GACC Announcement No.66, 2017 on Ordinary Import of Non-China-Specific Cars under HS Code 8703

In accordance with China Customs Standards on Import & Export Declarations, Customs Directory for Standard Declarations of Import & Export Commodities, and GACC Announcement No. 49 of 2009, hereby announced are the standards concerning the declaration of ordinary import of non-China-specific cars under HS Code 8703:

1. The non-China-specific cars described herein refer to the motor vehicles made for other countries/regions than the mainland of China but imported into the Chinese mainland by means of parallel import.

2. The mode of paperless declaration may be applied to non-China-specific cars; however, such cars of different models imported in one batch shall be declared by model in a separate way.

3. Upon the import declaration, the importer shall additionally made a “Supplementary Price Declaration”, including:

The “Buyer” column shall be filled with the actual buyer of the imported cars;
The “Seller” column shall be filled with the actual seller of the imported cars;
The “Contract Date” column shall be filled with the date on which the sales contract is signed by both the buyer and the seller;
The “Other Information” column shall be filled with annual import price, car model, standard configurations and their prices (including tax), optional configurations and their prices (including tax), all separated by “/” without spaces front and back.


4. In the case of active supplementary declaration, the Declaration remark column shall be filled with “Supplement Made”.

5. If the actual buyer is the same as the consignee/consignor/consumer, the declaration remark column shall be filled with “self-run”; if they are not the same, the remark shall be filled with “non-self-run”.

6. Besides original accompanying documents, the following documents shall also be uploaded:

(1) Original contract, invoice, packing list, and payment voucher (scanned copies);
(2) Supplier purchase invoice, export declaration, letter of correspondence, etc.; written instructions for car procurement process, reflecting the profits and discounts in all the trade steps
(3) The latest car screenshot from official website, or scanned "window paper" for USA-specific cars only;
(4) For Russia-specific and Mexico-specific cars, if export refund is available, relevant refund debenture shall be uploaded;
(5) For Middle East-specific cars, their main configuration data shall be uploaded;

7. Where the import declaration lacks of necessary supplements, the importer shall, within two workdays after declaration, submit supplementary materials to local Customs.

8. The Annex hereto provides guidelines on Declaration Form-based specification column, supplementary declaration and accompanying documents.

9. This Announcement shall enter into force on 1 January 2018.





General Administration of Customs of China (GACC)
December 26, 2017



Annex: Guidelines on Info Filling

1. The “Specification/Model” column in the Declaration Form

(1) Specification: If original sales market is USA, EU, Russia, Canada, Mexico, or the Middle East region, the non-China-specific car specification shall be provided as “USA-Specific”, “EU-Specific”, “Russia-Specific”, “Canada-Specific”, “Mexico-Specific”, or “Middle East-Specific”; otherwise, the column shall be filled with “Other”.

(2) Model: “prototype car brand + model”, specifically as BMW X5 xDrive35i, Range Rover HSE.

2. Supplementary Declaration

(1) Actual Seller: the seller who transferred the car ownership and risk and received the payment;
(2) Actual Buyer: the firm that got the car ownership, assuming relevant risk and payment obligation;
(3) Contracting Date: the date (month/day/year) on which both the actual buyer and the actual seller signed their sales contract;
(4) Annual Style: not the year of manufacturing, e.g. the car made in 2017 may be provided with “2018 Style”;
(5) Car Model: including brand name, specific model number and engine type number, all separated with “/” without space front and back;
(6) All Optional Configurations: including Chinese description, foreign description and code, e.g. “全景天窗/Panorama/041CZ”;
(7) If none is available, the column should be filled with “Without”, e.g. “/Without official price/Without configuration code/”.


3. Accompanying Documents

(1) Original contract or invoice: indicating the actual buyer and seller;
(2) Payment voucher: indicating prepaid down payment and taxable commission;
(3) Car screenshot from official website: indicating basic price, configurations and fees