The official website of the General Administration of Customs issued the Announcement No. 107 of 2021 of the General Administration of Customs (Announcement on the Announcement on the Announcement on the Announcement on the Administration of the Origin of Imported and Exported Goods under the Customs of the People's Republic of China Free Trade Agreement between the Government of the People's Republic of China and the Royal Government of Cambodia), The following is the content of the announcement:
Announcement on the announcement of the "Administrative Measures for the Origin of Imported and Exported Goods under the Customs of the People's Republic of China Free Trade Agreement between the Government of the People's Republic of China and the Royal Government of Cambodia"
In order to correctly determine the origin of imported and exported goods under the Free Trade Agreement between the Government of the People's Republic of China and the Royal Government of Cambodia, and to promote economic and trade exchanges between my country and Cambodia, the General Administration of Customs has formulated the "Customs of the People's Republic of China, the Government of the People's Republic of China and the Kingdom of Cambodia. Measures for the Administration of Origin of Imported and Exported Goods under the Government Free Trade Agreement. It is hereby announced and shall come into force on January 1, 2022.
If the consignee of imported goods or its agent applies to enjoy the tax rate under the Free Trade Agreement between the Government of the People's Republic of China and the Royal Government of Cambodia when the goods are imported, they shall go through the customs declaration in accordance with the relevant provisions of the General Administration of Customs Announcement No. 34 [2021] When filling in the "Preferential Trade Agreement Benefits" column of the "Customs Declaration Form for Import (Export) Goods of the People's Republic of China", the "Preferential Trade Agreement Code" column should be filled with the code "23".
Special announcement.
General Administration of Customs
December 16, 2021
Measures of the Customs of the People's Republic of China on the Administration of the Origin of Imported and Exported Goods under the Free Trade Agreement between the Government of the People's Republic of China and the Royal Government of Cambodia
Article 1 In order to correctly determine the origin of import and export goods under the Free Trade Agreement between the Government of the People's Republic of China and the Royal Government of Cambodia (hereinafter referred to as the "China-Cambodia Free Trade Agreement") and promote economic and trade exchanges between my country and Cambodia, according to the "Chinese People's Republic of China Free Trade Agreement" These Measures are formulated in accordance with the provisions of the Customs Law of the Republic of China (hereinafter referred to as the "Customs Law"), the Regulations of the People's Republic of China on the Origin of Imported and Exported Goods and the China-Cambodia Free Trade Agreement.
Article 2 These measures are applicable to the origin management of imported and exported goods under the China-Cambodia Free Trade Agreement between my country and Cambodia.
Article 3 Goods that meet one of the following conditions are originating goods under the China-Cambodia Free Trade Agreement (hereinafter referred to as originating goods), and have the originating qualification under the China-Cambodia Free Trade Agreement (hereinafter referred to as originating goods) qualifications):
(1) wholly obtained or produced in China or Cambodia;
(2) Produced in China or Cambodia using the original materials that comply with the provisions of these Measures;
(3) Produced in China or Cambodia using non-originating materials:
1. It falls within the scope of application of Annex 1 of these Measures and complies with the corresponding tax classification changes, regional value components, manufacturing and processing procedures or other regulations;
2. Does not belong to the scope of application of Annex 1 of these Measures, but meets one of the following conditions:
(1) The regional value component calculated by the formula listed in Article 7 of these Measures shall not be less than 40% of the FOB value of the goods;
(2) Articles 25, 26, 28, 29 (except 29.01, 29.02), 31 (except 31.05), 39 (39.01, 39.02, 39.03, 39.07, 39.08) of the Import and Export Tariff of the People's Republic of China (hereinafter referred to as the "Tariff") Excluded), goods under Chapters 42-49, 57-59, 61, 62, 64, 66-71, 73-83, 86, 88, 91-97, after the manufacture or processing of non-originating materials, 4 occurrences occurred Class tax classification changes.
When the specific rules of origin of products under the “China-Cambodia Free Trade Agreement” listed in Annex 1 change, the General Administration of Customs will make a separate announcement.
Article 4 The goods "completely obtained or produced in China or Cambodia" as mentioned in Article 3 of these Measures refer to:
(1) Plants and plant products (including fruits, flowers, vegetables, trees, seaweeds, fungi and live plants) grown, harvested, picked or collected in China or Cambodia;
(2) Live animals born and raised in China or Cambodia;
(3) Unprocessed products obtained in China or Cambodia from the live animals mentioned in item (2) of this article, including milk, eggs, natural honey, hair, wool, semen and feces;
(4) Goods obtained from hunting, trapping, fishing, aquaculture, gathering or capturing in China or Cambodia;
(5) Minerals and other natural resources not included in items (1) to (4) of this article, extracted or obtained from the territory and territorial waters of China or Cambodia and their seabed or under the seabed;
(6) Products extracted from the waters, seabed or subsoil outside the territorial waters of China or Cambodia that the party has the right to develop;
(7) Fish and other marine products obtained by vessels registered in China or Cambodia and flying its flag in the waters outside the territorial waters of that side;
(8) Goods processed and manufactured entirely from the goods mentioned in Items (4) and (7) of this Article on processing vessels registered in China or Cambodia and flying its flag;
(9) Waste and scrap materials produced in the course of manufacturing, processing or consumption in China or Cambodia, only applicable to the recovery of raw materials;
(10) The used goods that are consumed and collected in China or Cambodia are only applicable to the recycling of raw materials;
(11) Goods produced in China or Cambodia entirely from the goods referred to in subparagraphs (1) to (10) of this article.
Article 5 For goods that meet the provisions of Article 3, paragraph 1, item 3 of these Measures, if the non-originating materials used in production have only undergone one or more of the following processing or processing in the member side, the goods still do not have the original Qualification:
(1) Protective operations to ensure that the goods are kept in good condition during transportation or storage;
(2) Packaging or display for the purpose of transporting or selling goods;
(3) Simple processing, including filtering, screening, sorting, sorting, sharpening, cutting, slitting, grinding, bending, winding or unwinding;
(4) affixing or printing signs, labels, logos and other similar marks for distinguishing on the goods or their packaging;
(5) It is only diluted with water or other substances without substantially changing the characteristics of the goods;
(6) Disassemble the product into parts;
(7) slaughtering animals;
(8) Simple painting and polishing;
(9) Simple peeling, cored or shelled;
(10) Simple mixing of products, whether or not they are of different types.
"Simple" as mentioned in the preceding paragraph refers to situations where no specialized skills are required, and no specialized production or assembly of machinery, instruments or equipment is required.
Article 6 If a material originating in China or Cambodia is used in the production of another goods within the territory of the other Party, the material shall be regarded as the original material of the other Party.
Article 7 The "regional value component" stipulated in Item (3) of the first paragraph of Article 3 of these Measures shall be calculated according to the following formula:
Regional value component = FOB price – non-originating material price × 100%
FOB
Among them, the "price of non-originating materials" refers to the import cost of non-originating materials, the freight and insurance charges to the destination port or location determined in accordance with the "WTO Valuation Agreement", including the price of materials of unknown origin. When non-originating materials are obtained in China or Cambodia, the transaction price determined in accordance with the “WTO Valuation Agreement” shall be the price paid or payable for the non-originating materials first determined in China or Cambodia, excluding the non-originating materials. Shipping, insurance, packaging and any other costs from the supplier's warehouse to the manufacturer's location.
When calculating the regional value component of the goods in accordance with paragraph 1 of this Article, the price of non-originating materials does not include the price of non-original materials used in the production process for the production of originating materials.
Article 8 For goods subject to the requirements for changing tariff classification under the China-Cambodia Free Trade Agreement, the non-originating materials used in the production process do not meet the requirements for changing tariff classification, but comply with all other applicable provisions of these Measures and meet the following requirements: One of the conditions shall be regarded as originating goods:
(1) For goods covered by chapters 50-63 of the Tariff, the weight of all non-originating materials used in the production of the goods without the required change in tariff classification does not exceed 10% of the total weight of the goods, or in accordance with this The price determined in Article 7 of the Measures shall not exceed 10% of the FOB price of the goods;
(2) For goods other than Chapters 50-63 of the Tariff, the price of all non-originating materials used in the production of the goods that have not undergone the required change in tariff classification shall not exceed the price of the goods determined in accordance with Article 7 of these Measures 10% of the FOB price.
Article 9 The packaging materials and containers used to protect the goods during transportation shall not affect the determination of the origin of the goods.
If the goods are subject to the regional value content requirements under the China-Cambodia Free Trade Agreement to determine the origin, and their retail packaging materials and containers are classified together with the goods, the prices of the retail packaging materials and containers shall be based on their respective original prices. The place of origin is included in the price of originating materials or non-originating materials to be calculated.
If the goods are subject to the change of tariff classification requirements under the China-Cambodia Free Trade Agreement to determine the origin, and their retail packaging materials and containers are classified together with the goods, the origin of the retail packaging materials and containers does not affect the goods. Determination of origin.
Article 10 For goods subject to the requirements of the regional value content under the China-Cambodia Free Trade Agreement, when calculating the regional value content, the accessories, spare parts or tools imported together with the goods shall be declared together with the goods in the Tariff If no separate invoice is issued, the price of the accessories, spare parts or tools shall be calculated according to the price of the original material or the non-origin material according to the respective country of origin.
If the goods are subject to the change of tariff classification under the China-Cambodia Free Trade Agreement and require the determination of the origin, if the accessories, spare parts or tools declared for import together with the goods are classified together with the goods in the tariff, and If a separate invoice is not issued, the origin of the accessories, spare parts or tools does not affect the determination of the origin of the goods.
The quantity and price of accessories, spare parts and tools mentioned in the first and second paragraphs of this article shall be within a reasonable range.
Article 11 When determining whether the goods are originating goods, the origin of the following neutral ingredients shall not be considered:
(1) Fuels, energy sources, catalysts and solvents;
(2) Equipment, devices and supplies for testing or inspecting goods;
(3) Gloves, glasses, footwear, clothing, safety equipment and supplies;
(4) Tools, dies and moulds;
(5) Spare parts and materials for maintaining equipment and buildings;
(6) Lubricants, oils (lubricants), synthetic materials and other materials used in production or for operating equipment and maintaining plant buildings;
(7) Other goods that are used in the production process of the goods but do not constitute the components of the goods.
Article 12 When determining the origin of goods, interchangeable materials that are commercially interchangeable and of the same nature cannot be distinguished by visual observation alone, they shall be distinguished by any of the following methods:
(1) Physical separation of materials;
(2) Inventory management methods recognized by the exporter's generally accepted accounting principles. This inventory management method should be used continuously for at least one fiscal year.
Article 13 The originating goods transported from the exporting party to the importing party shall retain their origin qualifications if they meet one of the following conditions:
(1) Not passing through other countries (regions);
(2) Passing through other countries (regions), but meeting the following conditions at the same time:
1. The goods pass through these countries or regions only for geographical reasons or transportation needs;
2. Not entering these countries or regions for trade or consumption;
3. When the goods pass through these countries or regions, except for loading and unloading, re-loading and unloading, or other processing required to keep the goods in good condition, the goods are not subject to any other processing in their territory.
Article 14 The valid certificate of origin under the China-Cambodia Free Trade Agreement stipulated in these Measures shall meet the following requirements:
(1) Issued by an authorized institution in China or Cambodia;
(2) It has a unique certificate number;
(3) Indicate the basis for the origin of the goods;
(4) Issued by the visa agency of the exporting member, with the authorized signature and seal of the visa agency;
(5) Comply with the format listed in Annex 2 of these Measures, filled out in English and signed and sealed by the exporter;
(6) The certificate of origin is valid within 12 months from the date of issuance.
The certificate of origin shall be issued before or at the time of shipment of the goods; if it cannot be issued before or at the time of shipment due to force majeure, it may be issued within 3 days after the shipment of the goods.
Article 15 If due to unintentional errors, negligence or other reasonable reasons, it is impossible to apply for the issuance of the certificate of origin within the time limit specified in Article 14 of these Measures, the Chinese or Cambodian visa agency may apply for the exporter before the goods are shipped. Reissue within 12 months from date. The reissued certificate of origin shall indicate the reissue.
Article 16 If the certificate of origin is stolen, lost or damaged, the exporter may apply in writing to the Chinese or Cambodian visa agency to issue a certificate of origin with the words "CERTIFIED TRUE COPY" (certified true copy) within the validity period of the original certificate. A copy of the certificate.
The certified copy of the certificate of origin shall have the same number and date of issue as the original certificate of origin, and it shall be regarded as the original certificate of origin.
Article 17 The certificate of origin shall not be altered or superimposed. If there is any change in the item, the exporter or manufacturer shall apply to the certificate of origin issuing agency and provide corresponding certification materials, and the issuing agency shall make amendments on the certificate of origin, affix the seal of the issuing agency or the correction seal to prove it, and mark Go to the blank section.
Article 18 For imported goods with origin qualifications, the agreed tax rate of the China-Cambodia Free Trade Agreement can be applied.
Article 19 If the consignee of imported goods or its agent applies for the application of the tax rate under the China-Cambodia Free Trade Agreement for the imported goods of origin, it shall declare in accordance with the relevant regulations of the General Administration of Customs, and handle the application with the following documents:
(1) A valid certificate of origin issued by a Cambodian visa agency (see Annex 2 for the format), except for the exemption from submitting a certificate of origin as stipulated in Article 20 of these Measures;
(2) Commercial invoices for the goods;
(3) The whole transport document of the goods.
If the goods are transported to the territory of China through other countries or regions, the certification documents issued by the customs of other countries or regions or other certification documents recognized by the customs shall be submitted.
If the transport documents mentioned in item (3) of the first paragraph of this article submitted by the consignee of the imported goods or its agent can meet the relevant provisions of direct transportation, there is no need to submit the certification documents mentioned in the second paragraph of this article.
Article 20 If the FOB price of imported goods in the same batch does not exceed US$200, the consignee of the imported goods or its agent may be exempted from submitting the origin when applying for the tax rate under the China-Cambodia Free Trade Agreement. Certificate.
In order to circumvent the provisions of these Measures, split declaration
