法律法规Provisions of Customs of the People'sRepublic of China on Implementing the Rules of Origin for Trading Goods underCloser Economic Partnership Agreements between Mainland and Hong Kong (Revisedin 2012)
Order of the General Administration of Customs No.206
March 30, 2012
Article 1 These Provisions are enacted for the purpose ofpromoting the economic and trade links between mainland and Hong Kong,correctly determining the origins of imported goods under Closer EconomicPartnership Agreements between Mainland and Hong Kong (hereafter referred to asCEPA), according to theCustomsLaw and CEPA.
Article 2 These Provisions shall apply to the goods under CEPAimported from Hong Kong (with reference to the Products List in the Import andExport Tax Regulations of the People's Republic of China)
Article 3 The origins of the goods under CEPA directly importedfrom Hong Kong shall be determined by the following principles:
1. For the goods completely obtained in Hong Kong, the place of origin shall beHong Kong;
2. For the goods partially obtained in Hong Kong, the place of origin may onlybe determined as Hong Kong only if they are substantially processed in HongKong.
Article 4 "The goods completely obtained in Hong Kong"referred to in Article 3(1) shall mean:
1. Mineral products exploited or extracted in Hong Kong;
2. Plants or plant products reaped or collected in Hong Kong;
3. Live animals born and raised in Hong Kong;
4. Products obtained from the animals mentioned in (3) herein in Hong Kong;
5. Products obtained by hunting or fishing in Hong Kong;
6. Fishes and other marine products obtained by fishing in international watersby the vessels holding Hong Kong license and hanging the regional flag of HongKong Special Administrative Region;
7. Products obtained by processing the products mentioned in (6) herein on thevessels holding Hong Kong license and hanging the regional flag of Hong KongSpecial Administrative Region;
8. Used products only suitable for recycling as raw materials produced inconsumption in Hong Kong and collected in Hong Kong;
9. Used and scrap materials only suitable for recycling as raw materialsproduced during the production and manufacturing process in Hong Kong;
10. Products obtained by processing the products mentioned from (1) to (9)herein in Hong Kong.
Article 5 The following process or treatment, regardless ofwhether it is individually completed or completed by mutual combination, shallbe deemed as insubstantial and shall not be considered in determining whetheror not the goods are completely obtained:
1. Process or treatment for transportation or storage of goods;
2. Process or treatment for the convenience of shipment of goods;
3. Process or treatment, such as packaging, display etc., for the sale ofgoods.
Article 6 "Substantial process" referred to in Article3(2) hereof shall take the standard of "manufacturing or processingprocedure", standard of "change of tax identification number", standardof "ad valorem percentage", "other standards" or"mixed standard", and may be identified by taking other additionalrequirements in specified circumstances. It shall specifically implement theStandards of the Lists of Origins of Hong Kong Goods Enjoying PreferentialMeasures of Goods Trade under CEPA. The lists shall form a part of theseprovisions, otherwise released by the General Administration of Customs.
"Manufacturing or processing procedure" means the main procedurewhich produces the basic characteristics of the goods upon process. Theprocedure completed within the territory of Hong Kong shall bedeemed as substantial process.
"Change of tax identification number" means the change ofclassification of tax catalogue by four digits under the Import and Export TaxRegulations of the People's Republic of China upon processing and manufacturingof materials do not originate in Hong Kong within the territory of Hong Kong,and the products will not be manufactured, processed or produced in any countriesor districts outside Hong Kong which would result in a four-digit change in thetax catalogue.
"Ad valorem percentage" means the percentage of the total of theprices of raw materials, assembly parts originated in Hong Kong and the laborvalue and the costs of product development expenditures incurred in Hong Kong against the price of FOB of exportedmanufactured goods. If the percentage is higher than or equals to 30%, and thefinal manufacturing or processing procedure was completed within the territoryof Hong Kong, it shall be deemed as a substantial process, the formula is shownas follows:
(price of raw materials + price of assembly parts + labor value + costs ofproduct development expenditures) / ( price of FOB of the export ofmanufactured goods) * 100% ≥ 30%
"Product development" in the formula means the product developmentcarried out by manufacturing or processing the relevant export manufacturedgoods within the territory of Hong Kong. The costs of product developmentexpenditures shall be related to the exported manufactured goods, including theexpenses paid for self-development by the manufacturer or processor,development by entrusting natural person or legal person within the territoryof Hong Kong and purchasing the designs, patents, skills, trademark rights andcopyrights owned by the natural person and legal person within the territory ofHong Kong. The costs shall be able to be clearly determined by the recognizedaccounting standards and the relevant provisions in the Agreement concerningthe implementation of Article 7 of the General Agreement of Tariffs and Trade1994.
If the raw materials or assembly parts originated from mainland and used inHong Kong constitute the constituent parts of the manufactured goods for exportin Hong Kong, during calculation of the Ad valorem percentage, the rawmaterials or assembly parts originated from mainland shall be deemed asoriginating from Hong Kong. The Ad valorempercentage of the manufactured goods shall be more than or equal to 30%, andthe Ad valorem percentage excluding the price of raw materials or assemblyparts originated from mainland shall be more than or equal to 15%.
The calculation of "ad valorem percentage" shall comply with therecognized accounting standards and the relevant provisions in the Agreementconcerning implementation of Article 7 of General Agreement of Tariffs andTrade 1994.
"Other standards" means, other measures used to determine the placeof origin with the consensus of the competent authorities of mainland and HongKong other than the standard of "manufacture or process procedure",standard of "change of tax identification number", standard of"ad valorem percentage" mentioned above.
"Mixed standard" means the above two or more standards simultaneouslyused in determining the place of origins.
"Other additional requirements" means the additional specificmeasures which may be taken with the consensus of the competent authorities ofmainland and Hong Kong when it is insufficientto determine the place of origin according to the above-mentioned relevantstandards of "substantial process".
Article 7 Simple procedures of dilution, mixture, packaging,bottling, drying, assembling, classification or decoration shall not be deemedas substantial process.
The processing or pricing measures for the purpose of avoiding these provisionsshall not be deemed as substantial process.
Article 8 The place of origin of power, factory, equipments,machines, tools used in the manufacture of goods, and the place of origin of materialswhich do not constitute the parts or assembly parts of the goods shall not beconsidered in determining the origin of the goods.
Article 9 Package, packaging materials, containers, accessories,spare parts, introductory and explanatory materials which are imported togetherwith the goods, and classified with the goods in the Import and Export TaxRegulations of the People's Republic of China shall be ignored duringdetermination of the origin of the goods.
Article 10 The imported goods under CEPA shall be directlytransported from Hong Kong to the mainland port.
Article 11 The consignees shall initiatively declare to thecustoms at the location of application that the goods listed under CEPA applyzero duty during customs declaration, and provide the effective certificate oforigin prescribed in the Procedure on Issuance and Verification of theCertificate of Origin under CEPA. If the certificate of origin is checked andverified on the network by the customs, the customs shall allow the import procedureof the goods at zero duty. If it is found to be invalid, the customs shall notallow the application of zero duty.
If the customs are unable to make a check on the network for some reasons, andthe consignees require to discharge the goods, the customs may discharge thegoods upon levying the same earnest money equivalent to the payable tax at therate applicable to the goods not listed under CEPA, and process the importtransaction according to the provisions and include in the customs statistic. Thecustoms at the location of application shall within 90 days upon the dischargeof the goods verify the authentication of the certificate of origin, and returnthe earnest money or transfer the earnest money as import duty according to theoutcome, and shall make modification to the customs statistic accordingly.
Article 12 If the customs at the location of application doubtsthe authentication of the certificate of origin, it may file an application ofassistance to check with the Hong Kong Customs through the GeneralAdministration of Customs or other authorized customs. Pending the outcome ofHong Kong customs confirming the relevant certificate of origin, the customs atthe location of application may discharge the goods upon levying the sameearnest money equivalent to the payable tax at the tax rate applicable to thegoods not listed under CEPA, and process the import transaction according tothe provisions and include in the customs statistic. Upon completion ofverification by the Hong Kong Customs, the customs at the location ofapplication shall, according to the outcome, immediately return the earnestmoney or transfer the earnest money as import duty, and shall make modificationto the customs statistic accordingly.
Article 13 The customs shall assume the duty of confidentialityon the materials for verifying the certificate of origin provided by theconsignee of imported goods. Without consent of the consignee, the customsshall not disclose or use the information for other purposes, otherwise thanthat provided by the laws, administrative regulations and relevant judicialinterpretation.
Article 14 Conducts violating these Provisions shall bepunished according to the CustomsLaw of the People's Republic of China andImplementing Regulations of the Customs of the People's Republic of China onAdministrative Penalties, if it constitutes a crime, criminal sanctions shallbe given.
Article 15 These Provisions shall be interpreted by the GeneralAdministration of Customs.
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