GACC Announcement No.9, 2018 on Price Audit Documents Paperless

[2018-01-23 14:30:43]

In support of customs clearance integration, the GACC has decided to nationwide apply paperless mode to price auditing documentation. Relevant matters are hereby announced:

1. The import taxpayer may, through online customs system, electronically receive and reply price-auditing documents such as Customs price queries, price consultation notice or record, and price appraisal notice.

2. The import taxpayer may, through online customs system, electronically apply to the Customs for formula pricing registration and price pre-auditing registration with relevant documents, and receive Customs decisions, without the need of paper submission.

3. In the paperless mode, the delivery time of electronic documents shall also be regarded as their receipt time and the price auditing time-limit shall be subject to the regulations in GACC Decree No. 213 on Goods Dutiable Value. Customs and taxpayer signature on the electronic documents shall be regarded as the electronic signature that is legally valid. Where necessary, the taxpayers may request the Customs to sign on their printed documents.

4. Upon Customs requirements, the import taxpayer shall also provide certificates/documents on paper. The standards on electronic scanning or file conversion shall resort to the regulations in GACC Announcement No. 69 of 2014. Regarding the paperless operation at the enterprise end, please visit China E-Port website (

This Announcement shall enter into force upon its issuance.

General Administration of Customs of China (GACC)
January 16, 2018
Source: ETCN