MOFCOM Announcement No.90, 2014 (on Catalog of Commodities Banned from Processing Trade)

For the purpose of optimization in import and export commodity composition, we hereby make adjustment to China's Catalog of Commodities Banned from Processing Trade, as announced below:

1. As per China Customs HS Codes of 2014, the Catalog of Commodities Banned from Processing Trade (hereinafter as this Catalog) will be adjusted to contain 1,871 HS Codes in total.

2. The following circumstances will not be listed in this Catalog but will still be administered as those banned from processing trade:

(1) Imports of seeds, sprouts, stud stock, chemical fertilizers, forage, additives, antibiotics, etc. for growing or breeding any products to export;
(2) Manufacturing imitation guns to export;
(3) Commodities belonging to China's Catalogs of Goods Banned from Import and Export

3. This Announcement is applicable to China's special Customs-control areas, but except the enterprises having registered with China's Industrial-Commercial Administrations before this Announcement issuing date to engage in relevant processing trade business within the special Customs-control areas. Any enterprises within and without the special Customs-control areas shall not deliver the commodities banned herein abroad for any substantive processing.

4. The ban from processing trade will not be applied to the following circumstances:
(1) Commodities that are transferred inward for further processing or transferred out of special Customs-control areas after being substantively processed;
(2) Commodities that are transferred outward for further processing or transferred into special Customs-control areas for substantive processing.

5. Regarding the commodities newly added to this Catalog, their processing-trade transactions approved by China's commercial administrations by December 31, 2014 (Guangdong enterprises subjected to the actual time of their processing-trade handbooks) shall be finished within contractual expiry; the enterprises under networked supervision will be permitted to finish such transactions by June 30, 2015; where the processing-trade transactions are not finished within expiry, they may not be extended and will be handled as per domestic sale, return or other rules.

6. The "substantive processing"as described herein may refer to the Regulations on Substantive Change Standards in Non-Preferential Rules of Origin (issued in GACC Announcement No.122 of 2004).

7. This Announcement shall enter into effect on January 1, 2015 along with simultaneous repeal of the appendixes to MOFCOM-GACC Announcements No.37 of 2009 and No. 63 of 2010.


Annex: Catalog of Commodities Banned from Processing Trade (omitted)


Ministry of Commerce of China (MOFCOM)
General Administration of Customs of China (GACC)
December 19, 2014