General

In order to further optimize the declaration of import and export goods under the preferential trade agreement, the General Administration of Customs has decided to fill in and declare the requirements for the origin of the "Customs Declaration Form for Import (Export) Goods of the People’s Republic of China" (hereinafter referred to as the "Customs Declaration Form") The adjustments are as follows:

1. The consignor or consignor of import and export goods or their agent shall truthfully fill in the "Customs Declaration" commodity item "Preferential Trade Agreement Benefits" column when handling the customs declaration procedures for goods under the preferential trade agreement (see Annex 1 for the filling requirements ), at the same time in the "Country (Region) of Origin" column corresponding to the commodity item, fill in the origin of the goods determined in accordance with the "Regulations of the People’s Republic of China on the Origin of Imported and Exported Goods" and Order No. 122 of the General Administration of Customs. The Department Announcement No. 18 of 2019 attached to the relevant preferential trade agreement to fill in the entry requirements for imported goods under the "Attached Documents and Numbers" column.

2. The consignee of imported goods or his agent (hereinafter collectively referred to as the importer) may choose the "paperless customs clearance" method or the "paper customs declaration" method to declare:

(1) If you choose the "paperless customs clearance" method to declare, the importer shall electronically submit original documents such as the certificate of origin, commercial invoices, transportation documents and non-reprocessed documents to the customs (hereinafter referred to as the certificate of origin ), see Annex 2 for specific requirements.

The content of the certificate of origin submitted by the importer electronically shall be consistent with the paper document held by it. The importer shall keep the paper documents of the certificate of origin in accordance with the relevant regulations of the customs. When the customs deems it necessary, the importer shall supplement the paper documents of the origin document.

(2) If the "paper declaration" method is selected for declaration, the importer shall submit the paper documents of the origin document when declaring the import.

3. The importer shall fill in the "Customs Declaration Form" in accordance with the requirements of Article 1 of this Announcement for goods that are exported from special customs supervision areas and bonded supervision places [hereinafter collectively referred to as areas (locations)] to apply for the agreed tax rate or preferential tax rate; When goods enter regions (locations) from abroad, there is no need to fill in the "Customs Entry (Exit) Record List of the People's Republic of China Customs Entry (Exit) Goods Recording List" (hereinafter referred to as the "Recording List") commodity item "Preferential Trade Agreement Benefits" "Category column.

If the actual inspection status of the goods for domestic sale is out of the scope of the minor processing or processing stipulated in the relevant preferential trade agreement when compared with the status when the goods entered the region (location) from abroad, they shall not enjoy the agreed tax rate or preferential tax rate.

4. Agricultural products subject to special safeguard measures under preferential trade agreements are still declared in accordance with the requirements of the General Administration of Customs' Announcement No. 207 of 2019.

If the relevant agricultural products are exported from the area (location) to apply for the agreed tax rate, the importer should fill in the "Record List" in accordance with the provisions of Article 1 of this Announcement when the goods enter the area (location) from abroad, and declare in the form of "paperless customs clearance".

5. Export to Hong Kong or Macau Special Administrative Region for production under the agreement under the "Mainland and Hong Kong Closer Economic Partnership Arrangement" (Hong Kong CEPA) or "Mainland and Macao Closer Economic Partnership Arrangement" (Macao CEPA) For the raw materials of tariff-rate goods, the relevant record number of the Hong Kong or Macao manufacturer registered with the Hong Kong Industry and Trade Department or the Macao Economic Bureau should be filled in the "Associated Filing" column of the "Customs Declaration Form".

The "certificate of origin" in this announcement refers to the certificate of origin and the declaration of origin stipulated in the relevant preferential trade agreements for the management of origin.

This announcement will be implemented from May 10, 2021. From the date of implementation of this announcement, the General Administration of Customs Announcement No. 51 (2016), No. 67 (2017), and No. 178 (2019) shall be repealed. The General Administration of Customs announced that the contents of items (2) and (3) under "31. Attached Documents and Numbers" in Annex No. 18 of 2019 will cease to be implemented.

Special announcement.

General Administration of Customs

April 25, 2021