Laws of the People's Republic of China

INTERIM PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S
REPUBLIC OF CHINA ON THE PLACE OF ORIGIN OF IMPORT GOODS

 (Promulgated by General Administration of
Customs on December 6, 1986)

SUBJECT: CUSTOMS

 ISSUING-DEPT: GENERAL CUSTOMS ADMINISTRATION

ISSUE-DATE: 12/06/1986

IMPLEMENT-DATE: 12/06/1986

LENGTH: 599 words

TEXT:

[Article 1] In order to implement provisions on the use of double-column tariff rates as stipulated in the Regulations on Customs Duties of the People's Republic of China and correctly determine places of origin of import goods, these Provisions are hereby formulated.

[Article 2] The country where import goods are completely produced or manufactured is defined as the country of origin of the goods proper.

That "import goods are completely processed or manufactured" as mentioned above is referred to as follows:

(1) Mineral products extracted on the territory or territorial waters of the country proper,

(2) Plant products harvested or collected on the terriory of the country proper;

(3) Live animals born or reared as well as products derived from these animals on the territory of the country proper;

(4) Products hunted or caught on the territory of the country proper;

(5) Sea catches unloaded from ships and products caught on the sea with ships of the country proper;

(6) Products processed with products listed under Item 5 above in processing ships of the country proper;

(7) Waste materials, scraps, and waste and secondhand articles collected in the country proper suitable only for being reprocessed and re-manufactured;

(8) Manufactured products processed completely with products listed from 1 to Item 7 aforementioned in the country proper.

[Article 3] for import goods processed and manufactured in several countries, the last country in which goods are substantively processed in light of economic value is regarded as the country of origin of the goods concerned.

The so-called "substantively processed" means that after the products are processed, their 4-digit tariff number under tariff classification schedules contained in the Customs Import and Export Tariffs has already changed; or the ratio of the added value of the processed part to the total value of the new product exceeds 30% or more.

[Article 4] For petroleum products, the country from which such products are purchased is deemed as the country of origin.

[Article 5] For spare parts, components, fittings, parts and tools which are attahced to sets of machines, instruments, apparatus, or vehicles in importation, the country where the major portion of the machinese are manufactured is deemed as the country of origin, provided they are imported together with the sets and in reasonable quantity; If imported separately, they shall be determined according to places where they are respectively manufactured.

[Article 6] When declaring import goods at the Customs, declarers of import goods shall correctly state and submit places of origin and places from where goods are purchased in strict accordance with stipulations listed from Article 2 to Article 5 of these Provisions, Should goods of a same batch turn out to come from different places of origin, they shall be separately stated and submitted.

[Article 7] The place of origin of import goods shall be determined by the Customs.  If necessary, the Customs may request declarers of import goods to present for verification the relevant certificates of origin issued by foreign certificate-issuing organs

[Article 8] The Customs shall punish those who make false declaration of import goods or fabricate place of origin of import goods in accordance with provisions concerned.

[Article 9] Should any disagreement occur during the implementation of thses Provisions, the Customs General Administration shall have the right to make the final determination.