GACC Announcement No. 15, 2012 on Entry-Goods Classification & Duty-Paid Value

According to China's Regulations On Import & Export Tariffs and State Council-approved Import Tariff Schedule On Entry Goods (issued with GACC Announcement No. 6, 2011), the GACC has revised China's Table Of Classification Of Entry Goods (hereinafter referred to as the Classification Table, see the Annex 1 herein) and China's Table Of Duty-Paid Value Of Entry Goods (hereinafter referred to as the Duty-Paid Value Table, see the Annex 2 herein).

The revised tables aforesaid shall take effect from April 15, 2012 along with simultaneous repeal of the Classification Table of Import Tariffs on Baggage & Personally-Mailed Goods of Entry Passengers and Table of Duty-Paid Value of Baggage & Personally-Mailed Goods of Entry Passengers (GACC Announcement No. 25, 2007), which were revised by the GACC in June 2007.

Relevant matters are hereby announced:

1. Entry goods shall be classified by the following principles in order:

(1) Any goods listed in the Classification Table shall be classified into the categories therein designated for them.

(2) Any goods unlisted in the Classification Table shall be classified as per their main features (or usages) into appropriate categories.

(3) Any goods unfit for classification as aforesaid may be classified into the "Other Goods/Articles" category.

2. The duty-paid value of entry goods shall be defined by the following principles:

(1) The duty-paid value of entry goods shall be defined by the customs as per the following principles:

Ⅰ The Duty-Paid Value Table shall prevail if the duty-paid value is listed therein for any goods concerned.

Ⅱ Where unlisted in the Duty-Paid Value Table, the duty-paid value of any goods shall be defined on the basis of the latest retail market price of the goods of the same kind and origin.

Ⅲ Where the real purchase price of any entry goods is no less than twice or no more than 1/2 its duty-paid value listed in the Duty-Paid Value Table, the owner of the goods shall provide the customs with the purchase invoices or receipts legally issued by the sellers for real transactions occurred and shall assume relevant responsibilities.

The customs may define the duty-paid value of the taxable goods on the strength of the documents/certificates submitted by the owner aforesaid.

(2) Regarding the special goods supplied for borderland ethnic groups, their duty-paid value shall be subject to specific duty-paid value tables approved by the GACC.

3. The taxpayers, if holding any objection to the classification and duty-paid value defined by the customs, may apply for relevant administrative reviews according to law.