Interpretation of the General Administration of Customs, "the People's Republic of preferential origin of goods the import and export management"

First, the legislative background of January 1, 2005 the "People's Republic of China Import and Export Ordinance, the origin of goods" applies to the implementation of most-favored-nation, anti-dumping and countervailing tariff quotas and other non-preferential trade measures, preferential trade measures to the specific method In accordance with the participation of China, or the conclusion of international treaties, the relevant provisions of the Agreement to be enacted separately.
Therefore, preferential trade import and export goods under the management of the country of origin, there is no unified approach can only be found in the preferential trade agreements in the implementation.
At present, China has signed and the implementation of nine preferential trade agreements and trade arrangements (hereinafter referred to collectively as "the Agreement"), and its true origin management. Preferential Trade Agreement as a result of the different targets, different conditions of negotiations, the outcome of the negotiations is also different, leading to the origin of the different management, the lack of uniformity. As China's FTA strategy forward, signed by the increasing number of preferential trade agreements, if it continues to trade agreements for the respective management of the development of origin, preferential origin laws and regulations will be more complicated, increasing the difficulty of implementation, the impact of the implementation of the Agreement.
Therefore, as the competent authorities in our country of origin, Customs need to develop a command of the general applicability of the existing and future preferential trade agreements preferential origin management.

Second, the main content
The "approach" a total of 31, respectively, in accordance with the legislative purpose and scope of application, country of origin of goods, full, non-full, and the cumulative rules, micro-processing and handling, transport containers and packing materials, direct transport, visa agency, visa basis, imports of goods declarations and documents submitted, the supplementary declaration, deposit collection, exports of goods and documents to submit the declaration, cargo inspection, marks of origin, preferential tax rates do not apply, the origin verification, confidentiality, and other penalties.
(A) the scope of application (art. II)
The "measures" the scope of application features:
The first is applicable not only to manage the country of origin of imported goods, but also the origin of exports of goods management; previous agreements and management methods of origin of imported goods is only applicable to their country of origin, exports of goods does not apply; second is the "solution" to the application of customs bonded supervision of domestic goods (the specific implementation approach as otherwise provided in the General Administration of Customs). The origin of previous management agreements are the way of processing trade imports of goods excluded.
(B) rules of origin (Article IV to IX)
The "measures" will we have signed agreements and international trade agreements on preferential rules of origin of the introduction of common, therefore, the "measures" neither the rules of origin have been implemented with the agreement of the conflict, the agreement also provided benchmarks for the future of条款.
1. Full. Article IV of the first three agreements for a total of existing content, the fourth fully reveal all the details for the terms.
2. Non-full. Listed in Article V of the Agreement is fully available to non-main criteria: change in tariff classification criteria, the regional value-added content standards, standards for manufacturing processes, and the "other criteria" to reveal all the details. Part of the agreement to change the standard of tariff classification, regional value-added content standards, with respect to four or six tax changes, such as the value formula for calculating the percentage of specific provisions, the specific operation to the Agreement shall prevail.
Cumulative rules (Article VI), micro-processing and processing (Article VII), transport containers and packaging materials (Article VIII), a neutral component (Article IX) are the important element of rules of origin in the requirement for only a matter of principle statements.
(C) direct transport (X)
Direct transport of goods to determine whether the rules of preferential tax rates applicable to one of the important conditions for the implementation of the Agreement and the actual supervision of the importance of the Customs and Excise Department. The "approach" to meet the "direct transportation" rules of the situation at the two statements: one is a member of the goods in the agreement between the direct transport, without the territory of non-members; the second is after the carriage of goods to the territory of non-members However, after the goods of other countries or areas, making the exception so that the goods necessary to maintain the good situation to deal with other than treatment; and that the goods in other countries or regions did not stay more than the corresponding provisions of the Preferential Trade Agreement deadline ; if the goods in other countries or areas for temporary storage should be in the country or region under customs supervision.
The above-mentioned requirements are mainly based on the following considerations:
1. Goods in the territory of non-members can do so only to maintain a good state of the goods to ensure that the goods do not change the country of origin;
2. Goods in the territory of non-members for temporary storage of different agreements with different provisions of the Agreement shall be in accordance with the regulations. "China - Singapore Free Trade Agreement", "China - Chile Free Trade Agreement" is specified for more than three months, "China - New Zealand Free Trade Agreement" is specified for more than six months.
3. For the temporary storage of goods in the Customs and Excise Department under the supervision of the requirements to ensure that the goods have not been processed.
(D) of origin of export visas Management (XI, XII, 13)
Laws and administrative regulations of the power to issue the certificate of origin of export goods agency (hereinafter referred to as visa agencies) should be in accordance with the provisions of the Preferential Trade Agreement and the corresponding identified under the rules of origin to issue the certificate of origin of export goods. Institutions to deal with the General Administration of Customs in accordance with the provisions of the visa issued under the preferential trade agreement certificate of origin of export goods for supervision and inspection.
(E) the rate of imported goods or the enjoyment of the Agreement provides that the rate of ex-gratia (14th, 15, 16)
Agreement rates for the enjoyment of the goods or the rate of ex-gratia, the provisions of Article XIV, 15, 16 accordingly provides that:
First, the import customs declaration in accordance with the provisions of填制declarations of imported goods, the agreement affirms the application of tax rates or tax ex-gratia. 填制declaration, the importer shall be in accordance with the General Administration of Customs in 2008 Notice No. 52, 2009 Bulletin No. 6 (hereinafter referred to Notice 2) as requested in the "record number" or "accompanying documents" section fill in the correct .
Second, the importer must submit the relevant documents, and related documents must be consistent with the relevant provisions.
The main import of documents submitted are: the original certificate of origin or <China - New Zealand FTA> under the statement of origin, commercial invoices, transport documents, as well as the goods through non-members and other supporting documents. Transport document refers to the bill of lading issued by the exporting country or through bills of lading; document refers to non-members after the goods have not been further processed documents. The documents may be non-members, issued by the Customs and Excise Department.
In imports of goods, the importer for some reason can not be submitted to the Customs certificate of origin or statement of origin must be in accordance with the provisions added to the customs declaration form, or else can not enjoy the tax rate or ex-gratia rate agreements, even after the payment or the original certificate of origin statement of origin.
(Vi) Agreement on imported goods can not enjoy the tax rate or the provisions of ex-gratia (Article XXI)
The provisions of Article XXI of the Agreement can not enjoy the tax rate or to make a clear ex-gratia, which "in line with the provisions of the certificate of origin" means, first, format the certificate of origin must comply with the relevant provisions of the Preferential Trade Agreement; Second, preferential trade all the provisions of the Agreement, visa-related information agencies to the agreement must be a member of the Customs and Excise Department to the record, therefore, on the certificate of origin issued by organizations such as signature-related information (the seal of some agreements, such as the Asia-Pacific Trade Agreement, some agreement and visa stamp official signatures, such as China - ASEAN free trade agreement) must be consistent with the General Administration of Customs data record.
(Vii) the provisions of exports of goods (18th)
Visa issued preferential certificate of origin, the exporter on the export of goods should be in accordance with the notice requirements in the two "record number" or "accompanying documents" section filled out correctly and at the same time submitted to the Customs certificate of origin of electronic data. Customs and visa agencies in the implementation of the certificate of origin is not electronic network, the exports were not submitted to the Customs certificate of origin of electronic data, but should be submitted to the original copy of the certificate of origin. Exports of goods, the exports were up to apply for a visa issued preferential certificate of origin, exports were back to the original export Customs a photocopy of the original certificate of origin.
(Viii) verification of origin. (Twenty-second, 23)
General Administration of Customs in accordance with the provisions of the Preferential Trade Agreement, import and export of goods for verification of origin.

2009-05-07