GACC Decree No.210 on Origin in Least-Developed Countries under Special Preferential Tariff

 
The General Administration of Customs of China (GACC) hereby promulgates its recent Decision for Revision of China Customs Administrative Measures on the Origin of Import Goods from Least-Developed Countries under Chinese Special Preferential Tariff Treatment.

This Decision shall enter into force as of July 1, 2013.

YU Guangzhou
Minister of China Customs
July 1, 2013



The GACC has decided to make some revisions to China Customs Administrative Measures on the Origin of Import Goods from Least-Developed Countries under Chinese Special Preferential Tariff Treatment (hereinafter as "those Measures", which were promulgated by GACC Decree No.192 of June 28, 2010), as follows:

1. Under Article 11 of those Measures, "the determination concerning the origin of goods shall neither be affected by the origins of the packages and containers imported along with the goods and classified along with the goods in Chinese tariff schedule, nor by the origins of normal accessories, spare parts, tools, and descriptive materials of the goods." is revised into "where the criterion of Change of Tariff Classification is applied to goods, the determination concerning the origin of the goods shall neither be affected by the origins of the packages and containers imported along with the goods and classified along with the goods in Chinese tariff schedule, nor by the origins of normal accessories, spare parts, tools, and descriptive materials of the goods."

2. The Article 11 thereof is added with Clause 2, providing "where the criterion of ad valorem percentage is applied to goods, the calculation of added value percentage of the goods shall involve the prices of the packages and containers imported along with the goods and classified along with the goods in the Harmonized System and the prices of normal accessories, spare parts, tools, and descriptive materials of the goods."

3. The Item (1), Clause 1, Article 14 of those Measures, described as "the original and the second copy of the valid Certificate of Origin (as shown in the Annex) that are issued by the certifying agencies designated by the governments of the export-favored countries and also are stamped by the customs of the favored countries upon the exportation therefrom" is revised into "the original and the second copy of the valid Certificate of Origin (as shown in the Annex) that are issued by the certifying agencies designated by the governments of the export-favored countries and also are stamped by the customs of the favored countries."

4. The Article 19 thereof has the following revisions:

(1) As for the Item (1), "Issued by the certifying agencies before or at the time of the exportation" is revised into "Issued by the certifying agencies at the time of exportation or within five days after the exportation".

(2) As for the Item (4), "bearing the marks stamped by the customs of the export-favored countries upon the exportation" is revised into "bearing the marks stamped by the customs of the export-favored countries".

5. The Clause 1, Article 20 thereof is supplemented with "where necessary, upon the consent of the favored countries, the GACC may conduct field investigation of the exporter or manufacturer business premises with respect to the examination by local authorities."

6. The "Materials" interpretation under Article 26 thereof is followed by "originating materials refer to the goods compliant with the rules of origin herein and used during the production of another goods".

7. Those Measures are added with a new Article 22 and adjusted in the sequence of other articles affected;

The Article 22 provides:

"Under any of the following circumstances, the Certificate of Origin may be re-issued within twelve months as from the date of exportation:

(1) As a result of force majeure, failure to issue a Certificate of Origin at the time of the exportation or within five days after the exportation;
(2) Although surely issued by authorized agencies, a Certificate of Origin is rejected at the time of importation by reason of its incompliance with the provisions of Article 19 herein.

The re-issued Certificates shall be indicated with the wording of "Re-issued".

Under the Item (1), Clause 1 herein, the re-issuance shall be valid within one year as from the actual date of exportation;

Under the Item (2), Clause 1 herein, the period of validity of the re-issued Certificates shall keep consistent with that of the former Certificates."

8. Those Measures are revised and re-promulgated in accordance with this Decision, which shall enter into force as of July 1, 2013.

Annex: China Customs Administrative Measures on the Origin of Import Goods from Least-Developed Countries under Chinese Special Preferential Tariff Treatment