Provisions on the Standards for Substantial Changes in the Non-Preferential Rules of Origin (Amended in 2024)
Provisions on the Standards for Substantial Changes in the Non-Preferential Rules of Origin (Amended in 2024)
Provisions on the Standards for Substantial Changes in the Non-Preferential Rules of Origin (Amended in 2024)
Order of the General Administration of Customs No. 273
October 28, 2024
Article 1 These Provisions are formulated in accordance with the Regulations of the People's Republic of China on the Origin of Imports and Exports in order to determine the origin for imports and exports correctly.
Article 2 These Provisions shall, under non-preferential trade measures, apply to the determination of origin of goods produced by more than two countries or regions.
Article 3 The standards for determining the substantial changes in imports and exports shall be on the basis of the change in tariff classification, and where the change in tariff classification cannot reflect substantial change, ad valorem percentage and manufacturing or processing procedure shall be supplementary standards.
Article 4 The standard of "change in tariff classification" refers to, after the raw materials not originated from a county (region) is manufactured or processed in the country (region), the change of four-digit tariff classification of the goods derived takes place under the Import and Export Tariff of the People's Republic of China.
Article 5 The standard of "manufacturing or processing procedure" refers to the principal procedure carried out in a country (region), which confer essential characteristics to the goods derived after the manufacturing or processing operations.
Article 6 The standard of "Ad valorem percentage" refers to, after the raw materials not originated from a county (region) is manufactured or processed in the country (region), the value added exceeds 30% of the value of the goods derived, and the formula is as follows:
(ex work price-the value of non-originating raw materials
--------------------------------------------------×100%≥30%
ex work price
"Ex work price" refers to the price of finished products paid to a manufacturer.
"Value of non-originating raw materials" refers to the value of import raw materials and spare parts for manufacturing or assembling the finished products directly, including raw materials or spare parts whose place of origin is unknown, which is calculated by its import cost, insurance and freight (CIF).
Calculation of the said "ad valorem percentage" shall conform to generally accepted accounting principles and the Tarriff Law of the People's Republic of China.
Article 7 The goods whose substantial changes are determined by the standards of manufacturing or processing procedure and ad valorem percentage are specified in the List of Goods Subject to the Standards of Manufacturing or Processing Procedure and Ad Valorem Percentage (see Appendix, and whether or not substantial change takes place shall be determined according to the specified standards.
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Order of the General Administration of Customs No. 273
October 28, 2024
Article 1 These Provisions are formulated in accordance with the Regulations of the People's Republic of China on the Origin of Imports and Exports in order to determine the origin for imports and exports correctly.
Article 2 These Provisions shall, under non-preferential trade measures, apply to the determination of origin of goods produced by more than two countries or regions.
Article 3 The standards for determining the substantial changes in imports and exports shall be on the basis of the change in tariff classification, and where the change in tariff classification cannot reflect substantial change, ad valorem percentage and manufacturing or processing procedure shall be supplementary standards.
Article 4 The standard of "change in tariff classification" refers to, after the raw materials not originated from a county (region) is manufactured or processed in the country (region), the change of four-digit tariff classification of the goods derived takes place under the Import and Export Tariff of the People's Republic of China.
Article 5 The standard of "manufacturing or processing procedure" refers to the principal procedure carried out in a country (region), which confer essential characteristics to the goods derived after the manufacturing or processing operations.
Article 6 The standard of "Ad valorem percentage" refers to, after the raw materials not originated from a county (region) is manufactured or processed in the country (region), the value added exceeds 30% of the value of the goods derived, and the formula is as follows:
(ex work price-the value of non-originating raw materials
--------------------------------------------------×100%≥30%
ex work price
"Ex work price" refers to the price of finished products paid to a manufacturer.
"Value of non-originating raw materials" refers to the value of import raw materials and spare parts for manufacturing or assembling the finished products directly, including raw materials or spare parts whose place of origin is unknown, which is calculated by its import cost, insurance and freight (CIF).
Calculation of the said "ad valorem percentage" shall conform to generally accepted accounting principles and the Tarriff Law of the People's Republic of China.
Article 7 The goods whose substantial changes are determined by the standards of manufacturing or processing procedure and ad valorem percentage are specified in the List of Goods Subject to the Standards of Manufacturing or Processing Procedure and Ad Valorem Percentage (see Appendix, and whether or not substantial change takes place shall be determined according to the specified standards.
......