中华人民共和国海关关于执行《内地与香港关于建立更紧密经贸关系
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(单词翻译:双击或拖选)
 

海关总署令第106号

颁布日期:20031230  实施日期:20040101  颁布单位:海关总署

  No.106

  The Provisions of the Customs of the People's Republic of China on Executing the Rules of Origin for Trade in Goods under the Mainland and Hong Kong Closer Economic Partnership1 Arrangement, which were adopted at the executive meeting of this Administration on December 24, 2003, are hereby promulgated2 and shall come into force on January 1st, 2004.

  Mou Xinsheng, the Director

  December 30th, 2003

  Provisions of the Customs of the People's Republic of China on Executing the Rules of Origin for Trade in Goods under the Mainland and Hong Kong Closer Economic Partnership Arrangement

  Article 1 With a view to promoting the economic and trade activities between the Mainland and Hong Kong, and to correctly determining the origin of the imported goods under the Mainland/Hong Kong Closer Economic Partnership Arrangement (hereinafter referred to as CEPA), the present Provisions are formulated3 in accordance with the Customs Law and the CEPA.

  Article 2 The present Provisions shall be applied4 to the goods imported from Hong Kong under the CEPA (see the Customs Import and Export Tariff5 of the People's Republic of China for details of the list of goods), however, the goods imported by the way of processing trade shall be excluded.

  Article 3 Where any goods is directly imported from Hong Kong under the CEPA, the origin thereof shall be determined6 according to the following principles:

  1) The origin of any goods fully7 acquired in Hong Kong shall be Hong Kong; and

  2) For any goods not fully acquired in Hong Kong, the origin thereof may, only if such goods have gone through substantial processing in Hong Kong, be determined as Hong Kong.

  Article 4 The term “goods fully acquired in Hong Kong” used in Item 1) of Article 3 as mentioned in the present Provisions refers to:

  1) Mineral products exploited or extracted in Hong Kong;

  2) Plants or their products harvested or collected in Hong Kong;

  3) Live animals borne and bred in Hong Kong;

  4) Products obtained in Hong Kong from the animals mentioned in Item 3) of this Article;

  5) Products obtained from hunting or fishing in Hong Kong;

  6) The aquatic8 and other marine9 products obtained from the high sea by ships with the license10 of Hong Kong and hanging the regional flag of the Hong Kong Special Administrative11 Region;

  7) Products obtained from processing of the products mention in Item 6) of this Article on the ships with the license of Hong Kong and hanging the regional flag of the Hong Kong Special

  Administrative Region;

  8) Discarded and waste materials collected in Hong Kong that are generated in the course of consumption in Hong Kong and that are fit only for recycling of raw materials;

  9) Waste and piecemeal12 materials that are generated in the course of processing and manufacturing in Hong Kong and that are fit only for the recycling of raw materials; and

  10) Products obtained from processing of the products mentioned in Items 1) through 9) of this Article.

  Article 5 The following processing or disposal, no matter whether they are finished separately or conjunctly, shall all be deemed as minor13 processing and disposal, and shall be disregarded in determining whether the goods are fully obtained:

  1) Processing or disposal conducted for the transport or storage of goods;

  2) Processing or disposal conducted for the convenience of the carriage of goods; and

  3) Processing or disposal, such as packing or display, etc., conducted for the sale of goods.

  Article 6 The term “substantial processing” as used in Item 2) of Article 3 as mentioned in the present Provisions shall be determined by using the criterion of “manufacturing or processing operation”, criterion of “change of tax code”, criterion of “ad valorem percentage”, “other criteria14” or “combined criteria”, and the determination shall be carried out in accordance with the Table of Criteria of Origin for the Goods of Hong Kong Entitled to Preferential Treatment for Trade in Goods. That table shall be part of the present Provisions and be separately promulgated by the General Administration of Customs (GAC)。

  1) “Manufacturing or processing operation” refers to the major operation that endows the goods obtained after the processing with the basic characteristics. Where such an operation is finished in Hong Kong, the substantial processing shall be deemed as being conducted.

  2) “Change of tax code” refers to that where the materials of which the origins are not Hong Kong are processed within Hong Kong, the four-figure tax category of the processed products in the Customs Import and Export Tariff of the People's Republic of China has changed, and such products are not to go through any production, processing or manufacturing that will change their four-figure tax category in any country or region other than Hong Kong.

  3) “Ad valorem percentage” refers to the percentage that the total value of the raw materials, components15, and labor16 obtained in Hong Kong and the product development cost accounts for in the FOB price of the export products. Where such a percentage is 30% or more, and the final manufacturing or processing operation of the products are finished within Hong Kong, the substantial processing shall be deemed as being conducted. See the formula below:

  (Value of raw materials + value of components + value of labor + cost for product development) / FOB price of the export product ≥30%

  a. “Product development” refers to the product development carried out within Hong Kong for producing or processing the relevant export products. The cost for product development must be in relation to those export products, including the cost for development by the producer or processor himself/itself, the sum paid for development by the entrusted17 natural person or legal person within Hong Kong, and the sum paid for purchase of the design, patent, know-how18trademark19 right or copyright owned by any natural person or legal person within Hong Kong. Such cost shall be able to be clearly determined in accordance with the generally accepted accounting20 standards and relevant international practice.

  b. Calculation of the “ad valorem percentage” shall be in conformity21 with the generally accepted accounting standards and relevant international practice.

  4) “Other criteria” refers to the methods other than the abovementioned criteria of “manufacturing and processing operation”, “change of tax code” and “ad valorem percentage” for determining the origin that are agreed upon by both authorities of the Mainland and Hong Kong.

  5) “Combined criteria” refers to two or more aforesaid criterias that are used at the same time in determining the origin.

  Article 7 Simple dilution22, mixing, packing, bottling, drying, assembling, classification or decoration shall not be deemed as substantial processing.

  Any processing or pricing measure aiming to avoid the present Provisions shall not be deemed as substantial processing.

  Article 8 The producing areas of the energy, plants, equipment, machines, and tools used in the manufacturing of the goods, as well as the producing areas of the components not composing the goods and those of the materials of such components, shall be disregarded in determining the origin of goods.

  Article 9 The packages, package materials, and containers, as well as the attachments23, spare parts, tools, and introductory materials, which are declared for import together with the goods and which are included in the Customs Import and Export Tariff of the People's Republic of China shall be neglected in determining the origin of the goods.

  Article 10 The goods imported under the CEPA shall be transported from Hong Kong directly to the ports of the Mainland.

  Article 11 In customs declaration of the goods imported under the CEPA, the consignee24 shall voluntarily declare to the customs office that zero tariff shall be applied to those goods, and shall submit the valid25 certificate of origin that are in conformity with the Procedures for Issuing and Checking of the Certificate of Origin under the CEPA. Where the certificate of origin is valid upon network check, the customs office shall handle the import formalities of those goods at zero tariff. Where certificate is invalid26 upon the check and verification of the customs, zero tariffs27 shall not be applied.

  Where the customs office of the place where the goods are declared can not make the network check because of certain reasons, and the consignee require clearance28 of the goods, the customs office may release those goods after collecting a security of the value equal to the amount of taxes payable29 at the rate applied to those goods if they were not under the CEPA, handle the import formalities and make the customs statistics. The customs office of the place where the goods are declared shall, within 90 days from the day of clearance of those goods, verify the validity of its certificate of origin, and refund30 the security or change the security to tariff in accordance with the result of the verification, and shall modify the customs statistics data correspondingly.

  Article 12 Where the customs office of the place where the goods are declared has doubt over the validity of the contents of the certificate of origin, it may file a request through GAC or a customs office authorized31 thereby32 with the Hong Kong Customs for assistance in the verification. During the period when the Hong Kong customs office makes the verification for confirmation33 of the relevant certificate of origin, the customs office of the place where the goods are declared may release those goods after collecting a security of the value equal to the amount of taxes payable at the rate applied to those goods if they were not under the CEPA, handle the import formalities and make the customs statistics. After the Hong Kong Customs finishes the verification, the customs office of the place where the goods are declared shall, in accordance with the result of the verification, immediately refund the security or change the security to import tariff, and modify the customs statistics data correspondingly.

  Article 13 The customs offices have the obligation to keep confidential34 the materials provided by the consignee of the import goods for verification of the certificate of origin. Without the consent of the consignee, the customs office may not disclose those materials or use them for any other purpose, however, except the laws, administrative regulations and relevant judicial35 interpretations36 have otherwise provisions.

  Article 14 The customs offices shall handle any act in violation37 of the present Provisions in accordance with the Customs Law of the People's Republic of China and the Implementing38 Rules of the Customs of the People's Republic of China for Administrative Punishment. If any crime has been constituted, the offenders39 shall be prosecuted40 for criminal liabilities.

  Article 15 The responsibility to interpret the present Provisions shall remain with the GAC.

  Article 16 The present Provisions shall come into force on January 1st, 2004.



点击收听单词发音收听单词发音  

1 partnership NmfzPy     
n.合作关系,伙伴关系
参考例句:
  • The company has gone into partnership with Swiss Bank Corporation.这家公司已经和瑞士银行公司建立合作关系。
  • Martin has taken him into general partnership in his company.马丁已让他成为公司的普通合伙人。
2 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
3 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
4 applied Tz2zXA     
adj.应用的;v.应用,适用
参考例句:
  • She plans to take a course in applied linguistics.她打算学习应用语言学课程。
  • This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。
5 tariff mqwwG     
n.关税,税率;(旅馆、饭店等)价目表,收费表
参考例句:
  • There is a very high tariff on jewelry.宝石类的关税率很高。
  • The government is going to lower the tariff on importing cars.政府打算降低进口汽车的关税。
6 determined duszmP     
adj.坚定的;有决心的
参考例句:
  • I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
  • He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。
7 fully Gfuzd     
adv.完全地,全部地,彻底地;充分地
参考例句:
  • The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气,然后全部呼出。
  • They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。
8 aquatic mvXzk     
adj.水生的,水栖的
参考例句:
  • Aquatic sports include swimming and rowing.水上运动包括游泳和划船。
  • We visited an aquatic city in Italy.我们在意大利访问过一个水上城市。
9 marine 77Izo     
adj.海的;海生的;航海的;海事的;n.水兵
参考例句:
  • Marine creatures are those which live in the sea. 海洋生物是生存在海里的生物。
  • When the war broke out,he volunteered for the Marine Corps.战争爆发时,他自愿参加了海军陆战队。
10 license B9TzU     
n.执照,许可证,特许;v.许可,特许
参考例句:
  • The foreign guest has a license on the person.这个外国客人随身携带执照。
  • The driver was arrested for having false license plates on his car.司机由于使用假车牌而被捕。
11 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
12 piecemeal oNIxE     
adj.零碎的;n.片,块;adv.逐渐地;v.弄成碎块
参考例句:
  • A lack of narrative drive leaves the reader with piecemeal vignettes.叙述缺乏吸引力,读者读到的只是一些支离破碎的片段。
  • Let's settle the matter at one stroke,not piecemeal.把这事一气儿解决了吧,别零敲碎打了。
13 minor e7fzR     
adj.较小(少)的,较次要的;n.辅修学科;vi.辅修
参考例句:
  • The young actor was given a minor part in the new play.年轻的男演员在这出新戏里被分派担任一个小角色。
  • I gave him a minor share of my wealth.我把小部分财产给了他。
14 criteria vafyC     
n.标准
参考例句:
  • The main criterion is value for money.主要的标准是钱要用得划算。
  • There are strict criteria for inclusion in the competition.参赛的标准很严格。
15 components 4725dcf446a342f1473a8228e42dfa48     
(机器、设备等的)构成要素,零件,成分; 成分( component的名词复数 ); [物理化学]组分; [数学]分量; (混合物的)组成部分
参考例句:
  • the components of a machine 机器部件
  • Our chemistry teacher often reduces a compound to its components in lab. 在实验室中化学老师常把化合物分解为各种成分。
16 labor P9Tzs     
n.劳动,努力,工作,劳工;分娩;vi.劳动,努力,苦干;vt.详细分析;麻烦
参考例句:
  • We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。
  • He was completely spent after two weeks of hard labor.艰苦劳动两周后,他已经疲惫不堪了。
17 entrusted be9f0db83b06252a0a462773113f94fa     
v.委托,托付( entrust的过去式和过去分词 )
参考例句:
  • He entrusted the task to his nephew. 他把这任务托付给了他的侄儿。
  • She was entrusted with the direction of the project. 她受委托负责这项计划。 来自《简明英汉词典》
18 know-how TxeyA     
n.知识;技术;诀窍
参考例句:
  • He hasn't got the know-how to run a farm.他没有经营农场的专业知识。
  • I don't have much know-how about engines.发动机方面的技术知识我知之甚少。
19 trademark Xndw8     
n.商标;特征;vt.注册的…商标
参考例句:
  • The trademark is registered on the book of the Patent Office.该商标已在专利局登记注册。
  • The trademark of the pen was changed.这钢笔的商标改了。
20 accounting nzSzsY     
n.会计,会计学,借贷对照表
参考例句:
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
21 conformity Hpuz9     
n.一致,遵从,顺从
参考例句:
  • Was his action in conformity with the law?他的行动是否合法?
  • The plan was made in conformity with his views.计划仍按他的意见制定。
22 dilution pmvy9     
n.稀释,淡化
参考例句:
  • There is no hard and fast rule about dilution.至于稀释程度,没有严格的规定。
  • He attributed this to a dilution effect of the herbicide.他把这归因于除草剂的稀释效应。
23 attachments da2fd5324f611f2b1d8b4fef9ae3179e     
n.(用电子邮件发送的)附件( attachment的名词复数 );附着;连接;附属物
参考例句:
  • The vacuum cleaner has four different attachments. 吸尘器有四个不同的附件。
  • It's an electric drill with a range of different attachments. 这是一个带有各种配件的电钻。
24 consignee Mawyp     
n.受托者,收件人,代销人;承销人;收货人
参考例句:
  • The consignee is decided according to the order of the shipper or the opening bank. 收货人是由托运人或开证行的指令决定。 来自辞典例句
  • For Freight Collect shipments, the charge will be billed to the consignee. 若采取收件人付费方式,则费用由收件人支付。 来自互联网
25 valid eiCwm     
adj.有确实根据的;有效的;正当的,合法的
参考例句:
  • His claim to own the house is valid.他主张对此屋的所有权有效。
  • Do you have valid reasons for your absence?你的缺席有正当理由吗?
26 invalid V4Oxh     
n.病人,伤残人;adj.有病的,伤残的;无效的
参考例句:
  • He will visit an invalid.他将要去看望一个病人。
  • A passport that is out of date is invalid.护照过期是无效的。
27 tariffs a7eb9a3f31e3d6290c240675a80156ec     
关税制度; 关税( tariff的名词复数 ); 关税表; (旅馆或饭店等的)收费表; 量刑标准
参考例句:
  • British industry was sheltered from foreign competition by protective tariffs. 保护性关税使英国工业免受国际竞争影响。
  • The new tariffs have put a stranglehold on trade. 新的关税制对开展贸易极为不利。
28 clearance swFzGa     
n.净空;许可(证);清算;清除,清理
参考例句:
  • There was a clearance of only ten centimetres between the two walls.两堵墙之间只有十厘米的空隙。
  • The ship sailed as soon as it got clearance. 那艘船一办好离港手续立刻启航了。
29 payable EmdzUR     
adj.可付的,应付的,有利益的
参考例句:
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
30 refund WkvzPB     
v.退还,偿还;n.归还,偿还额,退款
参考例句:
  • They demand a refund on unsatisfactory goods.他们对不满意的货品要求退款。
  • We'll refund your money if you aren't satisfied.你若不满意,我们愿意退款给你。
31 authorized jyLzgx     
a.委任的,许可的
参考例句:
  • An administrative order is valid if authorized by a statute.如果一个行政命令得到一个法规的认可那么这个命令就是有效的。
32 thereby Sokwv     
adv.因此,从而
参考例句:
  • I have never been to that city,,ereby I don't know much about it.我从未去过那座城市,因此对它不怎么熟悉。
  • He became a British citizen,thereby gaining the right to vote.他成了英国公民,因而得到了投票权。
33 confirmation ZYMya     
n.证实,确认,批准
参考例句:
  • We are waiting for confirmation of the news.我们正在等待证实那个消息。
  • We need confirmation in writing before we can send your order out.给你们发送订购的货物之前,我们需要书面确认。
34 confidential MOKzA     
adj.秘(机)密的,表示信任的,担任机密工作的
参考例句:
  • He refused to allow his secretary to handle confidential letters.他不让秘书处理机密文件。
  • We have a confidential exchange of views.我们推心置腹地交换意见。
35 judicial c3fxD     
adj.司法的,法庭的,审判的,明断的,公正的
参考例句:
  • He is a man with a judicial mind.他是个公正的人。
  • Tom takes judicial proceedings against his father.汤姆对他的父亲正式提出诉讼。
36 interpretations a61815f6fe8955c9d235d4082e30896b     
n.解释( interpretation的名词复数 );表演;演绎;理解
参考例句:
  • This passage is open to a variety of interpretations. 这篇文章可以有各种不同的解释。 来自《简明英汉词典》
  • The involved and abstruse passage makes several interpretations possible. 这段艰涩的文字可以作出好几种解释。 来自《现代汉英综合大词典》
37 violation lLBzJ     
n.违反(行为),违背(行为),侵犯
参考例句:
  • He roared that was a violation of the rules.他大声说,那是违反规则的。
  • He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。
38 implementing be68540dfa000a0fb38be40d32259215     
v.实现( implement的现在分词 );执行;贯彻;使生效
参考例句:
  • -- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。 来自汉英非文学 - 白皮书
  • He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。 来自辞典例句
39 offenders dee5aee0bcfb96f370137cdbb4b5cc8d     
n.冒犯者( offender的名词复数 );犯规者;罪犯;妨害…的人(或事物)
参考例句:
  • Long prison sentences can be a very effective deterrent for offenders. 判处长期徒刑可对违法者起到强有力的威慑作用。
  • Purposeful work is an important part of the regime for young offenders. 使从事有意义的劳动是管理少年犯的重要方法。
40 prosecuted Wk5zqY     
a.被起诉的
参考例句:
  • The editors are being prosecuted for obscenity. 编辑因刊载污秽文字而被起诉。
  • The company was prosecuted for breaching the Health and Safety Act. 这家公司被控违反《卫生安全条例》。
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