Provisions of the Customs of the People's Republic of China on the Administration of Preferential Origin of Import and Export Goods
Order of the General Administration of Customs No. 181 of 2009

Article 1 For the purpose of correctly determining the origin of goods imported and exported under preferential trade agreements，Standardize customs administration on the origin of imported and exported goods under preferential trade agreements，According to the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law), the Regulations of the People's Republic of China on Import and Export Duties, and the Regulations of the People's Republic of China on the Origin of Import and Export Goods，Make this provision。
Article 2 These Provisions shall apply to the Customs administration of the origin of import and export goods under preferential trade agreements。
Article 3 Direct transport of imported goods from a member state or region of a preferential trade agreement (hereinafter referred to as a member state or region)，Meet one of the following circumstances，Its origin is in that member State or region，The agreed tax rate or preferential tax rate (hereinafter referred to as the agreed tax rate or preferential tax rate) corresponding to the corresponding preferential trade agreement in the Import and Export Tariff of the People's Republic of China shall apply:
(1) those obtained or produced entirely in that member State or region;
(2) not wholly obtained or produced in that member State or region, but in accordance with the provisions of Articles 5 and 6 of these provisions。
Article 4 For the purposes of Article 3, subparagraph (1) of these Provisions, goods "wholly obtained or produced in that Member State or region" shall mean:
(1) plant products harvested, picked or collected in the territory of that Member State or region;
(2) live animals born and raised in the territory of that member State or region;
(3) mineral products mined or extracted in the territory or territorial sea of that member State or region;
(4) Other goods that meet the criteria for full access under the corresponding preferential trade agreement。
Article 5 In Article 3 (2) of these Provisions, the origin of goods "not wholly acquired or produced in the member State or region" shall be determined in accordance with the criteria for the change of tariff classification, the regional value component standard, the manufacturing and processing procedure standard or other criteria stipulated in the corresponding preferential trade agreement。
(1) The standard for changing tariff classification refers to the change in the tariff classification of the goods obtained in the Harmonized System of Commodity Names and Codes after the materials originating in non-member States or regions are manufactured and processed in the territory of the exporting member States or regions。
(2) The regional value component standard refers to the percentage of the price remaining in the Free on board price of export goods (FOB) after deducting the price of non-origin materials of the member country or region during the production of the goods。

　　　　(3) Manufacturing process standards refer to the main processes that confer basic characteristics on the goods obtained after processing。
(4) Other standards, in addition to the above standards, the member states or regions agreed to adopt other standards to determine the origin of goods。
Article 6 Where goods or materials originating in a member state or region of a preferential trade agreement are used in the production of another good in the territory of another member State or region of the same preferential trade agreement and form an integral part of another good, the goods or materials shall be deemed to have originated in the territory of another member State or region。
Article 7 Processing, packaging, display and other minor processing or treatment for the purpose of facilitating loading, transportation, storage and sale shall not affect the determination of the origin of the goods。
Article 8 The packing materials and containers used to protect the goods during transport shall not affect the determination of the origin of the goods。
Article 9 The origin of materials or articles used in the production of goods that do not themselves constitute material components of the goods or become components of the goods shall not affect the determination of the origin of the goods。
Article 10 "Direct transport" as mentioned in Article 3 of these Provisions refers to the direct transport of goods imported under the preferential trade Agreement from the member states or regions of the agreement to the territory of China, without passing through other countries or regions other than the member states or regions of the agreement (hereinafter referred to as other countries or regions) on the way.。
Goods originating in a member State or region of a preferential trade agreement that are transported to the territory of China through other countries or regions, regardless of whether the means of transport is changed or for temporary storage during the transit, shall be regarded as "direct transport" if the following conditions are met:
(1) When the goods pass through other countries or regions, no other treatment is performed other than that necessary to keep the goods in good condition;
(2) the period of stay of the goods in other countries or regions does not exceed the period stipulated in the corresponding preferential trade agreement;
(3) When the goods are temporarily stored in other countries or regions, they shall be under the supervision of the customs of that country or region。
Article 11 The agencies authorized to issue certificates of origin for export goods as provided by laws and administrative regulations (hereinafter referred to as visa agencies) may issue certificates of origin for export goods under preferential trade agreements。
Article 12 The licensing authority shall issue the certificate of origin for export goods in accordance with these provisions and the rules of origin determined under the corresponding preferential trade agreement。
Article 13 The General Administration of Customs shall supervise and inspect whether the visa agency issues the certificate of origin of the export goods under the preferential trade Agreement in accordance with the provisions of Article 12 of these provisions。
The visa agency shall regularly submit to the General Administration of Customs the relevant information on the issuance of the certificate of origin of export goods under the preferential trade Agreement in accordance with the provisions of Article 12 of these provisions。
Article 14 When goods are declared for import, the consignee or his agent for import goods shall, in accordance with the Customs declaration provisions, fill out the Customs Declaration Form for Import Goods of the People's Republic of China, stating the application of the agreed tariff rate or preferential tariff rate, and submit the following documents:
(1) The original of the valid certificate of origin of the goods, or the declaration of origin document stipulated in the relevant preferential trade agreement;
(2) Original commercial invoice, transport document and other commercial documents of the goods。
The goods are transported to China through other countries or regions，Documents such as the through transport bill of lading proving compliance with the provisions of paragraph 2 of Article 10 of these provisions shall be submitted;Temporarily stored in other countries or regions，Other documents issued by the customs of the country or region certifying compliance with the provisions of paragraph 2 of Article 10 of these provisions shall also be submitted。
Article 15 The certificate of origin submitted to the Customs by the consignee or his agent for import goods shall meet the following requirements at the same time:
(1) comply with the relevant preferential trade agreement on certificate format, filling content, signature, submission period and other provisions;
(2) Consistent with the contents of commercial invoices, customs declarations and other documents。
Article 16 Goods whose origin declaration is a member state or region of a preferential trade agreement，The consignee of import goods and its agent fail to submit the certificate of origin or the declaration of origin in accordance with Article 14 of these provisions，Supplementary declaration shall be made to the customs on whether the imported goods have the origin qualification of the corresponding preferential trade Agreement member states or regions at the time of import declaration (see annex for the format).。
Article 17 The consignee of import goods or his agent makes a supplementary declaration in accordance with Article 16 of these provisions，The Customs may, on the basis of the application made by the consignee of the imported goods or his agent，Release the goods after collecting the equivalent deposit at the agreed tax rate or preferential tax rate，And in accordance with the provisions of the import formalities, customs statistics。
Where the Customs considers it necessary to verify the authenticity of the certificate of origin submitted by the consignee or his agent for imported goods and whether the goods originated in a member state or region of a preferential trade agreement，The goods shall be released after a deposit equivalent to the tax payable shall be collected in accordance with the most favored nation tax rate, general tax rate or other tax rate applicable to the goods，And in accordance with the provisions of the import formalities, customs statistics。
Article 18 When declaring export goods, the consignor of export goods shall fill out the Customs Declaration Form for Export Goods of the People's Republic of China in accordance with the Customs declaration provisions, and submit to the Customs electronic data of the certificate of origin or a copy of the original certificate of origin。
Article 19 In order to determine whether the origin of the goods is consistent with the certificate of origin and other declaration documents submitted by the consignee or consignor of the import and export goods, the Customs may inspect the import and export goods, and the specific procedures shall be handled in accordance with the relevant provisions of the Measures of the Customs of the People's Republic of China for the Administration of Inspection of Import and Export Goods。

　　　　Article 20 Where the import and export goods under the preferential trade Agreement and their packaging are marked with a mark of origin, the place of origin indicated in the mark of origin shall be consistent with the place of origin of the goods determined in accordance with these Provisions。
Article 21 Under any of the following circumstances, the imported goods shall not be subject to the agreed tariff rate or preferential tariff rate:
(1) The consignee or his agent of the imported goods fails to submit the certificate of origin or the declaration of origin in conformity with the provisions when the goods are declared for import, and fails to make a supplementary declaration on whether the imported goods have the qualification of origin;
(2) The consignee of import goods or its agent fails to provide commercial invoices, transport documents and other commercial documents, and fails to submit other documents proving compliance with the provisions of Article 14 of these provisions;
(3) After examination or verification, it is confirmed that the origin of the goods is inconsistent with the contents of the declaration, or the true origin of the goods cannot be determined;
(4) Other circumstances that do not comply with these provisions and the corresponding preferential trade agreements。
Article 22 When the Customs considers it necessary, it may request the competent authorities of the exporting member states or regions to verify the origin of the imported goods under the preferential trade agreement。
Customs may also conduct verification visits on the origin of goods in accordance with the provisions of the corresponding preferential trade agreements。
Article 23 When the Customs considers it necessary, it may check the origin of the goods exported under the preferential trade agreement to determine their origin。
At the request of the member states or regions of the preferential trade agreement, the customs may verify the certificate of origin or the place of origin of the export goods, and shall feedback the verification results within the time limit specified in the corresponding preferential trade agreement。
Article 24 The consignee or consignor of import and export goods may apply to the Customs for an administrative ruling on the place of origin in accordance with the relevant provisions of the Interim Measures for the Administration of Administrative Rulings of the Customs of the People's Republic of China。
Article 25 The General Administration of Customs may, in accordance with the provisions of relevant laws, administrative regulations and customs rules, make generally binding decisions on the origin of imported and exported goods。
Article 26 The Customs shall be obliged to keep confidential the trade secrets obtained in accordance with these Provisions。Without the consent of the consignee or consignor, the Customs shall not disclose or use the import or export goods for other purposes, except as otherwise provided by laws, administrative regulations and relevant judicial interpretations。
Article 27 Where a violation of these provisions constitutes an act of smuggling, an act in violation of the provisions of Customs control or other acts in violation of the Customs Law, the Customs shall punish the violators in accordance with the relevant provisions of the Customs Law and the Regulations of the People's Republic of China on the Implementation of Customs Administrative Penalties;If the case constitutes a crime, criminal responsibility shall be investigated according to law。
Article 28 Meaning of the following terms in these Provisions:
"Production" means the method of obtaining the goods, including the cultivation, feeding, mining, harvesting, fishing, cultivation, trapping, hunting, capture, gathering, collection, breeding, extraction, manufacturing, processing or assembly of the goods;
"Materials of non-origin" refers to materials of non-preferential Trade Agreement countries or regions for the production of goods, as well as materials of unknown origin。
Article 29 The specific measures for the implementation of customs bonded supervision on goods transferred to domestic sales to enjoy the agreed tariff rate or preferential tariff rate shall be separately formulated by the General Administration of Customs。
Article 30 The General Administration of Customs shall be responsible for the interpretation of these provisions。
Article 31 These Provisions shall come into force as of March 1, 2009。