海关总署令第123号

颁布日期：20041230 　实施日期：20050101 　颁布单位：海关总署

　　No. 123

　　The Provisions of the Customs of the People's Republic of China on the Implementation¹ of “the Rules of Origin of Goods under the Special Preferential Tariff² Treatments Given by the People's Republic of China to the Least-developed African Countries” were adopted after deliberation at the executive meeting of the General Administration of Customs on December 29， 2004. They are hereby promulgated³ and shall go into effect as of January 1， 2005.

　　Director Mu Xinsheng

　　December 30， 2004

　　Provisions of the Customs of the People's Republic of China on the Implementation of “the Rules of Origin of Goods under the Special Preferential Tariff Treatments Given by the People's Republic of China to the Least-developed African Countries”

　　Article 1 With a view to promoting the economic trade between China and the least-developed African countries （hereinafter referred to as the “beneficiary countries”， see the name list in Annex⁴ 1） and correctly determine the origin of goods， which are exported to China by the beneficiary countries under the special preferential tariffs⁵ treatment， the present Provisions are formulated⁶ in accordance with the Customs Law of the People's Republic of China and the Rules of Origin of Goods under the Special Preferential Tariff Treatments Given by the People's Republic of China to the Least-developed African Countries.

　　Article 2 The present Provisions shall apply to the goods， which are imported from the beneficiary countries under the item of enjoying special preferential tariff treatments （for the list of those products， please refer to the Import and Export Tariff Regulations of the People's Republic of China）， but the goods for processing trade shall be excluded.

　　Article 3 If the goods directly imported from a beneficiary country are included in the list of goods under special preferential tariff treatments， their place of origin shall be determined⁷ according to the following principles：

　　（1） As to the products wholly obtained from a beneficiary country， their place of origin shall be the country from which the goods are obtained； and

　　（2） As to the products not wholly obtained from a beneficiary country， their place of origin shall be the country where the substantial processing is finally completed.

　　Article 4 The phrase “products wholly obtained from a beneficiary country” as mentioned in Item （1） of Article 3 of the present Provisions， namely the wholly obtained criterion， refers to the following products：

　　（1） The mineral products exploited or extracted from this country；

　　（2） The plants or their products harvested or collected from this country；

　　（3） The animals borne and raised in this country；

　　（4） The products obtained from the animals of this country as mentioned in Item （3） of this Article；

　　（5） The products obtained from hunting or fishing in this country；

　　（6） The fish and other aquatic⁸ products obtained from the high seas by vessels⁹ registered in this country or flowing the flag of this country，

　　（7） The products obtained from processing the products as listed in Item （6） of this Article on the processing vessels registered in this country or flowing the flag of this country；

　　（8） The waste and old articles that are gathered in the course of consumption in this country and that can only be used as raw materials of recycling；

　　（9） The waste and piecemeal¹⁰ materials that are generated in the course of production in this country and that can only be used as raw materials of recycling； and

　　（10） The products obtained from processing the products as listed in Items （1） to （9） of this Article within this country.

　　Article 5 If any of the following types of processing or treatment is used for any of the following purposes， no matter it is completed separately or together with the others， it shall be deemed as minor¹¹ processing or treatment and shall not be taken into account in the determination about whether or not the products are wholly obtained from a beneficiary country：

　　（1） The processing or treatment conducted for preserving the goods in the transportation or period；

　　（2） The processing or treatment conducted for facilitating the loading and unloading； or

　　（3） The packing， exhibiting and other types of processing or treatment conducted for selling the goods.

　　Article 6 The criterions on the determination of “substantial processing” as mentioned in Item （2） of Article 3 of the present Provisions shall be the change of tariff code criterion or the ad valorem percentage criterion.

　　（1） The “ change of tariff code criterion ” refers to the change of the tariff classification of the 4-digit level in the Commodity Names and Code Coordination¹² System for the goods obtained from a beneficiary country after they are manufactured or processed with the materials not originated in this country， and the aforesaid goods will not undergo any more production， processing or manufacturing in any other country or region that will cause any change of the classification of the 4-digit tariff items， such goods shall be deemed to have undergone substantial processing.

　　（2） The “ad valorem percentage criterion” refers to the total value of the materials， parts or products not originated in a beneficiary country is less than 60% of the FOB price of the products manufactured in or obtained from this beneficiary country， and the final manufacturing process is completed within this beneficiary country， the aforesaid products shall be deemed to have undergone substantial processing.

　　The Value of Materials Not Originated +

　　The Value of Materials from a Beneficiary Country of Unidentified Origin

-----------------------------------------------------------------×100%＜60%

　　Price of FOB

　　（a） The value of the materials not originated from a beneficiary country refers to the import CIF price.

　　（b） The value of materials of unidentified origin refers to the price paid for the materials of unidentified origin in the manufacturing or processing beneficiary country， which is determined the earliest.

　　The above-mentioned calculation based on the “criterion of ad valorem percentage” shall comply with the accounting¹³ standards generally accepted as well as the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994.

　　Article 7 The simple dilution¹⁴， mix， packing， bottling， drying， assembly， classification or decoration shall not be deemed as substantial processing. If the production or pricing measures of an enterprise are intended to evade¹⁵ the present Provisions， they shall not be deemed as substantial processing.

　　Article 8 In the determination of the origin of goods， one may not take into account the origin of the energy， workshops， equipment， machines and tools employed during the production process of goods， nor may one take into account the origin of the materials that are employed during the production process but do not constitute any component¹⁶ or constituent¹⁷ part of the goods.

　　Article 9 In the determination of origin of goods， the following items shall be neglected：

　　（1） The packages， packing materials and containers that are declared and uniformly classified into the same category of the goods under the Import and Export Tariff Regulations of the People's Republic of China.

　　（2） The accessories， spare parts， tools and introductory materials accompanying that are declared and uniformly classified into the same category of the goods under the Import and Export Tariff Regulations of the People's Republic of China.

　　Article 10 The goods under the special preferential tariff treatments shall comply with the rules on direct transportation. The direct transportation means that：

　　（1） the goods are directly transported from a beneficiary country to a customs port of China；

　　（2） the goods transit¹⁸ a third country （region） but

　　（a） merely for the geographical¹⁹ reason or for the need of transportation；

　　（b） don't enter a third country （region） for trade or consumption；

　　（c） haven't undergone any other type of processing in a third country （region） except for loading， unloading and other necessary work to keep the goods in good condition；

　　（3） As to the imported goods that are transported by transiting²⁰ a third country （region）， the following documents shall be submitted to the customs of the declaration place：

　　（a） The combined transport bill of lading issued by the exporting country；

　　（b） The certificate of origin issued by the issuing authority of the exporting country；

　　（c） The invoice²¹ of goods of the original producer； and

　　（d） The documentary evidence meeting the 3 conditions as listed in Item （2） of this Article.

　　Article 11 When declaring the goods under special preferential tariff treatments， the importer shall submit the certificate of origin （see the format²² in Annex 3） issued by the government agency designated by the exporting country （see Annex 2）。

　　Article 12 A certificate of origin issued by an issuing authority of a beneficiary country shall be valid²³ for a period of 180 days as of the date of issuance. The certificate of origin shall be printed in A4 paper； the words on the face shall be in English. A certificate of origin shall consist of 1 original and 3 duplicates. The original shall be off-white and the duplicates shall be light green.

　　Article 13 When goods are imported， the consignee²⁴ of imported goods shall offer the original certificate of origin and the second duplicate to the entry customs. The second duplicate shall be prepared for the verification where the Customs of the People's Republic of China considers necessary. The third duplicate shall be kept by the issuing authority of the exporting country. The fourth duplicate shall be kept by the exporter.

　　Article 14 When the goods under the special preferential treatments are exported， the customs of the exporting country shall sign and affix²⁵ its seal to the certificate of origin after it ascertains²⁶ that the documents conform to the goods. When declaring the imported goods， the consignee shall， on its own initiative， declare to the customs that the relevant goods are under the special preferential tariff and shall submit the certificate of origin bearing the seal of the customs of the exporting country. The entry customs shall permit the imported goods to enjoy the special preferential tariff upon check of the valid certificate of origin.

　　Article 15 When throwing doubt upon the authenticity²⁷ of the certificate of origin， the General Administration of Customs of the People's Republic of China or its authorized²⁸ organ may， via the economic and commercial counselor's office of the embassy or consulate²⁹ of China based in the corresponding beneficiary country， require the customs of the beneficiary country or the original issuing authority of the certificate of origin to conduct verification， and to give it a reply within 90 days as of the receipt of the verification request. If the customs of the beneficiary country or the original issuing authority of the certificate of origin fails to give a reply within 90 days， the goods may not enjoy the special preferential tariff treatments. If necessary， the customs of China may assign some workers to conduct first-hand investigation³⁰ upon consent of the counterpart country.

　　During the period of waiting for the result of verification of the certificate of origin by the beneficiary country， the entry customs may， at the request of the consignee of imported goods， release the goods after it charges a sum of security equivalent to the amount of tariff calculated according to the most-favored nation rate of duty applicable to the goods， and it shall handle the entry formalities in accordance with the relevant provisions and collect the corresponding customs statistics. After the customs of the exporting country or the issuing authority of the certificate of origin completes the verification， the entry customs shall， according to the verification result， promptly³² handle the formalities for refunding³³ the security or converting the security to the import tariff， and correct the relevant statistic³¹ data accordingly.

　　Article 16 Definitions of the following terms as mentioned in the present Provisions：

　　The “materials” shall include components³⁴， spare parts， constituent parts， semi-assembly and / or products that have actually constituted part of another product or has been used in the production process of another product.

　　The “production” refers to the ways of obtaining products， namely， planting， exploiting， harvesting， raising， breeding， extracting， collecting， gathering³⁵， capturing， fishing， entrapping³⁶， hunting， manufacturing， producing， processing or assembling products.

　　The “customs ports of China” refer to the ports within the area to which the Customs Law of the People's Republic of China applies.

　　Article 17 Anyone who violates the present Provisions shall be punished in accordance with the Customs Law of the People's Republic of China， Regulation on the Implementation of the Administrative³⁷ Punishments of the Customs of People's Republic of China and other relevant laws and administrative regulations. If any crime is constituted， he shall be prosecuted³⁸ for the criminal liabilities according to law.

　　Article 18 The power to interpret the present Provisions shall be vested in the General Administration of Customs of the People's Republic of China.

　　Article 19 The present Provisions shall go into effect as of January 1， 2005.

　　Annexes³⁹：

　　1. Name List of the African Beneficiary Countries

　　2. Authorities Issuing Certificates of Origin of the “Beneficiary Countries”

　　3. Format of Origin of Certificates （Omitted）

　　htm/e03830.htm

　　Annex 1：

　　Name List of the African beneficiary Countries

　　The “beneficiary countries” refer to the African least-developed countries that have completed the procedures for exchanging the documents on the special preferential tariff treatments with China， which include： Benin， Burundi， Cape⁴⁰ Verde， Central African， Comoros， Democratic Republic of Congo， Djibouti， Eritrea， Ethiopia， Guinea， Guinea-Bissau， Lesotho， Liberia， Madagascar， Mali， Mauritania， Mozambique， Niger， Rwanda， Sierra Leone， Sudan， Tanzania， Togo， Uganda and Zambia.

　　Annex 2：

　　Authorities Issuing Certificates of Origin of the “beneficiary Countries”

　　Serial Number

　　Country

　　Issuing Authority

　　1

　　Benin

　　Pending

　　2

　　Burundi

　　Ministry of Commerce and Industry， Ministry of Finance

　　3

　　Cape Verde

　　Customs

　　4

　　Central African

　　Ministry of Planning， Economy and International Cooperation

　　5

　　Comoros

　　Pending

　　6

　　Democratic Republic of Congo

　　Pending

　　7

　　Djibouti

　　Deputy Director's Office of the Indirect Taxation Bureau of the Ministry of Economy， Finance， Planning and Privatization

　　8

　　Eritrea

　　Foreign Trade Department of the Ministry of Trade and Industry

　　9

　　Ethiopia

　　Customs

　　10

　　Guinea

　　Ministry of Medium and Small Enterprises， Center for Handling Export Procedures

　　11

　　Guinea-Bissau

　　Pending

　　12

　　Lesotho

　　Lesotho Revenue Authority

　　13

　　Liberia

　　Ministry of Commerce and Industry

　　14

　　Madagascar

　　Ministry of Industry and Trade

　　15

　　Mali

　　Pending

　　16

　　Mauritania

　　Pending

　　17

　　Mozambique

　　Customs

　　18

　　Niger

　　Chamber of Commerce

　　19

　　Rwanda

　　Rwanda Revenue Authority

　　20

　　Sierra Leone

　　National Revenue Authority （including the customs subordinate to it）， Chamber of Commerce

　　21

　　Sudan

　　Chamber of Commerce， Ministry of Foreign Trade

　　22

　　Tanzania

　　Tanzania Revenue Authority （the customs subordinate to it）， Chamber of Commerce

　　23

　　Togo

　　Ministry of Industry， Commerce， Transportation and Bonded Areas

　　24

　　Uganda

　　Trade Promotion Commission

　　25

　　Zambia

　　Zambia Revenue Authority （the customs subordinate to it）

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