GACC Announcement No.31, 2014 Adjusts 2 Supervision-Mode Code Names & Scopes

In accordance with China Customs Administrative Measures on Processing Trade Leftover Materials, Defective Goods, By-Products and Damaged Bonded Goods (issued in GACC Decree No.111 and Revised in GACC Decree No.218), some adjustment are hereby made to the names and scopes of the supervision mode code "0200" (discard of materials) and "0400" (discard of finished products):

1. The supervision mode code "0200", shortly referred to as "destruction of materials", fully named as "destruction of processing trade materials, defective goods (converted into materials)", is applicable to the materials and defective goods that the processing trade firms will destroy without income arising therefrom because of their inability to sell domestically or return; therein the defective goods shall be converted as per unit consumption into the materials.

2. The supervision mode code "0400", shortly referred to as "destruction of leftover materials", fully named as "destruction of processing trade leftover materials, by-products (by status)", is applicable to the leftover materials and by-products that the processing trade firms will destroy without income arising therefrom because of their inability to sell domestically or return.

This Announcement shall enter into force on May 1, 2014.



The General Administration of Customs of China (GACC)

April 25, 2014