Announcement of the General Administration of Customs of P. R. China, No. 40, 2010

China's State Council has approved the first-step implementing scheme on tariff exemption measures for the least developed countries (LDC) having diplomatic relations with China. As of July 1, 2010, zero tariff shall apply to part of imports originating in 33 LDCs which have completed the formalities in exchange of notes with China, such as Ethiopia. Relevant matters are hereby announced as follows:

I As of July 1, 2010, the preferential tariff (See Annex 2) attached to the Announcement shall apply to the imports under 4,762 tax-items originating in the 33 LDCs including Ethiopia (See Annex 1). Therein, apart from the People's Republic of Bangladesh, which can enjoy the first-step implementing scheme on tariff exemption measures along with the preferential measures under the Asia-Pacific Trade Agreement (APTA) (its "code for preferential trade agreement" shall be "01"), and the Federal Democratic Republic of Nepal enjoying China's preferential measures for the first time, the remaining 31 countries shall no longer enjoy original preferences.

The first-step implementing scheme on tariff-exemption measures shall not apply temporarily to relevant imports originating in 9 countries including the Republic of Angola, the Republic of Cape Verde, the Republic of Niger, the Republic of Senegal, the Federal Republic of Somalia, the Republic of Maldives, the Kingdom of Cambodia, the Lao People's Democratic Republic, and the Union of Myanmar.

However, relevant ongoing preferential measures for the 9 countries shall remain in force, that is, related commodities from the 5 African countries including the Republic of Angola shall continue enjoying the original preferential measures for "31 African countries" (their "code for preferential trade agreement" shall be "05"); related commodities from the Republic of Maldives shall continue enjoying the original preferential measures for "6 countries including Yemen" (their "code for preferential trade agreement" shall be "09"); related commodities from the 3 countries included in the China-ASEAN Free Trade Agreement including the Kingdom of Cambodia shall continue enjoying the preferential measures under the Free Trade Agreement (their "code for preferential trade agreement" shall be "02"); and related commodities from the Lao People's Democratic Republic shall continue enjoying the preferential measures under the APTA. For the list of commodities subject to the preferential tariff applied to the "31 African countries" and "6 countries including Yemen" or provided under the China-ASEAN Free Trade Agreement and the APTA, please refer to the Announcement of the General Administration of Customs of China No. 88, 2009.

II Importers shall, when declaring to import goods originating in countries listed in Annex 1 and enjoying preferential tariffs listed in Annex 2, fill in the customs declaration forms according to relevant stipulations of China Customs, and the "code for preferential trade agreement" shall be "13".

III Importers shall, when declaring to import goods originating in countries listed in Annex 1 and enjoying preferential tariffs listed in Annex 2, submit relevant documents to China Customs authorities in accordance with the stipulations in the Customs Administrative Measures of the People's Republic of China on Origin of Imports under Preferential Tariffs and from the Least Developed Countries (released in the Decree of the General Administration of Customs of China, No. 192).

Importers shall, when declaring to import goods originating in 6 countries including the Republic of Angola, the Republic of Cape Verde, the Republic of Niger, the Republic of Senegal, the Federal Republic of Somalia, and the Republic of Maldives and enjoying the preferential tariffs, submit relevant documents to China Customs authorities in accordance with the stipulations in the Customs Administrative Measures of the People's Republic of China on Origin of Imports under Preferential Tariffs (released in the Decree of the General Administration of Customs of China, No. 149).

Importers shall, when declaring to import goods originating in 3 countries including the Kingdom of Cambodia, the Lao People's Democratic Republic, and the Union of Myanmar and enjoying the preferential tariffs under the China-ASEAN Free Trade Agreement, submit relevant documents to China Customs authorities in accordance with the stipulations in the Customs Regulations of the People's Republic of China on Implementation of the Rules of Origin in China-ASEAN Free Trade Area under the Framework Agreement on Comprehensive Economic Cooperation between the People's Republic of China and the Association of Southeast Asian Nations (released in the Decree of the General Administration of Customs of China, No. 108).

Importers shall, when declaring to import goods originating in 2 countries including the Lao People's Democratic Republic and the People's Republic of Bangladesh, and enjoying the preferential tariffs under the APTA, submit relevant documents to China Customs authorities in accordance with the stipulations in the Customs Administrative Measures of the People's Republic of China on Imports & Exports Origin under the Asia-Pacific Trade Agreement (released in the Decree of the General Administration of Customs of China, No. 177).

IV Simplified names of commodities are used in the Annexes to the Announcement, and their accurate names shall be subject to those in the Customs Import and Export Tariff of the People's Republic of China.

The Announcement shall come into force as of July 1, 2010.

Annexes:

1. List of the Least Developed Countries Having Completed Exchange of Notes with China (omitted)

2. List of Commodities from the Least Developed Countries Enjoying Zero Tariff (omitted)