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Measures of the Customs of the People's Republic of China for the Administration of the Origin of Imported Goods under Special Preferential Tariff Treatment to the Least Developed Countries (2017) [Effective]
中华人民共和国海关关于最不发达国家特别优惠关税待遇进口货物原产地管理办法(2017) [现行有效]
【法宝引证码】

Order of theGeneral Administration of Customs 

海关总署令

(No. 231) (第231号)

The Measures of the Customs of the People's Republic of China for the Administration of the Origin of Imported Goods under Special Preferential Tariff Treatment to the Least Developed Countries, as deliberated and adopted at the executive meeting of the General Administration of Customs on February 27, 2017, are hereby issued and shall come into force on April 1, 2017.An importer of the goods imported from the least developed countries which have established diplomatic relations with China that comply with the origin criteria may file an import declaration with the Customs in accordance with the provisions of these Measures from the date of issuance to apply for special preferential tariff treatment. 《中华人民共和国海关关于最不发达国家特别优惠关税待遇进口货物原产地管理办法》已于2017年2月27日经海关总署署务会议审议通过,现予公布,自2017年4月1日起施行。对于自与我国建交的最不发达国家进口的货物,符合本办法规定的原产地标准的,也可以自公布之日起按照本办法的规定向海关办理申报进口手续,申请享受特别优惠关税待遇。
The Measures of the Customs of the People's Republic of China for the Administration of the Origin of Imported Goods under Special Preferential Tariff Treatment to the Least Developed Countries issued by Order No. 192 of the General Administration of Customs on June 28, 2010 and the Decision of the General Administration of Customs on Amending the Measures of the Customs of the People's Republic of China for the Administration of the Origin of Imported Goods under Special Preferential Tariff Treatment to the Least Developed Countries issued by No. 210 of the General Administration of Customs on July 1, 2013 shall be repealed concurrently. 2010年6月28日海关总署令第192号公布的《中华人民共和国海关最不发达国家特别优惠关税待遇进口货物原产地管理办法》、2013年7月1日海关总署令第210号公布的《海关总署关于修改〈中华人民共和国海关最不发达国家特别优惠关税待遇进口货物原产地管理办法〉的决定》同时废止。
Director: Yu Guangzhou 署 长 于广洲
March 1, 2017 2017年3月1日
Measures of the Customs of the People's Republic of China for the Administration of the Origin of Imported Goods under Special Preferential Tariff Treatment to the Least Developed Countries 中华人民共和国海关关于最不发达国家特别优惠关税待遇进口货物原产地管理办法
Article 1 For the purposes of correctly determining the origin of imported goods under special preferential tariff treatment to the least developed countries which have established diplomatic relations with China, and promoting the economic trade between China and other relevant countries, these Measures are developed in accordance with the relevant provisions of the Customs Law of the People's Republic of China and the Regulation of the People's Republic of China on the Origin of Imported and Exported Goods.   第一条 为了正确确定与我国建交的最不发达国家特别优惠关税待遇进口货物的原产地,促进我国与有关国家间的经贸往来,根据《中华人民共和国海关法》、《中华人民共和国进出口货物原产地条例》的有关规定,制定本办法。
Article 2 These Measures shall apply to the administration of origin of goods which are imported from the least developed countries which have established diplomatic relations with China (hereinafter referred to as the “beneficiary countries”) and are eligible for the special preferential tariff treatment.   第二条 本办法适用于从与我国建交的最不发达国家(以下称受惠国)进口并且享受特别优惠关税待遇货物的原产地管理。
Article 3 Where any imported goods meet one of the following conditions, the country of origin thereof shall be the beneficiary country:   第三条 进口货物符合下列条件之一的,其原产国为受惠国:
(1) They are entirely acquired from or produced in the beneficiary country; (一)完全在受惠国获得或者生产的;
(2) They are produced within the territory of the beneficiary country with all materials originating in the country and in compliance with these Measures; or (二)在受惠国境内全部使用符合本办法规定的原产材料生产的;
(3) They are not acquired or produced entirely within the territory of the beneficiary country, but the substantive change is finally completed in the beneficiary country. (三)在受惠国境内非完全获得或者生产,但是在该受惠国完成实质性改变的。
The term “substantive change” as mentioned in item (3), paragraph 1 of this Article shall be determined according to the standards as prescribed in Articles 5 and 6 of these Measures. 本条第一款第(三)项所称“实质性改变”,按照本办法第五条、第六条规定的标准予以确定。
Where the goods originating in the beneficiary country are transported directly to the territory of China from the beneficiary country, an application may be filed for applying special preferential tariff as set forth in the Import and Export Tariff of the People's Republic of China (hereinafter referred to as the “Tariff”) to the goods in accordance with these Measures. 原产于受惠国的货物,从受惠国直接运输至中国境内的,可以按照本办法规定申请适用《中华人民共和国进出口税则》(以下简称《税则》)中相应的特惠税率。
Article 4 For the purpose of item (1), paragraph 1 of Article 3 of these Measures, “goods that are acquired or produced entirely within the territory of the beneficiary country” means:   第四条 本办法第三条第一款第(一)项所称“完全在受惠国获得或者生产”的货物是指:
(1) live animals born and raised in the beneficiary country; (一)在该受惠国出生并且饲养的活动物;
(2) goods acquired from the animals as mentioned in item (1) of this Article in the beneficiary country; (二)在该受惠国从本条第(一)项所指的动物中获得的货物;
(3)plants and plant products harvested, picked or gathered in the beneficiary country; (三)在该受惠国收获、采摘或者采集的植物和植物产品;
(4) goods acquired from hunting or fishing in the beneficiary country; (四)在该受惠国狩猎或者捕捞获得的货物;
(5) fish, crustaceans and other marine organisms acquired by vessels registered in the beneficiary country and legally hanging the flag of the beneficiary country from the overseas water areas which the beneficiary country has the right to exploit according to the applicable domestic laws in compliance with the relevant international treaties it has concluded; (五)在该受惠国注册或者登记,并且合法悬挂该受惠国国旗的船只,在该受惠国根据符合其缔结的相关国际协定可以适用的国内法有权开发的境外水域得到的鱼类、甲壳类动物以及其他海洋生物;
(6) goods acquired by processing the goods as mentioned in item (5) of this Article on the processing vessels registered in the beneficiary country and legally hanging the flag of the beneficiary country; (六)在该受惠国注册或者登记,并且合法悬挂该受惠国国旗的加工船上加工本条第(五)项所列货物获得的货物;
(7) mineral products and other natural substances exploited or extracted from the beneficiary country, or the goods acquired or extracted from the overseas water areas, seabed or seabed subsoil which the beneficiary country has the right to exploit according to the applicable domestic laws in compliance with the relevant international treaties it has concluded, other than fish, crustaceans and other aquatic organisms; (七)在该受惠国开采或者提取的矿产品以及其他天然生成物质,或者从该受惠国根据符合其缔结的相关国际协定可以适用的国内法有权开采的境外水域、海床或者海床底土得到或者提取的除鱼类、甲壳类动物以及其他海洋生物以外的货物;
(8) waste and old articles that are generated and gathered in the course of consumption in the beneficiary country and that can only be used for the purpose of recycling raw materials; (八)在该受惠国消费过程中产生并且收集的仅适用于原材料回收的废旧物品;
(9) waste and scrap materials that are generated in the course of processing and manufacturing in the beneficiary country and that can only be used for the purpose of recycling raw materials; and (九)在该受惠国加工制造过程中产生的仅适用于原材料回收的废碎料;
(10)goods acquired by processing the goods as listed in items (1) through (9) of this Article in the beneficiary country. (十)利用本条第(一)项至第(九)项所列货物在该受惠国加工所得的货物。
Article 5 Unless otherwise provided for in the Specific Rules on the Origin of Products of the Least Developed Countries Which Have Established Diplomatic Relations with China, the goods that are manufactured or processed within the territory of a beneficiary country by using the materials not originating in the beneficiary country and cause the change in the classification of the 4-digit tariff items in the Tariff shall be deemed as goods originating in the beneficiary country.   第五条 除《与我国建交的最不发达国家产品特定原产地规则》另有规定外,在受惠国境内使用非受惠国原产材料进行制造或者加工,所得货物在《税则》中的四位数级税则归类发生变化的,应当视为原产于该受惠国的货物。
Where the non-originating materials used in the process of production of the goods manufactured or processed by using the materials not originating in the beneficiary country fail to comply with paragraph 1 of this Article, but the transaction price of the non-originating materials determined in accordance with the Customs Valuation Agreement is not more than 10% of the price of such goods, and such goods comply with other applicable provisions of these Measures, such goods shall still be deemed as goods originating in the beneficiary country. 使用非受惠国原产材料制造或者加工的货物,生产过程中所使用的非原产材料不符合本条第一款规定,但是按照《海关估价协定》确定的非原产材料成交价格不超过该货物价格的10%,并且符合本办法其他适用规定的,该货物仍然应当视为受惠国原产货物。
Article 6 Unless otherwise provided for in the Rules on the Origin of Products of the Least Developed Countries Which Have Established Diplomatic Relations with China, the goods that are produced within the territory of the beneficiary country by using the materials not originating in the beneficiary country and whose regional value content is not less than 40% of the price of the goods acquired shall be deemed as goods originating in the beneficiary country.   第六条 除《与我国建交的最不发达国家产品特定原产地规则》另有规定外,在受惠国境内使用非受惠国原产材料生产的货物,其区域价值成分不低于所得货物价格40%的,应当视为原产于该受惠国的货物。
The proportion of the regional value content of the goods as mentioned in paragraph 1 of this Article shall be calculated according to the following formula: 本条第一款所称货物的区域价值成分应当按照下列方法计算比例:
Regional value content = (Price of goods-Price of non-originating materials)/ Price of goods ×100% 
The “price of goods” herein means the price of goods adjusted on afree on board(FOB) basis in accordance with the Customs Valuation Agreement; and the “price of non-originating materials” means the import costs of the non-originating materials and the freight and insurance premiums (CIF) for transportation to the port or place of destination as determined in the Customs Valuation Agreement, including the price of the materials of unidentified origin. When the non-originating materials are acquired by manufacturers within the territory of the beneficiary country, the price thereof shall be the transaction price determined in accordance with the Customs Valuation Agreement, excluding the freight, insurance premiums, packing costs or any other expenses incurred during the transportation of such non-originating materials from the warehouses of the suppliers to the places where the manufacturers are located. 货物价格-非原产材料价格
 区域价值成分=----------------×100%
Article 7 Where the goods or materials originating in China are used for producing another goods within the territory of a beneficiary country, such goods or materials shall be deemed as materials originating in the beneficiary country. 货物价格
Where the beneficiary country is a member of a specific regional group, the goods or materials originating in other beneficiary countries within the group which are used for producing another good in the beneficiary country may be deemed as goods or materials originating in the beneficiary country. 
 其中,“货物价格”是指按照《海关估价协定》,在船上交货价格(FOB)基础上调整的货物价格。“非原产材料价格”是指按照《海关估价协定》确定的非原产材料的进口成本、运至目的港口或者地点的运费和保险费(CIF),包括不明原产地材料的价格。非原产材料由生产商在受惠国境内获得时,按照《海关估价协定》确定的成交价格,不包括将该非原产材料从供应商仓库运抵生产商所在地过程中产生的运费、保险费、包装费以及其他任何费用。
Article 8 The following minor processing or disposalshall not affect the determination of the origin of goods: 
   第七条 原产于中国的货物或者材料在受惠国境内被用于生产另一货物的,该货物或者材料应当视为受惠国的原产货物或者材料。
(1) The processing conducted to ensure that the goods are in good conditions during transportation and storage; 受惠国是特定区域性集团成员国的,该集团内其他受惠国的原产货物或者材料在该受惠国用于生产另一货物时,所使用的其他受惠国的原产货物或者材料可以视为该受惠国的原产货物或者材料。
(2) Simple assembly of the parts of articles to form a complete article or disassembly of goods into parts;   第八条 下列微小加工或者处理不影响货物原产地确定:
(3) Replacement of packaging, dismantling and combined packaging; (一)为确保货物在运输或者储藏期间处于良好状态而进行的处理;
(4) Washing, cleaning, and removal of dust, oxide, oil, paint or other coverings; (二)把物品零部件装配成完整品,或者将产品拆成零部件的简单装配或者拆卸;
(5) Ironing or pressing of textiles; (三)更换包装、分拆、组合包装;
(6) Simple painting and polishing operations; (四)洗涤、清洁、除尘、除去氧化物、除油、去漆以及去除其他涂层;
(7) Husking, partial or total bleaching, polishing, and glazing of cereals and rice; (五)纺织品的熨烫或者压平;
(8) Operations to color or flavor sugar or form sugar lumps; or milling crystallized sugar partially or entirely; (六)简单的上漆以及磨光工序;
(9) Peeling and removal of stones and shells from fruits, nuts and vegetables; (七)谷物以及大米的去壳、部分或者完全的漂白、抛光以及上光;
(10) Sharpening, simple grinding or simple cutting; (八)食糖上色或者加味,或者形成糖块的操作;部分或者全部将晶糖磨粉;
(11) Filtering, sifting, sorting, classifying, grading, matching (including combination of complete sets of articles), slitting, bending, coiling, or uncoiling; (九)水果、坚果以及蔬菜的去皮、去核以及去壳;
(12) Simple bottling, canning, bagging, casing, box-packing, fixing onto cardboards or wooden boards, or other simple packaging procedures; (十)削尖、简单研磨或者简单切割;
(13) Affixing or printing marks, labels, logos and other similar distinguishable signs to products or their packaging; (十一)过滤、筛选、挑选、分类、分级、匹配(包括成套物品的组合)、纵切、弯曲、卷绕、展开;
(14) Simple mixing of products of the same kind or of different kinds; mixing of sugar and other materials; (十二)简单装瓶、装罐、装壶、装袋、装箱或者装盒、固定于纸板或者木板以及其他简单的包装工序;
(15) Testing or calibration. (十三)在产品或者其包装上粘贴或者印刷标志、标签、标识以及其他类似的区别标记;
(16) Mere dilution with water or other substance that does not materially alter the nature of the goods; (十四)同类或者不同类产品的简单混合;糖与其他材料的混合;
(17) Drying, salting (or salinizing), refrigerating or freezing; (十五)测试或者校准;
(18) Animal slaughtering; or (十六)仅仅用水或者其他物质稀释,未实质改变货物的性质;
(19) Combination of two or more procedures in items (1) to (18). (十七)干燥、加盐(或者盐渍)、冷藏、冷冻;
Article 9 For a complete set of goods as prescribed in General Principle III of Classification in the Tariff, if all goods originate in a beneficiary country, the complete set of goods shall be deemed as originating in that country. If partial goods thereof do not originate in the beneficiary country, but the price thereof as determined in accordance with Article 6 of these Measures does not exceed 15% of the price of the complete set of goods, the complete set of goods shall still be deemed as originating in the beneficiary country. (十八)动物屠宰;
Article 10 In the determination of the origin of goods, the origin of the following materials or articles which are used during the production of the goods but are not substances that constitute the goods or components of the goods will not be affected in the determination of the origin of the goods: (十九)第(一)项至第(十八)项中两项或者多项工序的组合。
(1) Fuel, energy, catalysts and solvents;   第九条 属于《税则》归类总规则三所规定的成套货物,其中全部货物均原产于某一受惠国的,该成套货物即为原产于该受惠国;其中部分货物非原产于该受惠国,但是按照本办法第六条确定的比例未超过该成套货物价格15%的,该成套货物仍应当视为原产于该受惠国。
(2) Equipment, devices and supplies used for testing or inspecting goods;   第十条 在确定货物的原产地时,货物生产过程中使用,本身不构成货物物质成分、也不成为货物组成部件的下列材料或者物品,其原产地不影响货物原产地的确定:
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