GAC Issues Administrative Measures for Duty-Free Management of Goods Imported into the Guangdong-Macao In-depth Cooperation Zone in Hengqin

Recently, the General Administration of Customs (GAC) has issued the Announcement [2024] No. 18, releasing the Measures of the Customs of the People's Republic of China for Duty-Free Management of Goods Imported into the Guangdong-Macao In-depth Cooperation Zone in Hengqin (the "Measures"), which will be effective from the date when the cooperation zone is officially closed for operation.

According to the Measures, entities eligible for duty-free importation can bring in machinery equipment and infrastructure materials for self-use through the open ports between the Guangdong-Macao In-depth Cooperation Zone in Hengqin and the Macao Special Administrative Region of the People's Republic of China, enjoying exemptions from import tariffs, value-added tax, and consumption tax. Furthermore, the Measures require eligible entities to file record with the custom authorities the commodity details, such as the commodity name, code, specifications, model, price, country of origin, and imported quantity of the machinal equipment or infrastructure materials, and supporting documents through the public service platform, before declaring duty-free imports, and a duty-free goods ledger must be established as well. The duty-free imports declared by eligible entities must align with the scope and quantity of commodities filed in the ledger.



(Source: http://www.customs.gov.cn/customs/302249/2480148/5678489/index.html)

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