General Administration of Customs Announcement No. 75 of 2011 (on the part of the origin of imported cars in the United States impose anti-dumping duties and countervailing duties)
Under the "anti-dumping" and "Anti-Subsidy Regulations of the PRC," the provisions of the Tariff Commission decided December 15, 2011 onwards, some originating in the United States imports of automotive products of anti-dumping duties and countervailing tax for a period of 2 years. To this end the Ministry of Commerce issued Notice No. 84 of 2011 (see Annex 1). The relevant matters are announced as follows:
First, since December 15, 2011 onwards, originating in the United States, 2.5 liters of displacement import cars and sport utility vehicles (Tariff Code: 87032361,87032362,87032369,87032411,87032412,87032419,87032421,87032422 , 87032429,87033311,87033312,87033319,87033321,87033322,87033329,87033361,87033362,87033369 and 87039000), in addition to the existing provisions of tariffs, we must also distinguish between different supply vendors, in accordance with the applicable listed in Appendix 2 tax rate and the following formula to impose anti-dumping duties, countervailing duties and the corresponding import VAT:
Anti-dumping duty = price × duty-paid anti-dumping duties
Countervailing tax = price × countervailing duty paid
Import value-added tax = (dutiable value + duty + anti-dumping duty + countervailing duty tax) × import VAT rate
Imports of business units in the declare the import tariff codes 87032369,87032419,87032429,87033319,87033329 and 87,033,369 are under anti-dumping within the scope of commodities (that is, except 4-wheel drive internal combustion engines other than off-road vehicles), the customs commodity numbers should be reported separately To 8703236902,8703241902,8703242902,8703331902,8703332902 and 8703336902, the corresponding complete sets of parts should be reported as 8703236991,8703241991,8703242991,8703331991,8703332991 and 8703336991 respectively.
Imports of business units in the declare imported under tariff codes 87039000 are within the scope of anti-dumping cars and off-road vehicles, customs commodity numbers should be separately reported as 8703900014 (2.5 l <displacement ≤ 3.0 liters), 8703900015 (3.0 l <displacement ≤ 4.0 liters) and 8703900016 (displacement> 4.0 liters), the corresponding complete sets of parts should be reported as 8703900091.
Second, where the declaration of import displacement of 2.5 liters of imported cars and sport utility vehicle business unit, shall be submitted to the customs certificate of origin. If the origin is the United States, manufacturers need to provide the original invoice. For the import declaration displacement of 2.5 liters of cars and off-road car can not provide proof of origin, and still are not sure by checking the origin of goods, the Customs in accordance with the highest listed in Appendix 2 of the highest anti-dumping and countervailing duty rate tax levy anti-dumping duties and countervailing duties. In case the goods of U.S. origin, but import operators can not provide the original manufacturer invoices, and through other legal and effective documents can not determine the original manufacturers, the Customs in accordance with Appendix 2 of the other U.S. listed companies applicable anti-dumping duties and countervailing duty rate of anti-dumping duties and countervailing duties.
Third, the processing trade bonded import of United States origin of the displacement of 2.5 liters of imported cars and sport utility vehicle anti-dumping duties and countervailing duties and other issues, according to China Customs General Administration of Customs Announcement No. 9, 2001 number and the General Administration of Customs Decree No. 111 of the regulations. Countervailing duty cf the announcement of the relevant provisions of anti-dumping measures.
Notice is hereby given.
Annex: 1. Ministry of Commerce Notice No. 84 of 2011
2. Import displacement of 2.5 liters or more cars and sport utility vehicle anti-dumping duties and countervailing duty rate table
December 14, 2011