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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 the Special Preferential Tariff Treatment to the Least Developed Countries | | 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 |
| (Promulgated by the Order No. 192 of the General Administration of Customs on June 28, 2010, and amended for 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 the Special Preferential Tariff Treatment to the Least Development Countries by the Order No. 210 of the General Administration of Customs on June 28, 2013) | | （2010年7月1日海关总署令第192号发布 2013年6月28日海关总署令第210号关于修改《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》的决定修改） |
| Article 1 To correctly determine the origin of imported goods under the special preferential tariff treatment to the least developed countries which have established diplomatic relations with China and promote the economic trade of our country with the relevant countries, these Measures are formulated in accordance with the 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》的规定，制定本办法。 |
| Article 2 These Measures shall apply to the administration of origins of goods which are imported from the least developed countries having established diplomatic relations with China (hereinafter referred to as the “beneficiary countries”) and enjoy 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）进口并享受特别优惠关税待遇货物的原产地管理。 |
| The list of beneficiary countries shall be separately announced by the General Administration of Customs. | | 受惠国名单由海关总署另行公告。 |
| Article 3 The goods which are directly imported and transported from a beneficiary country under any of the following circumstances shall be deemed as goods originated in this beneficiary country, and shall apply the corresponding preferential tariff rate in the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the “Tariff”): | | 第三条 从受惠国直接运输进口的货物，符合下列条件之一的，为该受惠国原产货物，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： |
| 1. They are entirely obtained from or produced in this beneficiary country; or | | （一）完全在受惠国获得或者生产的； |
| 2. They are not entirely obtained from or produced in this beneficiary country, but their substantial change is finally completed in this beneficiary country. | | （二）非完全在受惠国获得或者生产，但在该受惠国最后完成实质性改变的。 |
| The term “substantial change” as mentioned in subparagraph 2, paragraph 1 of this Article shall be determined according to the standards mentioned in Articles 5, 6 and 7 of these Measures. | | 本条第一款第（二）项所称“实质性改变”，适用本办法第五条、第六条、第七条规定的标准确定。 |
| Article 4 The term “goods that are entirely obtained from or produced in the beneficiary country” as mentioned in subparagraph 1 of Article 3 of these Measures refers to: | | 第四条 本办法第三条第（一）项所称“完全在受惠国获得或者生产”的货物是指： |
| 1. live animals borne and raised in this beneficiary country; | | （一）在该受惠国出生并饲养的活动物； |
| 2. goods obtained from the animals of this beneficiary country as mentioned in subparagraph 1 of this Article; | | （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 that are harvested, picked or collected from this 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 obtained from hunting or fishing in this beneficiary country; | | （四）在该受惠国狩猎或者捕捞获得的货物； |
| 5. fish, crustacean and other aquatic animals obtained by vessels, which are registered in this beneficiary country and legally hang its flag, from the overseas water areas which this beneficiary country has the right to exploit according to the applicable domestic law in compliance with the relevant international treaties it concludes; | | （五）在该受惠国注册或者登记，并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、甲壳类动物及其他海洋生物； |
| 6. products obtained from processing the goods as listed in subparagraph 5 of this Article on the processing vessels which are registered in this beneficiary country and legally hang its flag; | | （六）在该受惠国注册或者登记，并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 articles exploited or extracted from this beneficiary country, or the goods obtained or extracted from the overseas water areas, seabed or seabed subsoil which this beneficiary country has the right to exploit according to the applicable domestic law in compliance with the relevant international treaties it concludes, other than fish, crustacean and other aquatic animals; | | （七）在该受惠国开采或者提取的矿产品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、甲壳类动物及其他海洋生物以外的货物； |
| 8. waste and old articles that are gathered in the course of consumption in this beneficiary country and that can only be used as raw materials of recycling; | | （八）在该受惠国收集的该受惠国消费过程中产生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 production in this beneficiary country and that can only be used as raw materials of recycling; 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. products obtained from processing the goods as listed in subparagraphs 1 to 9 of this Article in this 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 The goods that comply with the provisions of the Rules on Origin of Products of the Least Developed Countries Which Have Established Diplomatic Relations with China, although they are not entirely obtained or produced within the territory of the beneficiary country, shall be deemed as goods originated in this beneficiary country. | | 第五条 在受惠国境内非完全获得或者生产，但符合《与我国建交的最不发达国家产品特定原产地规则》的，应当视为该受惠国原产货物。 |
| The Rules on Origin of Products of the Least Developed Countries Which Have Established Diplomatic Relations with China is a component part of these Measures and shall be separately formulated and issued by the General Administration of Customs. | | 《与我国建交的最不发达国家产品特定原产地规则》是本办法的组成部分，由海关总署另行制定并公布。 |
| Article 6 Unless otherwise provided for by the Rules on Origin of Products of the Least Developed Countries Which Have Established Diplomatic Relations with China, the goods that are produced or processed within the territory of this beneficiary country by partly or wholly using the materials not originated in this beneficiary country and cause the change of the classification of the 4-digit tariff items in the Tariff, shall be deemed as goods originated in this 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，部分或者完全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，应当视为原产于受惠国的货物。 |
| Article 7 Unless otherwise provided for by the Rules on 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 partly or wholly using the materials not originated in this beneficiary country and whose added value is not less than 40% of their free on board (FOB) price shall be deemed as goods originated in this beneficiary country. | | 第七条 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，部分或者完全使用非受惠国原产材料生产的货物，其增值部分不低于所得货物船上交货价格（FOB）40%的，应当视为原产于该受惠国的货物。 |
| The proportion of the added value of the goods as mentioned in paragraph 1 of this Article shall be calculated according to the following methods: | | 本条第一款所称货物的增值部分应当按照下列方法计算比例： |
| (FOB price of goods – price of non-originating materials)/(FOB price of goods) ×100%≧40% | | 货物船上交货价格（FOB）－非原产材料价格×100%≧40% |
| | 货物船上交货价格（FOB） |
| The term “price of non-originating materials” refers to the import cost of materials not originated in the beneficiary country and freight and insurance premium for transporting them to the port or place of destination (CIF). The price of a material whose origin is unknown shall be the price paid for such material or price payable within the territory of the beneficiary country which can be determined in the first place and it shall be included in the price of the non-originating material. Where a material whose origin is unknown is obtained by a producer of goods within the territory of the beneficiary country, the freight, insurance premium, packing charges or any other expense incurred in the delivery of such material from the warehouse of the supplier to the place where the producer is located shall not be included in the price of the non-originating material. | | “非原产材料价格”，是指非受惠国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）。原产地不明的材料按照最早可以确定的在受惠国境内为该材料实付或者应付的价格，计入非原产材料价格；该原产地不明材料由货物生产商在受惠国境内获得时，从供应商仓库运抵生产商所在地的运费、保费、包装费及任何其他费用均不计入非原产材料价格。 |
| The calculation of FOB price of goods and price of non-originating materials as mentioned in this Article shall comply with the Customs Valuation Agreement. | | 本条规定中货物船上交货价格和非原产材料价格的计算应当符合《海关估价协定》。 |
| Article 8 The following minor processing or treatment shall not affect the determination of the origin of goods. | | 第八条 下列微小加工或者处理不影响货物原产地确定： |
| 1. the processing or treatment of goods conducted for keeping them in good condition during the transportation or storage; | | （一）为在运输或者贮存期间使货物保持良好状态而进行的加工或者处理； |
| 2. the processing or treatment conducted for facilitating the loading and unloading of goods; | | （二）为便于货物装卸而进行的加工或者处理； |
| 3. the packing, exhibiting or other types of processing or treatment conducted for selling goods; | | （三）为便于货物销售而进行的包装、展示等加工或者处理； |
| 4. simple dilution, mix, drying, assembly, classification or decoration; or | | （四）简单的稀释、混合、干燥、装配、分类或者装饰； |
| 5. slaughtering of animals. | | （五）动物屠宰。 |
| Article 9 For a complete set of goods as prescribed in general principle III of classification in the Tariff, if all goods are originated in a beneficiary country, the complete set of goods shall be deemed as originated in this beneficiary country. If some goods are not originated in this beneficiary country, but the price of the non-originating goods does not exceed 15% of the price of this complete set of goods according to the proportion determined in Article 7 of these Measures, this complete set of goods shall still be deemed as originating in this beneficiary country. | | 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，但是非原产货物的价格按照本办法第七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。 |
| Article 10 In the determination of the origin of goods, the origin of the following materials or articles which are used during the production course of the goods but are not substances that constitute the goods or components of the goods shall not affect the determination of the origin of the 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： |
| 1. fuels, energies, catalysts and solvents; | | （一）燃料、能源、催化剂及溶剂； |
| 2. equipment, apparatus and articles used for testing or checking goods; | | （二）用于测试或者检验货物的设备、装置及用品； |
3. gloves, eyeglasses, shoes and boots, clothes, safety equipment and articles;
．．．．．． | | （三）手套、眼镜、鞋靴、衣服、安全设备及用品；
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