GACC Announcement No.51, 2016 on (Declaration Form Spec. under Preferential Trade Agreement)

Hereby announced are requirements for filling China Customs "Declaration Form for Import/Export Goods" and "Registration List for Inbound/Outbound Goods" (hereinafter both as "Declaration Form"):

Article 1 General Filling Requirements

(1) As regards preferential trade agreement-covered goods (without Origin Declaration form) to which conventional duties or special preferential duties can be applied only upon Certificate of Origin (C/O), fill with "Y" in "Accompanying Document Code" column; fill with "<preferential trade agreement code>" and "C/O number" in "Accompanying Document Number" column; please see samples in Annex 1.

(2) As regards preferential trade agreement-covered goods (with Origin Declaration form) to which conventional duties or special preferential duties can be applied upon Certificate of Origin (C/O) or Origin Declaration form, fill with "Y" in "Accompanying Document Code" column; fill "Accompanying Document Number" column" with "<preferential trade agreement code>", "C" (for C/O) or "D" (for Origin Declaration form), and "C/O number" or " Origin Declaration serial number"; please see samples in Annex 2.

(3) Fill "Declaration Form-C/O Item Correspondence" table with the commodity item correspondence between Declaration Form commodity items and C/O commodity items. Commodity serial number in Declaration Form shall be one-to-one corresponding to item number in C/O or Origin Declaration. The same batch of import goods with or without preferential duty rates may be declared in the same form. The serial numbers of the goods without preferential rates may not be provided in "Declaration Form-C/O Correspondence" table. Please see samples in Annex 3.

Article 2 Special Filling Requirements

(1) Regarding domestically-sold goods from Customs special control areas and bonded control premises:

1) Where preferential trade agreement-covered goods are networked through electronic origin information exchange system, their Declaration Form may be filled as per paragraph (1) of Article 1 herein;
2) Regarding those not networked thereby, fill with "Y" in "Accompanying Document Code" column; fill "Accompanying Document Number" column with "<preferential trade agreement code>" and "origin proof registration number". Please see samples in Annex 4.
3) "Declaration Form-C/O Item Correspondence" table is required for 1) and 2) cases aforesaid as per paragraph (3) of Article 1 herein.

(2) Regarding raw materials exported to Hong Kong or Macao SAR for making CEPA-covered products, their Declaration Form shall be filled as per Article 1 requirements herein; relevant registration numbers with Hong Kong’s Trade And Industry Department or Macao’s DSE shall be filled in "Associated Registration Number" column in Declaration Form.

Annex 5 provides other relevant matters.

This Announcement shall enter into force as of 1 October 2016. Upon the implementation of this Announcement, the following GACC announcements will be repealed in part or in whole: GACC Announcement No.6 of 2009, annex of GACC Announcement No.20 of 2016, Announcement No.18 of 2012, Announcement No.91 of 2008, Announcement No.94 of 2008, and Announcement No.90 of 2010.

Annex 1: "Accompanying Document" column of Customs Declaration Form under preferential trade agreement "without Origin Declaration form"
Annex 2: "Accompanying Document" column of Customs Declaration Form under preferential trade agreement "with Origin Declaration form"
Annex 3: "Declaration Form-C/O Item Correspondence" table
Annex 4: "Accompanying Document" column of Customs Declaration Form under preferential trade agreement for the non-networked goods into/out of Customs special control areas
Annex 5: Case comparison for preferential trade agreements



General Administration of Customs of China (GACC)
September 20, 2016