determining eligibility for origin, the price of packaging materials and containers for retail use that are classified with the goods shall be included in the price of originating or non-originating materials for the purpose of calculating the regional value component of the goods.
Article 12 Accessories, spare parts, tools and explanatory materials that are declared as imported together with the goods, classified together in the Import and Export Tariff Rules of the Peoples Republic of China (hereinafter referred to as "the Tariff Rules"), and are not separately invoiced, do not affect the determination of the goods qualification of origin.
Where the goods are subject to the regional value component standard for determining eligibility for origin, the prices of accessories, spare parts, tools and descriptive materials listed in the preceding paragraph shall be included in the price of originating or non-originating materials for the purpose of calculating the regional value component of the goods.
Quantities and prices of accessories, spare parts, tools and descriptive materials should be within reasonable limits.
Article 13 For a package of goods as defined in General Rule III of the Tariff Classification, the package shall be deemed to be of origin if all its components are of origin. When the set is composed of both originating and non-originating products, the set shall still be considered as originating if the value of the non-originating goods, determined in accordance with article 5 of these Measures (regional value components), does not exceed 15 per cent of the total value of the set.
Article 14 Goods of origin transported from the exporting party to the importing party retain their originating status if one of the following conditions is met:
(i) Not travelling through other countries (regions);
(ii) Through other countries (regions), except for the conversion of means of transport, subject to the following conditions:
1. The goods pass through these countries or areas solely for geographical reasons or transport needs;
2. The goods have not been subjected to any treatment other than loading or unloading or treatment to keep them in good condition;
3. Temporary storage not to exceed six months;
4. The goods remain under customs control while in transit in those countries or areas.
Article 15 The certificate of origin under the Agreement shall comply with the following provisions:
(i) The goods listed have the qualifications of origin referred to in this scheme;
(ii) Issued by a Chinese or Ecuadorian visa agency;
(iii) Have a unique certificate number;
(iv) One or more of the goods listed are from the same batch;
(v) Indicate the basis on which the goods qualify as originating;
(vi) The seal and signature of the visa issuing authority of the certificate of origin correspond to the sample notified by the exporting party to the importing party;
(vii) Be completed in English and conform to the format set out in the Form of Certificate of Origin (see annex 2).
Article 16 The certificate of origin shall be issued before or at the time of shipment of the goods and shall be valid for a period of one year from the date of issue by the exporter.
If the certificate of origin is not issued before or at the time of shipment due to force majeure, unintentional error, negligence or other reasonable cause, the certificate of origin may be reissued within one year from the date of shipment. The reissued certificate of origin shall bear the words "ISSUED RETROSPECTIVELY" (reissued) and shall be valid for one year from the date of shipment.
Article 17 In the event of theft, loss or accidental destruction of the certificate of origin, the exporter or producer may apply in writing to the visa agency of the exporting party for the issuance of an approved duplicate certificate of origin. Approved copy of the certificate of origin should indicate "CERTIFIED TRUE COPY of the original Certificate of Origin number ___ dated ___" (certificate of origin of the original (number ___ date ___) of the certified true copy) words. CERTIFIED TRUE COPY of the original Certificate of Origin number ___ dated ___" (certified true copy of the original certificate of origin (No. ___ date ___)), and the validity period is the same as the certificate of origin.
Article 18 Imported goods with qualifications of origin may be subject to the rates of duty under the Agreement.
Article 19 The consignee of imported goods or its agent for the import of goods of origin to apply for the application of the Agreement under the tax rate, shall be declared in accordance with the relevant provisions of the General Administration of Customs, and with the following documents:
(i) Certificates of origin in conformity with the provisions of these Regulations;
(ii) Commercial invoices for goods;
(iii) The full transport document for the goods.
Goods transported through other countries (regions) to the territory of China, should also be submitted to other countries or regions issued by the Customs Department of the supporting documents or other documents recognised by the Customs Department.
If the transport document referred to in paragraph 1 (iii) of this article submitted by the consignee of the imported goods or its agent can satisfy the provisions relating to direct transport, it is not necessary to submit the supporting documents referred to in paragraph (ii) of this article.
Article 20 When declaring to the Customs that the goods under the Agreement originated in Ecuador, the consignee of the imported goods or its agent who has not obtained a valid certificate of origin under the Agreement before completing the customs formalities shall make a supplementary declaration to the Customs before completing the customs formalities as to whether or not the goods have the qualifications of origin (see Annex 3 for the format), unless otherwise stipulated by the General Administration of Customs.
If the consignee of imported goods or his agent makes a supplementary declaration to the Customs on the qualification of the imported goods as to their origin in accordance with the provisions of the preceding paragraph and provides a tax guarantee, the Customs shall carry out the import formalities in accordance with the law, except for those cases where the guarantee shall not be carried out in accordance with the provisions of laws and administrative regulations. If a tax guarantee equivalent to the total amount of the highest tax that the goods may be subject to has been submitted for reasons such as early release, it is deemed to be in compliance with the provisions of this paragraph on the provision of tax guarantees.
Article 21 In order to determine the authenticity and accuracy of the certificate of origin, to determine the qualifications of the import and export of goods of origin, or to determine whether the import and export of goods to meet the other requirements set out in these Measures, the Customs and Excise Department may carry out verification of origin in the following ways:
(i) Require the consignee of imported goods or his agent to provide additional information;
(ii) Requesting the relevant Ecuadorian authorities to verify the authenticity of the certificates of origin and the qualifications of the origin of the goods, and, if necessary, to provide relevant information on the exporter or producer and the goods;
(iii) Verification visits to exporters.
During the verification period, the Customs and Excise Department may apply for the release of imported goods at the request of the consignee of the goods or his agent, unless otherwise provided by laws and regulations.
Article 22 In any of the following cases, the consignee of imported goods or his agent may apply to the Customs for the release of the tax guarantee within the guarantee period approved by the Customs:
(i) If the consignee of imported goods or its agent has made a supplementary declaration to the Customs in accordance with the provisions of these Measures and has submitted a valid certificate of origin under the Agreement;
(ii) Has completed the origin verification procedure in accordance with the provisions of these Measures, and the results of the verification are sufficient to determine the eligibility of the origin of the goods.
Article 23 The rates of duty under the Agreement shall not apply to imported goods in any of the following cases:
(i) If the consignee of imported goods or his agent fails to apply for the application of the duty rate under the Agreement in accordance with the provisions of articles 18 and 19 of these Measures, or fails to make a supplementary declaration in accordance with the provisions of article 20 of these Measures, prior to the completion of customs formalities in respect of the goods;
(ii) If the goods do not qualify as Ecuadorian origin;
(iii) If the certificate of origin does not comply with the provisions of these Measures;
(iv) Where the goods listed in the certificate of origin do not correspond to the actual imported goods;
(v) Since the exporters visa agency or the competent agency received the request for verification of origin within six months from the date of receipt, the Customs Service has not received feedback on the verification, or the feedback results are not sufficient to determine the authenticity of the certificate of origin, the origin of the goods qualifications;
(vi) The consignee of imported goods or its agent has other violations of the relevant provisions of these Measures.
Article 24 The consignor of exported goods and its agent, the domestic manufacturer and its agent (hereinafter collectively referred to as the applicant) may apply for the issuance of a certificate of origin to a visa agency in China.
Article 25 The applicant shall apply for the issuance of a certificate of origin before or at the time of shipment of the goods, and at the same time submit materials to prove the qualifications of the origin of the goods. The applicant shall be responsible for the authenticity, completeness and accuracy of the materials submitted.
Article 26 The visa agency shall review the materials submitted by the applicant, in line with the provisions of this approach, the issuance of certificates of origin; does not meet the provisions of this approach, the decision not to issue certificates of origin, notify the applicant in writing and explain the reasons.
When the visa agency conducts an audit, it may verify the origin of the goods by the following means:
(i) Requiring the applicant to provide additional information and data related to the qualification of the origin of the goods;
(ii) Field verification of export goods production equipment, processing procedures, raw materials and components of the qualification of origin, country (region) of origin and export goods instructions, packaging, trademarks, marks and marks of origin;
(iii) To inspect and copy relevant contracts, invoices, account books and other relevant information.
Article 27 The Customs may verify the origin of exported goods in the following ways:
(i) Requiring the applicant to provide additional information and data related to the qualification of the origin of the goods;
(ii) Field verification of export goods production equipment, processing procedures, raw materials and components of the qualification of origin, country (region) of origin and export goods instructions, packaging, trademarks, marks and marks of origin;
(iii) To inspect and copy relevant contracts, invoices, account books and other relevant information.
Article 28 When declaring export goods, the consignor of export goods and its agents shall, in accordance with the provisions of the Customs declaration, fill in the "Peoples Republic of China Export Goods Declaration".
Article 29 The consignor and producer of export goods for which a certificate of origin has been issued shall, within three years from the date of issuance of the certificate of origin, keep a record of documents that can adequately prove the eligibility of the origin of the goods.
The consignee of imported goods to which the rates of duty under the Agreement apply shall, for a period of three years from the date of customs clearance of the goods, keep a record of documents that adequately prove the origin of the goods.
The visa agency shall keep a copy of the certificate of origin and other relevant application information for three years from the date of issuance of the certificate of origin.
The above documentary records may be kept in electronic or paper form.
Article 30 Meaning of the following terms in these Measures:
(i) Exporter, importer, the member party in which the goods are declared to be exported and imported, respectively;
(ii) Visa agency means an agency designated or authorised by a member to issue certificates of origin and which has been notified to another member in accordance with the provisions of the Agreement. The customs authorities directly under the Customs Department, the subordinate customs authorities, the China Council for the Promotion of International Trade and its local branches are the visa authorities in China;
(iii) Competent authority means one or more governmental agencies designated by a member and notified to another member in accordance with the provisions of the Agreement. The General Administration of Customs is our competent authority;
(iv) WTO Valuation Agreement means the Agreement on the Implementation of Article VII of the GATT 1994;
(v) CIF price means the price of imported goods including insurance and freight charges for delivery to the port or place of entry of the importing party;
(vi) FOB (free on board) means the price of goods delivered on board (FOB), including the cost of transport of the goods to the final port or place of exit;
(vii) Generally Accepted Accounting Principles (GAAP) means accounting standards that are generally accepted or officially endorsed by a member for the recording of revenues, expenses, costs, assets and liabilities, disclosure of information, and the preparation of financial statements, and that include broad guiding principles of general application as well as detailed standards, practices and procedures;
(viii) Goods means any commodity, product, article or material;
(ix) Material means constituent parts, components, parts, semi-assemblies, and/or products which, in physical form, form an integral part of another product or have been used in the process of producing another product;
(x) Non-originating materials or non-originating goods are materials or goods that do not qualify as originating in accordance with the provisions of this Scheme;
(xi) Originating materials or originating goods means materials or goods that qualify as originating in accordance with the provisions of these Regulations;
(xii) Interchangeable material means material that is interchangeable for commercial purposes, is substantially the same in nature and cannot be distinguished by visual inspection alone;
(xiii) Product, a product that is produced, even if it is intended for subsequent use in another production operation;
(xiv) Production means any method of obtaining goods, including, but not limited to, planting, raising, mining, harvesting, fishing, aquaculture, cultivating, trapping, hunting, capturing, gathering, collecting, culturing, extracting, manufacturing, processing or assembling of goods;
(xv) Aquaculture means the culture of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, starting from embryos such as eggs, fry, worms and eggs, and intervening in the rearing or growth process by means of, for example, regular stocking, feeding or protection from predators, in order to increase the production of the stocked population.
Article 31 These Measures shall be interpreted by the General Administration of Customs.
Article 32 The present Regulations shall come into force on 1 May 2024.
Policy Interpretation:
I. China-Eritrea (Guadeloupe) Free Trade Agreement to be implemented on 1 May
The China-Ecuador Free Trade Agreement (hereinafter referred to as the China-Ecuador FTA) will be implemented from 1 May 2024 onwards. Under the concessionary arrangements, 90 per cent of the tariff lines of products originating in China and Ecuador will have their tariffs eliminated from each other, and about 60 per cent of those tariff lines will have their tariffs eliminated immediately after the entry into force of the agreement.
Tariffs on bananas, white shrimp, fish, fish oil, fresh and dried flowers, cocoa and coffee from the Ecuadorian side will be gradually reduced to zero from the current 5 to 20 per cent when they enter our market. At the same time, tariffs on most of our products, such as plastic products, chemical fibres, iron and steel products, mechanical appliances, electrical equipment, furniture and decorations, automobiles and spare parts, will be gradually reduced and eliminated from the current 5-40 per cent when they enter the market of the Ecuadorian side.
The signing and implementation of the China-EU FTA is a concrete measure to implement the Partys 20th National Congress proposal of "promoting a high level of opening up to the outside world", and it is the latest practice of expanding the network of high-standard free trade zones for the whole world. The FTA will create a more favourable, convenient, transparent and stable business environment for enterprises of the two countries.
II. Rules of origin to guarantee preferences in the Agreement for goods of Chinese and Ethiopian origin
In order to ensure the smooth implementation of the China-EU FTA, the General Administration of Customs (GAC) issued Announcement No. 46 of 2024, announcing the Measures for the Management of the Origin of Relevant Imported and Exported Goods. Goods that comply with the rules of origin management can apply to enjoy the tariff rates of the China-EU FTA when they are declared for import in China.
The origin management scheme provides for two main aspects. The first is the criteria of origin and auxiliary rules such as direct transport, mainly to ensure that the goods are eligible for origin; the second is the procedures for the implementation of origin, which mainly stipulate import and export obligations, certificates oforigin and verification of origin, and other procedural elements, mainly to ensure that goods of origin can be declared to enjoy tariff preferences in a compliant manner.
(i) Goods of origin.
Goods of origin include those wholly obtained or produced in China or Ecuador; those produced in China or Ecuador using only materials of origin from one or both parties; and those produced in China or Ecuador using non-original materials with a regional value component of not less than 40 per cent, provided that the goods listed in the Rules of Product Specific Origin comply with the requirements set out in the Annex. Goods of the above origins are eligible to apply for the agreed rates.
(ii) Direct transport rules.
Goods of origin under the China-EU FTA are subject to the requirement of direct transport between the two parties in order to be eligible for tariff concessions. Goods in transit through one or more countries and territories other than China and Ecuador are considered to be transported directly between the two parties if they fulfil the specific requirements set out in the Agreement.
(iii) Certificates of origin.
The certificate of origin under CEFTA shall be issued before or at the time of shipment of the goods and shall be valid for 1 year from the date of issuance by the exporter. If the certificate of origin is not issued before or at the time of shipment due to force majeure, unintentional error, negligence or other reasonable reasons, the certificate of origin can be reissued within 1 year from the date of shipment of the goods with the word "reissued". The reissued certificate of origin shall be valid for one year from the date of shipment.
Under the China-EU FTA, the certificate of origin can be printed on a self-service basis. Enterprises can print their own certificates of origin through the International Trade "Single Window" (https://www.singlewindow.cn) or the "Internet + Customs" integrated online office platform (https://www.singlewindow.cn). http://online.customs.gov.cn), enterprises can print the certificates of origin approved by the Customs on their own.
(iv) Claiming of certificates.
Consignors of exported goods and their agents, domestic manufacturers and their agents can apply to Chinas visa agencies for the issuance of certificates of origin. The Customs directly under the Customs, the subordinate Customs, the China Council for the Promotion of International Trade and its local branches are the visa agencies in China.
Consignors and producers of export goods applying for certificates of origin shall, for a period of three years from the date of issuance of the certificate of origin, keep a record of documents that can adequately prove the eligibility of the goods as to their origin.
(v) Import declarations.
If the consignee of imported goods or his/her agent applies for enjoying the duty rate under the China-EU FTA at the time of importation of the goods, he/she should make a declaration in accordance with the General Administration of Customs Announcement No. 34 of 2021. When filling in the "Preferential Trade Agreement Benefits" column of the declaration of goods, the "Preferential Trade Agreement Code" column should be filled in with the code "25". At the same time, submit valid certificates of origin, commercial invoices and full transport documents. If the goods are transported to China through other countries or regions, the supporting documents issued by the customs authorities of other countries or regions or other supporting documents recognised by the customs authorities should be submitted.
Consignees of imported goods subject to the tariff rates under the China-EU FTA shall, within three years from the date of completion of customs formalities for the goods, keep a record of documents that can adequately prove the origin of the goods.
5. Tax Commission Announcement No. 3 of 2024 Announcement of the Customs Tariff Commission of the State Council on the Fourteenth Extension of the Exclusion List of Goods Subject to Tariff Increases Against the United States
Issuance Date: 2024-04-29
Effective Date: 2024-05-01
https://gss.mof.gov.cn/gzdt/zhengcefabu/202404/t20240429_3933822.htm
According to the Announcement of the Customs Tariff Commission of the State Council on the Twelfth Exclusion Extension List of Goods Subject to Tariffs Imposed on the United States (Announcement of the Customs Tariff Commission of the State Council No. 7 of 2023), the Twelfth Exclusion Extension List of Goods Subject to Tariffs Imposed on the United States will expire on 30 April 2024. The Customs Tariff Commission of the State Council has decided, in accordance with procedures, to extend the exclusion period for the relevant commodities. The relevant matters are announced as follows:
From 1 May 2024 to 30 November 2024, the goods listed in the Annex will continue to be exempted from the tariffs that I have imposed in counteraction to the U.S. 301 measures.
6. No. 4 of 2024 Announcement of the Ministry of Finance, the General Administration of Customs, the General Administration of Taxation, the Ministry of Culture and Tourism and the State Administration of Cultural Heritage on the Provisions on Tax Exemption for Imported Collections by State-owned Public Welfare Collecting Units
Issuance Date: 2024-04-30
Effective Date: 2024-05-01
https://gss.mof.gov.cn/gzdt/zhengcefabu/202404/t20240430_3933919.htm
With the consent of the State Council, the Provisions on Tax Exemption for Imported Collections by State-owned Public Welfare Collection Units shall be implemented from 1 May 2024 to 31 December 2027. The Interim Provisions on Tax Exemption for Imported Collections of State-owned Public Welfare Collection Units (Announcement No. 2 of 2009 by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation) shall cease to be implemented from 1 May 2024 onwards.
Annex: Provisions on Tax Exemption for Imported Collections by State-owned Public Welfare Collection Units
Article 1 In order to further expand the supply of high-quality culture, prosper the development of cultural undertakings, promote and inherit traditional Chinese culture and art, improve the soft power of the national culture, and promote the healthy development of Chinas cultural relics and works of art and other imported collections of collections and protection undertakings, these provisions are hereby formulated.
Article 2 The state-owned public welfare collection unit to engage in permanent collection, display and research and other public welfare activities for the purpose of accepting donations from abroad, restitution, recovery and purchase of collections imported, as well as the Ministry of foreign affairs, the State Administration of cultural relics imported collections, exempted from import tariffs, import-related value-added tax and consumption tax.
Article 3 The collectibles referred to in these provisions refer to vessels and utensils made of various materials, coins, bricks and mortar, stone carvings, seals and sealings, topographies (tablets), tablets and posters, French posters, works of art, arts and crafts, canonical drawings, documents, antique books, photographs, postal items, postal supplies, emblems, furniture, garments, clothing, embroidery, hides and skins, national cultural relics, ancient fossil specimens and other articles of value to be collected.
Article 4 The state-owned public welfare collection units referred to in these provisions refer to the state-owned public welfare libraries, museums, memorial halls and art galleries belonging to the relevant departments of the State and the relevant departments of the provinces, autonomous regions, municipalities directly under the Central Government and municipalities with separate plans.
Article 5 The list of state-owned public welfare collection units shall be released by the Ministry of Culture and Tourism and the State Administration of Cultural Heritage after consulting the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation in the form of an announcement.
Article 6 State-owned public welfare collection units can only apply for enjoying this tax policy if they import collection items in line with the scope of their collection.
Article 7 The state-owned public welfare collection units shall submit applications for importing collections to the Ministry of Culture and Tourism and the State Administration of Cultural Heritage before importing the collections, and the application materials shall include the basic information of the collections, the purpose of importing, and whether it is in line with the scope of the collection. The ministry of culture and tourism, the state cultural relics bureau shall establish and improve the audit mechanism, according to the division of responsibilities for the development of the corresponding audit work procedures, the import of collectibles application for review and issue audit opinion, to ensure that the import of collectibles in line with the provisions of article 2, article 3, article 6 of the relevant requirements.
Article 8 The state-owned public welfare collection unit imported collections, should be based on the Ministry of Culture and Tourism, the State Administration of Cultural Heritage issued by the examination and approval opinions, donations, restitution, recovery and purchase of valid import certificates and other related materials to the Customs for tax exemption procedures.
Article 9 The administrative departments of culture, tourism and cultural relics at all levels as well as the state-owned public welfare collection units shall, in accordance with the provisions of the Law of the Peoples Republic of China on the Protection of Cultural Relics, the Law of the Peoples Republic of China on Public Libraries, the Regulations for the Implementation of the Law of the Peoples Republic of China on the Protection of Cultural Relics, the Regulations on Museums, and the Measures for the Administration of Museums and other regulations, strengthen the management of the collection to ensure that the duty-free imported collection is permanently collected for the public welfare only. It shall not be transferred, transferred for other purposes, mortgaged, pledged or rented.
Article 10 State-owned public welfare collection units shall establish a collection registration and filing system, and set up a sub-account for imported collections in the general account of collections. Within 30 working days of the entry of duty-free imported collectibles, they shall be recorded in the sub-ledger of imported collectibles, which shall be included in the internal annual inspection matters of the unit and reported to the Ministry of Culture and Tourism and the State Administration of Cultural Heritage for the record, with a copy to the Customs.
If the duty-free imported collections need to be transferred, exchanged or borrowed between the state-owned public welfare collection units in accordance with the relevant national laws and regulations, the relevant formalities shall be carried out in accordance with the laws and regulations and reported to the Ministry of Culture and Tourism and the State Administration of Cultural Heritage for record. The relevant state-owned public welfare collection units do not need to pay import tariffs, import-related value-added tax and consumption tax.
Article 11 Outside the scope of Article 4 of the provisions of the other state-owned public welfare collection units if the demand for duty-free import of collectibles, the Ministry of Culture and Tourism, the State Administration of Cultural Heritage to apply. The ministry of culture and tourism, the state cultural relics bureau of the ministry of finance, the general administration of customs, the general administration of taxation and other relevant departments for examination, there is a need to import the collection of collectibles can be in accordance with the provisions of the tax exemption policy, and in accordance with the relevant requirements of the management.
The state cultural relics bureau in accordance with relevant laws and regulations, the tax-free import of the collection will be allocated to the scope of the provisions of article 4 outside the scope of the other state-owned public welfare collection unit, the allocation of the collection can be in accordance with the provisions of the tax exemption policy, and in accordance with the relevant requirements of the management.
The Ministry of Culture and Tourism and the State Administration of Cultural Heritage shall write to the General Administration of Customs and copy the Ministry of Finance and the State Administration of Taxation on the relevant circumstances of the above matters.
Article 12 The administrative departments of culture and tourism and cultural relics at all levels shall strengthen the guidance on the management of duty-free imported collections. The ministry of culture and tourism, the state cultural relics bureau jointly formulate specific management methods for duty-free imported collectibles, and do a good job of duty-free imported collectibles of the annual summary statistics and policy assessment work.
Article 13 In the customs supervision period, the customs establishment of duty-free imported collectibles account, the provisions of article 10 of this circular transfer, exchange and other changes in the collection of unit registration, random inspection of duty-free imported collectibles whether there is a transfer, transfer for other purposes, mortgage, pledge or rent.
Article 14 The specific management method of the duty-free imported collections of the Ministry of Foreign Affairs shall be formulated separately by the Ministry of Foreign Affairs in accordance with the provisions of this Circular in consultation with the relevant departments.
Article 15 Enjoy the policy of state-owned public welfare collection unit will be duty-free imports of collectibles transfer, transfer for other purposes, mortgage, pledge or rent, by the Customs in accordance with relevant state laws and regulations shall be punished; suspected of committing a crime, the transfer of justice and other relevant organs.
For the unit which has the above illegal behaviour, it shall not enjoy the preferential tax policies within 1 year; if it is investigated for criminal responsibility, it shall not enjoy the preferential tax policies within 3 years.
Article 16 These provisions shall be interpreted by the Ministry of Finance in conjunction with the General Administration of Customs, the General Administration of Taxation, the Ministry of Culture and Tourism and the State Administration of Cultural Heritage.
Article 17 These provisions shall be implemented from 1 May 2024 to 31 December 2027.
Policy Interpretation:
The regulations issued this time around reflect policy adjustments in three main areas:
Firstly, the policy flexibility and relevance has been enhanced. In the continuation of provincial and above state-owned public welfare collection unit imported collection of tax-free basis, on the basis of other state-owned public welfare collection unit need to tax-free imports of collections, by the Ministry of Culture and Tourism, the State Administration of Cultural Heritage to take the lead in the review, there is a need to import the collection can be in accordance with the provisions of this enjoy tax-free policy.
Secondly, the new State Administration of Cultural Heritage, the Ministry of Foreign Affairs as the main tax exemption, to support the recovery of cultural relics return and protection.
Thirdly, the policy management is further strengthened. Increase the pre-audit procedures, play the professional and functional role of the competent departments, provincial and above state-owned public welfare collection units in the import of collections before the Ministry of Culture and Tourism, the State Administration of Cultural Heritage need to submit applications for duty-free import of collections, by the two departments to carry out audits and issue audit opinions. Strengthen the follow-up supervision, all levels of culture, tourism and cultural relics administrative departments and state-owned public welfare collection units need to strengthen the management, to ensure that duty-free imports of collectibles permanent collection, and only for public welfare activities.
After the policy adjustment, on the basis of maintaining the overall stability of the original policy, expanding the coverage of the policy, further supporting the reasonable import demand of the state-owned public welfare collection units, giving full play to the role of the competent departments professional functions, and strengthening the prevention and control of the policy risks, it will help to expand the supply of high-quality culture and promote the healthy development of the collection and protection of collections and support the construction of a strong cultural country.
7. Caixa Tariff [[][[]][[][[]]][[][[]][[][[]]]]2024] No. 7 Notice on the List of Import and Export Commodities Not Exempted from Duty in the Border Mutual Trade
Issuance Date: 2024-04-08
Effective Date: 2024-04-08
https://gss.mof.gov.cn/gzdt/zhengcefabu/202404/t20240408_3932404.htm
Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Yunnan, Tibet, Xinjiang and other provinces (autonomous regions) Department of Finance, Xinjiang Production and Construction Corps Bureau of Finance, the State Administration of Taxation in Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Yunnan, Tibet, Xinjiang and other provinces (autonomous regions) Taxation Bureau, Hohhot, Manchuria, Dalian, Changchun, Harbin, Nanning, Kunming, Lhasa, Urumqi Customs:
In order to improve the border trade support policy and optimise the policy environment for the diversified development of the border trade, we hereby notify you of the following issues relating to the non-tax-exempted list of imported and exported commodities for the border trade:
I. List of imported goods not exempted from duty in the border trade
Except for the commodities listed in the Negative List of Imported Commodities for Border Peoples Reciprocal Trade, border people can import them through reciprocal trade. The list of non-tax-exempted commodities imported through the border-trade is attached in the Annex. The duty-free quota for imports through the border-people mutual trade is calculated and used on an individual basis.
II. List of non-tax-exempted commodities exported from the border-trade market
In addition to commodities whose export is prohibited by the State and which may not be exported duty-free through the border trade, commodities subject to export tariffs and those for which export tax refunds have been cancelled are included in the list of commodities not to be exempted from duty in the border trade.
III. other relevant matters
The Ministry of Finance, in conjunction with relevant departments, will dynamically adjust the list of non-tax-exempted import and export commodities for the border trade in accordance with the actual situation of the development of the border trade.
This Circular shall be implemented as of the date of issuance. The Circular of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the List of Commodities Imported and Exported from and to the Border Mutual Market that are not Exempted from Duty (Caixin Tariff [[][[]][[][[]]][[][[]][[][[]]]]2010] No. 18) is also repealed.
Policy Interpretation:
I. Imported goods from the border trade
Compared with the list of non-exemptions issued in 2010 (Caixa Tariff [[][[]][[][[]]][[][[]][[][[]]]]2010] No. 18), the Circular has been adjusted in various aspects, and the main changes are as follows:
1) Original provisions
Commodities imported by the border people through the mutual market trade should be aimed at meeting the needs of the border people in their daily lives, and the scope of application of the preferential tax policy on imports into the border peoples mutual market trade is limited to daily necessities (excluding natural rubber, timber, pesticides, fertilisers, crop seeds, etc.). Within the scope of daily necessities, except for commodities prohibited by the State from being imported duty-free through the Border Mutual Market, other commodities included in the list of commodities not to be exempted from duty in the Border Mutual Market are listed in the annex.
2) It is hereby provided that
Except for the commodities listed in the Negative List of Imported Commodities for Border Peoples Reciprocal Trade, border people can import them through reciprocal trade. The list of non-tax-exempted commodities imported through the border-trade is attached in the Annex. The duty-free quota for imports through the border-people mutual trade is calculated and used on an individual basis.
3) Interpretation
With regard to imported goods, there are two main aspects to this adjustment: first, the restriction that the scope of application of the preferential import tax policy for the border trade is limited to household goods has been removed. It is stated in the legislative purpose at the beginning of the Circular that the new regulation is issued to "optimise the policy environment for the diversified development of the border trade", and this amendment is the main reflection of this purpose. With the development of the times, the provision that "commodities imported by the border people through the mutual market trade shall be aimed at meeting the needs of the border people in their daily lives" is already contradictory to the current situation of the development of the border peoples mutual market trade in China. In his keynote speech at the opening ceremony of the 4th Fair in 2021, the General Secretary proposed to "promote the processing of imported goods on the ground in the border peoples mutual trade and increase imports from neighbouring countries". In recent years, to implement the spirit of the central government, the State Council has actively encouraged the diversified development of the border peoples mutual market trade, and specifically requested to promote the processing of imported goods on the ground in the border peoples mutual market trade.2023 On February 7, 2023, the Ministry of Commerce and 17 other departments issued the Notice on a Number of Measures on Serving to Construct a New Development Pattern to Promote the High-quality Development of the Border (Cross-border) Economic Cooperation Zones, which requires that "Encourage the diversified development of border and peoples mutual market trade. Support the development of such business forms as land-based processing of imported goods for mutual market trade and the construction of related parks, and encourage localities to give processing enterprises special support policies such as financing and land." On 11 April of the same year, the General Office of the State Council issued the Opinions on Promoting the Stable Scale and Excellent Structure of Foreign Trade (Guo Ban Fa [[][[]][[][[]]][[][[]][[][[]]]]2023] No. 10), which required "vigorous and orderly promotion of the pilot work of land-based processing of imported goods for border peoples mutual market trade." In fact, since 2015, the country has been carried out in many places, "Border Mutual Market + processing" mode of practice. Especially after the epidemic, under the support of national policy, the border cross-border ports have increased the construction of processing projects. Landed processing of commodities in Border Mutual Markets usually refers to the establishment of processing factories in the border areas where Border Mutual Markets trade is carried out, guiding the local border people to establish purchasing and selling relationships with processing enterprises by way of mutual assistance and co-operation among the border people, and selling the commodities that have been entered into the country through Border Mutual Markets as raw materials to the processing factories. In this process, the border people sell the commodities imported through the Border Peoples Market to the processing factories, which is obviously not in line with the requirement of "meeting the needs of daily life", and is a breakthrough of the original regulations. The Notice lifts the restriction of "meeting the needs of daily life", to a certain extent, paving the way for the diversified development modes such as processing on the ground in the border market in terms of regulations. Secondly, it clarifies the negative list management system for the imported commodities in the Border Mutual Market, and the 2010 non-duty-free list will change the imported commodities in the Border Mutual Market from "positive list management" to limited "negative list management" (limited to "daily necessities"). In 2010, the non-exempted list changed the imported goods of the border market from "positive list management" to limited "negative list management" (within the scope of "daily necessities"). This time, the Circular specifies the "complete version" of the "Negative List Management" system for imported goods in the Border Mutual Market. The Notice refers to the "Negative List of Imported Commodities for Border Mutual Trade", which has been issued by the Ministry of Commerce and the General Administration of Customs in May 2020, which stipulates that the negative list of commodities mainly consists of three categories: First, commodities that are prohibited from being imported by the State and are included in the relevant management catalogue for restriction of imports; second, commodities that are imported by the Border Mutual Trade, such as natural rubber, timber, chemical fertilizers, coal, crude oil and other commodities that require restriction of importation for Border Mutual Trade; and third, commodities that do not commodities that do not meet the national conditions for quarantine access, quarantine permits and other access conditions.
II. Commodities exported from the border trade
1) Original provisions
With the exception of commodities whose export is prohibited by the State and which may not be exported duty-free through the border markets, commodities subject to export tariffs are included in the list of commodities not to be exempted from duty in the border markets.
2) It is hereby provided that
In addition to commodities whose export is prohibited by the State and which may not be exported duty-free through the border trade, commodities subject to export tariffs and those for which export tax refunds have been cancelled are included in the list of commodities not to be exempted from duty in the border trade.
3) Interpretation
With regard to export commodities, the overall changes in the Circular are not significant, except that commodities for which export tax rebates have been cancelled are included in the list of non-tax-exempted export commodities. Exports already account for a small proportion of the total border trade.
III. List of imported goods not exempted from duty in the border trade
1) Interpretation
Compared with the 2010 version of the list of non-exemptions, the changes in this list are mainly in three areas:
(i) The method of calculating the tax exemption for agricultural products has been changed, and the amount of tax exemption has been substantially reduced. For example, wheat, paddy, rice, etc., the tax exemption has been changed from 50 kilograms per person per day to 100 kilograms per person per year; rapeseed oil, palm oil, etc., the tax exemption has been changed from 5 kilograms per person per day to 10 kilograms per person per year. The calculation of the quota has changed from daily to annual.
(ii) Remove common household appliances such as televisions, video cameras, washing machines and refrigerators.
(iii) Several categories of goods have been added, including new technological products such as e-cigarettes, tablets and smartphones, cocoa powder and food products containing cocoa, rubber mixes and compounds, precious jewellery and jewellery and jade.
8. Department of Finance [[][[]][[][[]]][[][[]][[][[]]]]2024] No. 36 General Administration of Customs on the increase of senior certified enterprises to facilitate measures to promote the quality and quantity of foreign trade and stability of the Notice
Issuance Date: 2024-04-06
Effective Date: 2024-04-06
http://www.customs.gov.cn/customs/302249/zfxxgk/zfxxgkml34/5818932/index.html
In order to further implement the spirit of the Central Economic Work Conference and the Party Central Committee and State Council decision-making and deployment, and further play the role of Customs credit management functions, and continue to enhance the sense of access to senior certified enterprises (AEO enterprises), and better serve the quality and quantity of foreign trade, the General Administration of Customs has decided to implement the following facilitation measures to the senior certified enterprises, based on the original management measures:
I. Reduce the frequency of inspection and quarantine supervision
(i) Reduce the proportion of export food, cosmetics inspection and quarantine sampling. Senior certified enterprises export food, cosmetics, reduce the proportion of inspection and quarantine sampling to the implementation of conventional management measures for enterprises below 20 per cent.
(ii) Reduce the number of exports of hazardous chemicals, dangerous goods packaging on-site inspection. Production-based advanced certification enterprises exporting hazardous chemicals priority application to the "test batch" as a unit of the export declaration before the regulatory model, the same "test batch" of the first "declaration batch" implementation On-site inspection, the subsequent "declaration batch" can be directly released after reviewing the documents; senior certified enterprises produced by the export of dangerous goods packaging, optimise the performance of the inspection cycle for one year.
(iii) Reducing the proportion of biological materials for export inspection. For foreign advanced certified enterprises with registration requirements, priority is given to recommending registration, reducing the proportion of export inspection and sampling ratio; for biological materials without sampling requirements for inspection, the customs are allowed to combine remote video inspection and on-site inspection to enhance the efficiency of the inspection and release; for enterprises with "Laboratory Animal Production Licence" and "Laboratory Animal Use Licence", the export of SPF (Specific Pathogen Free) grade laboratory rats are implemented with "less inspection and quick release", priority inspection and issuance of certificates. "Fewer inspections, quicker release", priority inspection, priority issuance of certificates.
(iv) Reducing the number of on-site inspections of enterprises included in the remote territorial inspection reform. Priority will be given to the inclusion of senior certified enterprises in the pilot scope of remote local inspection reform. At the same time, the inclusion of remote inspection pilot senior certified enterprises, the number of random on-site inspection to maintain the minimum frequency.
(v) simplify the export of aquatic products enterprises to record the registration process, shorten the record registration time. Has been registered abroad for the export of aquatic products production enterprises, apply to other countries (regions) to register the same product, the assessment of the declaration of the importing country (region) requirements and the degree of risk of the product is not higher than the original country (region), can be exempted from the implementation of the on-site review work, priority recommended for registration. Senior certified enterprises applying for export of aquatic products raw materials farms for the record, priority for the record.
(vi) Specific animal and plant products to implement destination quarantine and classification management. Pilot high-tech equipment imported by senior certified enterprises wooden packaging, according to the application of the enterprise, the implementation of destination quarantine. Explore the implementation of imported food processing enterprises designated classification management, senior certified enterprises to give priority to the application of relevant classification management measures.
II. Reducing the cost of import and export for enterprises
(vii) Conditionally carrying out pilot projects for senior certified enterprises to apply for exemption from tax guarantees. Selecting some Customs pilot projects, production enterprises that have been certified as high-level certified enterprises for more than five years and that also meet the following conditions may apply to Customs for exemption from tax guarantees under the "two-step declaration" model on a "case-by-case" basis.
1. There have been no instances of non-payment of taxes by the prescribed due dates;
2. Has not been downgraded by Customs;
3. The application of enterprise credit management measures has not been suspended;
4. Has not been subjected to administrative penalties by Customs in the last five years;
5. The amount of tax paid in the past five years is not less than 10 million yuan (import and export tax);
6. At the end of the last five years and in the last month of the current year, the asset-liability ratio of the enterprise is lower than the excellent value of the latest version of the "Enterprise Performance Evaluation Standard Values" issued by the State-owned Assets Supervision and Administration Commission of the State Council for the industry to which it belongs (the scope of the enterprises scale is the whole industry);
7. At the end of the last five years and in the last month of the current year, the ratio of cash current liabilities of the enterprise was higher than the excellent value of the latest version of the "Standard Values for Enterprise Performance Evaluation" issued by the State-owned Assets Supervision and Administration Commission of the State Council for the industry to which it belongs (the scope of the enterprises size is the whole industry).
(viii) Extension of the time limit for the application of proactive disclosure. The starting time for senior certified enterprises to proactively disclose tax-related violations (including those affecting the management of export tax refunds) that violate customs regulations and are not subject to administrative penalties has been extended from less than six months to less than one year from the date of the violation.
(ix) Further reduction of the inspection rate. For senior certified enterprises that have not been checked and issued within the last year, the fabrication and inspection rate will be further reduced.
(x) Expanding the scope of application of facilitation measures. For customs declarations (filing lists) on the territory of the consignee or consignor is a senior certified enterprise, and the declaring unit, consumption and use of units/production and sales units for non-default enterprises, can apply the highest credit rating on the customs declaration of the enterprises facilitation measures. The pilot project will apply the facilitation measures for senior certified enterprises to goods transported by logistics and transport enterprises with a credit rating of senior certified enterprises that are not credit defaulters, subject to the credit commitment of the logistics and transport enterprises.
III. Upgrading the Intelligent Level of Facilitation Measures
(xi) Intelligent implementation of facilitation measures. In the relevant operating systems to achieve automatic identification or labelling of advanced certification enterprise information, the implementation of intelligent priority sorting, priority implementation of import and export declaration repair and withdrawal, import and export goods port inspection, local inspection, sampling and delivery of inspection, to speed up the implementation of the operation of the time limit.
(xii) Expanding the scope of automatic exchange of AEO data. On the basis of the existing automatic exchange of AEO enterprise data with the European Union and Hong Kong Customs, increase the number of countries (regions) for automatic exchange of AEO data and improve the efficiency and timeliness of data exchange.
(xiii) Priority will be given to the inclusion of smart customs-related application scenarios for reform. Senior certified enterprises voluntarily open ERP (Enterprise Resource Planning) system and Customs docking, priority application of "bonded + ERP" "Internet + audit check" mode. Priority will be given to the inclusion of vacuum packaging and other high-tech goods, such as the deployment of the inspection model, the verification of the integrated implementation of the mode of overlapping operations, "batch inspection" reform.
IV. Enhancing the level of precision services to enterprises
(xiv) Expanding the scope of customs coordination services. For senior certified enterprises to provide "one-to-one" coordination services. Senior certified enterprises exporting food of animal origin in foreign countries (regions) encountered technical barriers to trade, or senior certified enterprises feedback in the mutual recognition of countries (regions) to facilitate the implementation of the problem, the Customs and Excise Department to actively communicate and coordinate to solve the problem. Priority credit cultivation services will be provided to enterprises within the senior certified enterprise group and enterprises upstream and downstream of the industrial chain supply chain.
(xv) Providing customs extranet application services on a priority basis. For senior certified enterprises to give priority to provide electronic port re-card, information changes, lost and replaced card services, customer service work orders for senior certified enterprises priority processing and personal return visits.
(xvi) Supporting the high-quality development of cross-border e-commerce. It supports the inclusion of cross-border e-commerce senior certified enterprises in the scope of the Customs and Excise Departments cross-border e-commerce cooperative governance, promotes the signing of memorandums of cooperation between the Customs and Excise Department and enterprises, and implements the "one-enterprise-one-price" policy, so as to assist in the high-quality development of enterprises and healthy and standard development of the industry.
(xvii) Promoting the expansion and upgrading of facilitation measures. Encourage the implementation of personalised facilitation measures for senior certified enterprises, promote local governments to implement more joint incentives in the light of local realities, and strengthen tracking and evaluation, experience sharing, replication and promotion. Accelerating mutual recognition co-operation with more countries (regions), and continuously expanding the scope of import and export benefits for advanced certified enterprises.
Policy Interpretation:
I. Specific upgraded facilitation measures in favour of highly certified enterprises
According to the notice, the substantial favourable measures include the following:
1. Enhancing the efficiency of foreign trade enterprises:
By reducing the frequency of inspection and quarantine and optimising the inspection process, companies can complete the import and export procedures more quickly, thereby improving overall operational efficiency.
2. Reduce business costs:
The inspection rate has been further reduced; the reduction of tax guarantees and the extension of the time limit for proactive disclosure can significantly reduce the financial burden on enterprises in the import and export process; and a pilot project for senior-certified enterprises to apply for exemption from tax guarantees has been carried out conditionally, targeting mainly production-oriented enterprises that have been certified as senior-certified enterprises for more than five years.
3. Enhancing the international competitiveness of enterprises:
The implementation of the AEO system and international mutual recognition makes enterprises more competitive in the global market and helps to develop international trade.
4. Enhancing the ease of customs clearance:
In the relevant operating system to achieve automatic identification or marking of advanced certification enterprise information, the implementation of intelligent priority sorting, priority implementation of import and export declaration repair and withdrawal, import and export goods port inspection, local inspection, sampling and delivery of inspection, to speed up the implementation of the operation of the time limit.
5. One-on-one service to enterprises:
Providing "one-on-one" coordination services and priority customs extranet application services, helping enterprises to resolve technical barriers to trade and other issues, and enhancing the level of services to enterprises.
II. Positive impact on foreign trade development
The implementation of these measures will have a positive impact on our foreign trade in the following areas:
1. Improve efficiency: reduce the frequency of inspection and quarantine, simplify the filing and registration process as well as the enhancement of the level of intelligence, which helps to speed up customs clearance, reduce the waiting time of enterprises, and improve the efficiency of foreign trade business.
2. Reducing costs: Measures such as exempting pilot tax guarantees and reducing the number of on-site inspections for enterprises included in the remote territorial inspection reform have helped to reduce the financial burden on enterprises and lower the cost of import and export.
3. Enhancement of creditworthiness: The enjoyment of these facilitating measures by senior certified enterprises will help to enhance their creditworthiness and make them more competitive in international trade.
4. Precise service: Provide "one-to-one" coordination service for senior certified enterprises to solve difficult customs problems and improve the satisfaction of enterprises.
All in all, these measures will help promote the improvement of the quality and stability of the quantity of foreign trade, provide more convenience to enterprises with advanced certification, and support the sound development of enterprises in the complex and volatile international trade environment.
III. Challenges and opportunities for foreign trade
Although China Customs AEO benefits continue, we also need to be soberly aware that at present, the world is in a period of turbulence and change, unilateralism, protectionism and hegemony continue to intensify, and enterprises will be faced with multiple challenges such as increased trade barriers, intensified trade friction, and the trade rules have become more fragmented.
There are both challenges and opportunities. For example, as regional economic integration advances, such as the entry into force of RCEP, it will provide more market opportunities for our foreign trade enterprises.
9. Agency Supervision Letter [[][[]][[][[]]][[][[]][[][[]]]]2024] No. 107 General Administration of Customs on the issuance of "Customs support measures for the development of the cruise industry" notice
Issuance Date: 2024-04-24
Effective Date: 2024-04-24
http://www.customs.gov.cn/customs/302249/zfxxgk/zfxxgkml34/5842005/index.html
In order to thoroughly implement the spirit of the important instructions of General Secretary Xi Jinping on the development of the cruise industry and the decision-making and deployment of the CPC Central Committee and the State Council, to enhance the level of facilitation of international cruise ships in Chinas port of call and supply, and to promote the cruise industry and the high-quality development of the cruise economy, the General Administration of the General Administration of the Customs and Excise Department has developed the "Customs Measures to Support the Development of the Cruise Industry", which is hereby promulgated, and please take into account the actual and conscientious implementation and implementation of the measures.
Notice is hereby given.
General Administration of Customs (GAC)
Letter dated 24 April 2024 from the Permanent Representative of
Customs Measures to Support the Development of the Cruise Industry
I. Addition of direct supply of materials to ships for cruise ships
For Chinese and foreign cruise ships travelling on international routes, the direct supply of materials for cruise ships has been added to the existing channels for the supply of materials for cruise ships, so as to facilitate the supply of relevant materials for cruise ship operations. The Customs has given special levy-exempted nature codes to the materials supplied to ships under the direct supply of materials for cruise ships for customs clearance, and simplified the supervisory procedures. Enterprises can apply for export tax rebates in accordance with the regulations for ship supply materials declared for export in the form of direct supply materials for cruise ships. Enterprises may choose to declare shipment materials for shipment in accordance with the method of direct supply of materials for cruise ships, and, except in special circumstances, do not need to repeat the procedures for shipment materials.
II. Simplifying quarantine licensing and regulatory procedures for animal and plant products
For imported foodstuffs and fruits of animal and plant origin (except those prohibited from entering the country from infected areas as stipulated by law) that are declared for customs clearance in the form of goods supplied directly by cruise ships, the Customs Service may refer to the transit quarantine model for supervision and control. Enterprises should provide quarantine certificates issued by the animal and plant quarantine authorities of the exporting country or region when they go through the customs declaration procedures for the import of the relevant materials, and they may be exempted from applying for imported animal and plant quarantine permits, and will not be subject to the management of quarantine access and registration of overseas food production enterprises.
The above materials shall be transported in containers, and after the means of transport or packaging have passed quarantine inspection at the port of entry, they may be deposited in bonded supervisory sites or customs special supervisory areas. Except for special circumstances, the Customs will not issue quarantine inspection instructions at the entry point, and will only implement one quarantine inspection when distributing cruise ships under the condition of ensuring quarantine safety. Supporting the same container for multiple shipments, containers with surplus materials should be re-deposited into bonded supervisory places or special customs supervisory areas after being sealed by Customs.
III. The optimisation of inbound bonded goods for ship inspection, quarantine process
For bonded goods that have been inspected and quarantined at the time of entry, inspection and quarantine will not be repeated at the time of shipment (except for those found to have quarantine indications at the time of exit and those that have exceeded the shelf life of the foodstuffs).
IV. Facilitating the supply of domestically produced commodities to ships
For domestically produced goods (except hazardous chemicals and dangerous goods) declared for export in accordance with the mode of direct supply of goods by cruise ships, pre-declaration supervision of exports may be implemented by the customs authorities at the ports of entry, and the customs authorities at the ports of entry shall issue electronic ledgers for those that have passed the comprehensive assessment.
V. Support for domestically produced tobacco products for ships
Lifting the Customs restriction that domestically produced tobacco products shall not be returned to the bonded supervisory places and special customs supervisory areas after leaving the country, domestically produced tobacco products that have been exported to foreign countries and need to be returned to supply cruise ships may be declared to enter the bonded supervisory places or special customs supervisory areas under the mode of direct supply of supplies to cruise ships, and then declared to be exported to the ships according to the customs declaration of bonded goods.
VI. Facilitating the supply of alcohol and cosmetics to ships
For alcohol and cosmetics that are dangerous chemicals declared in accordance with the mode of direct supply of goods by cruise ships, the import declaration should truthfully fill in the dangerous goods information column of the hazardous category, packaging category, United Nations Dangerous Goods Number (UN Number), United Nations Dangerous Goods Packaging Label (Packaging UN Marking) (except for limited quantities, exceptions to the number of packages and exemptions to the international rules and regulations), and may not declare the hazardous properties of goods and the Inspection and quarantine name (regulatory category), without the need to provide "Declaration of Conformity of Imported Hazardous Chemicals Enterprises", the Chinese danger of publicity labels, Chinese samples of safety data sheets. Domestic alcohol, cosmetics, export declaration does not need to provide "Declaration of Conformity of Exporting Hazardous Chemicals Manufacturing Enterprises", hazardous characteristics of classification and identification reports, hazardous publicity labels and samples of safety data sheets.
VII. Support for the supply of medicines and medical equipment to ships
Support for the supply of medicines and medical equipment needed to ensure the health and safety of crew members and passengers during the operation of cruise ships is provided in the form of shipboard supplies or direct supplies from cruise ships. If cruise ship-supplied medicines and medical equipment are subject to export licensing by the State, the licensing documents should be submitted to the Customs in accordance with the regulations.
VIII. Support for cruise ship equipment and spare parts for shipboard maintenance
Except for those prohibited from entering the country by laws and regulations, cruise ship parts and components that need to be disembarked for repair and maintenance, facilities and equipment used on cruise ships, etc., can go through the procedures related to the repair of goods in accordance with the current regulations, or go to enterprises with bonded maintenance qualifications for disembarkation for repair and maintenance, and those involving bonded maintenance in the Comprehensive Bonded Zone will be implemented in accordance with the current regulations.
IX. Facilitating the entry and clearance of cruise ships and travellers
Encouragement is given to all customs authorities to carry out all quarantine work in advance of the arrival of cruise ships at ports in China, based on the application of the person in charge of the cruise ship or its agent, by means of accompanying quarantine on board the ship, etc., so as to speed up the speed of quarantine of cruise ships and travellers on the basis of the implementation of the various quarantine requirements, and to facilitate the entry and customs clearance of cruise ships and travellers.
X. Optimising customs clearance and regulatory procedures for cruise ships built under the processing trade mode
For cruise ships built in China in the form of processing trade, the export supervision process will be optimised and perfected, and formal declarations will be made, the cruise ships will not actually leave the country for the time being, and customs clearance procedures will be completed, and the processing trade register will be written off according to the information on customs clearance of export declarations.
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