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The Amendment To The Rules For Non-Preferential Country Of Origin Announced By The General Administration Of Customs
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Customs
General Administration People's Republic of China With a view to verify the country of origin for the import and export goods, the General Administration of Customs has announced the "Amendment To The Rules For Non-Preferential Country Of Origin" based on the "Regulations Of the People's Republic Of China On The Country of Origin of Imports And Exports". The rule applies to 2 or more countries that are specified in non-preferential trade measures. The criteria for determining substantial transformation as specified in the regulations are based on the changes to the tariff heading, the value added content and manufacturing or processing or other criteria. Changes in tariff heading refers to when the manufacturing or processing of non-originating materials carried out in the area of one side and resulting in a product of a different four-digit tariff heading under the "Import And Export Tariff Lines Of the Peoples' Republic of China". Manufacturing or processing process refers to the principal processes that grant essential characteristics to the goods derived after the processing. Value added content refers to the total value of the raw materials and related costs incurred in one side being greater than or equal to 30% of the value of the final manufacturing products. The clarification
for the manufacturing or processing process and value added content
stated in the regulations is set out in the checklist. Any judgment
to the nature of the transformation should be based on that list. |
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中華人民共和國海關總署
《規定》指出，進出口貨物實質性改變的確定標準，以稅則歸類改變為基本標準，稅則歸類改變不能反映實質性改變的，以從價百分比、製造或者加工工序等為補充標準。"稅則歸類改變"標準，是指在某一國家（地區）對非該國（地區）原產材料進行製造、加工後，所得貨物在《中華人民共和國進出口稅則》中的四位數級稅目歸類發生了變化。"製造、加工工序"標準，是指在某一國家（地區）進行的賦予製造、加工後所得貨物基本特徵的主要工序。"從價百分比"標準，是指在某一國家（地區）對非該國（地區）原產材料進行製造、加工後的增值部 《規定》中的《適用製造或者加工工序及從價百分比標準的貨物清單》明確列明瞭以製造、加工工序和從價百分比為標準判定實質性改變的貨物，並指出要按列明的標準判定是否發生實質性改變。未列入該《清單》貨物的實質性改變，應當適用稅則歸類改變標準。 |