GACC Announcement No.27, 2014 on AD Duties on Pulp from USA, Canada & Brazil
[2014-04-09 17:21:05]
China's Customs Tariff Commission has decided to levy antidumping (AD) duties on the pulps originating in the USA, Canada and Brazil for five years from April 6, 2014.
Relevant matters are hereby announced:
1. As of April 6, 2014, as regards the pulps from the USA, Canada and Brazil (under HS Codes 47020000, 47061000 and 47063000), China Customs shall levy antidumping (AD) duties and import value-added tax (VAT) besides existing import duties/tax, by differentiating between external suppliers, as per the appropriate rates listed in the Annex 2 hereto and the calculation formula below:
Antidumping Duty Amount = customs duty-paid value × antidumping duty rate;
Import VAT Amount = (customs duty-paid value + import duty + antidumping duty) × import VAT rate
2. The importers of such pulps concerned shall declare the HS Codes 4702000001, 4706100001 and 4706300001 respectively; and for identification of the commodity attribute, the importers may provide the inspection reports made by qualified third-party inspectors.
3. The pulp importers shall submit the Certificate of Origin to the customs; as regards the origin in the USA, Canada or Brazil, the importers shall also submit the invoices of original manufacturers.
Where the importers fail to provide the Certificate of Origin and the origin cannot be determined in any other ways, the customs shall levy the antidumping duties at the highest rate listed in the Annex 2 hereto.
Where the importers fail to provide the original manufacturer invoices for the definite origins, and the original manufacturers cannot be determined through other documents, the customs shall levy the antidumping duties at the highest rates applied to respective origins listed in the Annex 2 hereto.
4. Bahia Specialty Cellulose S.A. from Brazil has signed a price undertaking agreement with the Ministry of Commerce of China (MOFCOM); during the period of the validity, China Customs may not levy antidumping duties on the pulps from the Brazilian company; but in the case that the company breaches its price undertaking or the agreement is terminated, the customs shall impose the antidumping duties at a 6.8% rate on the company.
As regards the import pulps from Bahia Specialty Cellulose S.A., the importers shall submit an export certificate issued by the company as per the price undertaking agreement, besides Certificate of Origin and original invoices; where the export certificate is not available, the customs shall impose the antidumping duties at 6.8% on the company, whether or not the declared prices are higher than the agreed-on prices.
5. As regards the antidumping duties on the bonded import by processing trade, the customs shall resort to specific measures on processing-trade leftover materials and GACC Announcement No. 9 of 2001.
6. The cash deposits already paid following relevant provisional antidumping measures shall be converted into corresponding antidumping duties and/or import VAT as per the antidumping duty rates listed herein.
As regards any excess of the deposits over the antidumping duties and import VAT, the importers may request the customs to return as from April 6, 2014; but any shortage of the deposits shall not be levied any more.
The deposits delivered for Bahia Specialty Cellulose S.A. shall be totally converted into antidumping duties and/or import VAT.
Annex 1. MOFCOM Announcement No.18, 2014 (omitted)
Annex 2. List of Antidumping Duty Rates on Import Pulps
The General Administration of Customs of China (GACC)
April 4, 2014
Relevant matters are hereby announced:
1. As of April 6, 2014, as regards the pulps from the USA, Canada and Brazil (under HS Codes 47020000, 47061000 and 47063000), China Customs shall levy antidumping (AD) duties and import value-added tax (VAT) besides existing import duties/tax, by differentiating between external suppliers, as per the appropriate rates listed in the Annex 2 hereto and the calculation formula below:
Antidumping Duty Amount = customs duty-paid value × antidumping duty rate;
Import VAT Amount = (customs duty-paid value + import duty + antidumping duty) × import VAT rate
2. The importers of such pulps concerned shall declare the HS Codes 4702000001, 4706100001 and 4706300001 respectively; and for identification of the commodity attribute, the importers may provide the inspection reports made by qualified third-party inspectors.
3. The pulp importers shall submit the Certificate of Origin to the customs; as regards the origin in the USA, Canada or Brazil, the importers shall also submit the invoices of original manufacturers.
Where the importers fail to provide the Certificate of Origin and the origin cannot be determined in any other ways, the customs shall levy the antidumping duties at the highest rate listed in the Annex 2 hereto.
Where the importers fail to provide the original manufacturer invoices for the definite origins, and the original manufacturers cannot be determined through other documents, the customs shall levy the antidumping duties at the highest rates applied to respective origins listed in the Annex 2 hereto.
4. Bahia Specialty Cellulose S.A. from Brazil has signed a price undertaking agreement with the Ministry of Commerce of China (MOFCOM); during the period of the validity, China Customs may not levy antidumping duties on the pulps from the Brazilian company; but in the case that the company breaches its price undertaking or the agreement is terminated, the customs shall impose the antidumping duties at a 6.8% rate on the company.
As regards the import pulps from Bahia Specialty Cellulose S.A., the importers shall submit an export certificate issued by the company as per the price undertaking agreement, besides Certificate of Origin and original invoices; where the export certificate is not available, the customs shall impose the antidumping duties at 6.8% on the company, whether or not the declared prices are higher than the agreed-on prices.
5. As regards the antidumping duties on the bonded import by processing trade, the customs shall resort to specific measures on processing-trade leftover materials and GACC Announcement No. 9 of 2001.
6. The cash deposits already paid following relevant provisional antidumping measures shall be converted into corresponding antidumping duties and/or import VAT as per the antidumping duty rates listed herein.
As regards any excess of the deposits over the antidumping duties and import VAT, the importers may request the customs to return as from April 6, 2014; but any shortage of the deposits shall not be levied any more.
The deposits delivered for Bahia Specialty Cellulose S.A. shall be totally converted into antidumping duties and/or import VAT.
Annex 1. MOFCOM Announcement No.18, 2014 (omitted)
Annex 2. List of Antidumping Duty Rates on Import Pulps
The General Administration of Customs of China (GACC)
April 4, 2014
Source: ETCN
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