Shenzhen Customs Pre-Examine Import Goods Prices

For the purpose of efficient customs clearance and determination of correct duty-paid value of import goods, relevant matters in Pre-examination of import goods prices are hereby announced:

1. The "Pre-examination of Import Goods Prices" herein refers to the practice that, based on an importer's application, Shenzhen customs authorities examine and determine in advance the duty-paid value of import goods before their import declaration and, upon their real declaration, calculate import duties by using the predetermined duty-paid value.

2. The enterprises with customs ratings A or AA may apply for the Pre-examination of import goods prices.

3. The Pre-examination herein may not be applied to the imports priced by pertinent formula.

Shenzhen Customs may adjust the kinds of goods applicable to the Pre-examination.

4. With respect to the applicable goods, an importer shall apply in writing to the customs for the pre-examination at least fifteen workdays before its real declaration for import by submitting documents as follows:

(1) The Application for Pre-examination of Import Goods Prices (see Annex 1): one Application shall be pertinent to one contract only;

(2) Import-related contracts, invoices and other certificates;

(3) Trade-related business correspondences, commodity descriptions, and price information;

(4) Other documents required.

5. The applicants shall provide truthful and complete application contents and documents, and the customs shall safeguard the trade secrets of the applicants.

6. The customs may issue its written Decision for Pre-examination of Import Goods Prices (see Annex 2) to qualified applicants;

In general, one Decision is only valid for a specific application and for a period of ninety days; under special circumstances, the customs may grant an extension by thirty days; regarding long-term contract imports, the customs may determine the Decision expiry as per the contract deadline.

7. After obtaining the Decision, an importer shall, upon its real declaration, fill out the Decision number in its declaration form's remark column, and provide the Decision copy along with other documents.

8. Where the import goods are really declared during the course of the Pre-examination or of importer submission, the importer shall notify immediately the customs of that and the customs may cease the Pre-examination and determine the duty-paid value as per existing regulations.

9. Where the customs consider an importer's application as incompliant or its transaction price as indeterminable, the customs may issue its Notice on Pre-examination of Import Goods Prices (see Annex 3) for the importer to declare as per normal clearance procedure.

10. Where the Application aforesaid changes in its content during the customs examination or after the customs conclusion for the examination, the importer shall immediately provide the reason in writing and reapply for the examination.

11. Where appropriate, the customs shall timely inform the importer of its decision to revoke a conclusion and conduct a reexamination.

Upon the revocation of a conclusion, regarding the imports not declared yet, the customs may permit the importer to reapply for the examination; regarding the imports already declared and taxed at the predetermined duty-paid value, the customs shall reexamine to redetermine the duty-paid value and then shall conduct relevant tax refund or levy of short-paid tax.

12. Where an examinational conclusion is revoked or the Decision herein expires, the Decision shall become invalid accordingly.

13. Under any of the following circumstances, the customs may deprive the importer of qualification for the Pre-examination:

(1) For three times or more, the importer fails to import its goods in fact despite the customs Decision for Pre-examination;

(2) For three times or more, the importer's failure to fully or timely submit documents causes error in the customs examinational conclusion;

(3) For once or more, the importer provides false materials or documents in its application.

Any importer deprived of the qualification shall not reapply within one year from the date of its disqualification, and may reapply one year later therefrom.

14. Contacts for the Pre-examination:

China Customs Shenzhen Office for Commodity Price Information

Address: 2006 ShenNan Avenue, Futian District, Shenzhen City, China
Phone: 0755-84398022, 0755-84398063

15. This Announcement shall come into force upon its issuance.


Annex:

1. Application for Pre-examination of Import Goods Prices (omitted)

2. Decision for Pre-examination of Import Goods Prices (omitted)

3. Notice on Pre-examination of Import Goods Prices (omitted)