The Free Trade Agreement between the Government of People’s Republic of China (PRC) and the Royal Government of Cambodia was announced.
According to the website of the General Administration of Customs, in order to correctly determine the origin of import and export goods under the Free Trade Agreement between the Government of People’s Republic of China (PRC) and the Royal Government of Cambodia and promote economic and trade exchanges between China and Cambodia, the General Administration of Customs has formulated the Measures for the Administration of the Origin of Import and Export Goods under the Free Trade Agreement between the Government of People’s Republic of China (PRC) and the Royal Government of Cambodia of People’s Republic of China (PRC) Customs. It is hereby promulgated and shall come into force as of January 1, 2022.
If the consignee of imported goods or his agent applies for enjoying the tax rate under the Free Trade Agreement between the Government of People’s Republic of China (PRC) and the Royal Government of Cambodia when the goods are imported, he shall go through the customs declaration formalities in accordance with the relevant provisions of Announcement No.34 of the General Administration of Customs in 2021. When filling in the column of "Preferential Trade Agreement Benefits" in the People’s Republic of China (PRC) Customs Import (Export) Goods Declaration Form, the code "23" should be filled in the column of "Preferential Trade Agreement Code".
Measures of People’s Republic of China (PRC) Customs on the Administration of the Origin of Import and Export Goods under the Free Trade Agreement between the Government of People’s Republic of China (PRC) and the Royal Government of Cambodia
Article 1 In order to correctly determine the origin of import and export goods under the Free Trade Agreement between the Government of People’s Republic of China (PRC) and the Royal Government of Cambodia (hereinafter referred to as the China-Cambodia FTA) and promote economic and trade exchanges between China and Cambodia, these Measures are formulated in accordance with the Customs Law of People’s Republic of China (PRC) (hereinafter referred to as the Customs Law), the Regulations on the Origin of Import and Export Goods of People’s Republic of China (PRC) and the China-Cambodia FTA.
Article 2 These Measures shall apply to the origin management of import and export goods under the China-Cambodia Free Trade Agreement between China and Cambodia.
Article 3 Goods that meet one of the following conditions are original goods under the China-Cambodia Free Trade Agreement (hereinafter referred to as original goods) and have the original qualification under the China-Cambodia Free Trade Agreement (hereinafter referred to as original qualification):
(a) completely obtained or produced in China or Cambodia;
(two) in China or Cambodia, the original materials that meet the requirements of these measures are completely used for production;
(3) Made of non-native materials in China or Cambodia;
1. Belonging to the scope of application of Annex 1 to these Measures, and conforming to the corresponding tariff classification changes, regional value components, manufacturing and processing procedures or other provisions;
2 does not belong to the scope of application of Annex 1 to these Measures, but meets one of the following conditions:
(1) The regional value component calculated by the formula listed in Article 7 of these Measures shall not be less than 40% of the FOB price of goods;
(2) Articles 25, 26, 28, 29 (except 29.01 and 29.02), 31 (except 31.05) and 39 (except 39.01, 39.02, 39.03, 39.07 and 39.08) of People’s Republic of China (PRC) Import and Export Tariff (hereinafter referred to as the Tariff). 49、57— 59、61、62、64、66— 71、73— 83、86、88、91— After the goods and non-original materials under Chapter 97 were manufactured or processed, the four-level tariff classification changed.
When the specific rules of origin of products under the China-Cambodia FTA listed in Annex 1 change, the General Administration of Customs will make a separate announcement.
Article 4 The goods "completely obtained or produced in China or Cambodia" as mentioned in Article 3 of these Measures refer to:
(1) Plants and plant products (including fruits, flowers, vegetables, trees, algae, fungi and living plants) planted, harvested, picked or collected in China or Cambodia;
(2) Live animals born and raised in China or Cambodia;
(3) Products obtained from live animals mentioned in Item (2) of this article in China or Cambodia without further processing, including milk, eggs, natural honey, hair, wool, semen and feces;
(4) Goods obtained by hunting, trapping, fishing, aquaculture, gathering or catching in China or Cambodia;
(5) Minerals and other natural resources extracted or obtained from the territory, territorial waters and seabed of China or Cambodia and not included in Items (1) to (4) of this article;
(6) Products extracted from waters, seabed or subsoil outside the territorial waters of China or Cambodia, which the Cambodian side has the right to develop;
(7) Fish and other marine products caught by ships registered in China or Cambodia and flying its national flag in waters outside the territorial waters of that country;
(8) Goods processed and manufactured entirely with the goods mentioned in Items (4) and (7) of this article on processing vessels registered in China or Cambodia and flying its national flag;
(9) Wastes and scraps produced in the process of manufacturing, processing or consumption in China or Cambodia and only applicable to the recycling of raw materials;
(10) Old goods that are consumed and collected in China or Cambodia and are only applicable to the recycling of raw materials;
(11) Goods produced entirely from the goods mentioned in Items (1) to (10) of this article in China or Cambodia.
Article 5 Goods that meet the requirements of Item 3 of Paragraph 1 of Article 3 of these Measures, if the non-original materials used in production are only processed or treated by one or more of the following in the Member, the goods still do not have the qualification of origin:
(1) Protective operations to ensure that the goods are kept in good condition during transportation or storage;
(2) Packaging or display for the transportation or sale of goods;
(3) Simple processing, including filtering, screening, selecting, sorting, sharpening, cutting, slitting, grinding, bending, winding or unfolding;
(4) Sticking or printing marks, labels, logos and other similar distinguishing marks on the goods or their packages;
(five) only diluted with water or other substances, without substantially changing the characteristics of the goods;
(6) Disassembling products into parts;
(7) Slaughtering animals;
(eight) simple painting and polishing;
(9) Simply peeling, coring or shelling;
(10) Simply mixing products, regardless of whether they are different kinds of products.
The "simplicity" as mentioned in the preceding paragraph refers to the situation that no special skills are needed and no machinery, instruments or equipment are specially produced or assembled.
Article 6 Where materials originating in China or Cambodia are used in the production of another goods within the territory of the other party, the materials shall be regarded as the original materials of the other party.
Article 7 The "regional value component" specified in Item (3) of Paragraph 1 of Article 3 of these Measures shall be calculated according to the following formula:
Regional value component = FOB price – Non-original material price × 100%
free on board
Among them, "the price of non-original materials" refers to the import cost of non-original materials, the freight and insurance premium to the destination port or place determined in accordance with the WTO Valuation Agreement, including the price of materials of unknown origin. When the non-original materials are obtained in China or Cambodia, the paid or payable price of the non-original materials should be determined as early as possible in China or Cambodia according to the transaction price determined in the WTO Valuation Agreement, excluding the freight, insurance, packaging and any other expenses for transporting the non-original materials from the supplier’s warehouse to the manufacturer’s place.
When calculating the regional value composition of goods according to the first paragraph of this article, the price of non-original materials does not include the price of non-original materials used in the production process to produce original materials.
Article 8 For goods subject to the requirements of tariff classification change under the China-Cambodia FTA, if the non-original materials used in the production process do not meet the requirements of tariff classification change, but meet all other applicable provisions of these Measures and meet one of the following conditions, they shall be regarded as original goods:
(1) Article 50 of the Tariff & mdash; For the goods in Chapter 63, the weight of all non-original materials used in the production of the goods without the required tariff classification change shall not exceed 10% of the total weight of the goods, or the price determined in accordance with Article 7 of these Measures shall not exceed 10% of the FOB price of the goods;
(2) Article 50 of the Tariff & mdash; For goods outside Chapter 63, the price of all non-original materials used in the production of goods without the required tariff classification change determined in accordance with Article 7 of these Measures shall not exceed 10% of the FOB price of the goods.
Article 9 The packaging materials and containers used to protect goods during transportation shall not affect the determination of the origin of goods.
Where the origin of the goods is determined according to the requirements of regional value composition under the China-Cambodia FTA, and the packaging materials and containers for retail use are classified together with the goods, the prices of the packaging materials and containers for retail use shall be calculated according to the prices of the original materials or non-original materials included in their respective origins.
Where the change of tariff classification under China-Cambodia FTA requires the determination of the origin of goods, and the packaging materials and containers for retail use are classified together with the goods, the origin of the packaging materials and containers for retail use does not affect the determination of the origin of goods.
Article 10 When calculating the regional value component of goods subject to the requirements of China-Cambodia Free Trade Agreement, if the accessories, spare parts or tools declared for import together with the goods are classified together with the goods in the Customs Tariff, and no separate invoice is issued, the prices of the accessories, spare parts or tools shall be calculated according to their respective countries of origin.
Where the change of tariff classification under the China-Cambodia FTA requires the determination of the origin of goods, if the accessories, spare parts or tools declared for import together with the goods are classified together with the goods in the Tariff and no separate invoice is issued, the origin of the accessories, spare parts or tools will not affect the determination of the origin of goods.
The quantity and price of accessories, spare parts and tools mentioned in the first and second paragraphs of this article shall be within a reasonable range.
Article 11 When determining whether the goods are goods of origin, the origin of the following neutral components shall not be considered:
(1) Fuel, energy, catalyst and solvent;
(2) Equipment, devices and articles used for testing or inspecting goods;
(3) Gloves, glasses, shoes and boots, clothes, safety equipment and articles;
(4) Tools, molds and moulds;
(five) spare parts and materials used to maintain equipment and buildings;
(6) Lubricants, oils (greases), synthetic materials and other materials used in production or for operating equipment and maintaining factory buildings;
(seven) other goods used in the production process of the goods but not constituting the components of the goods.
Article 12 When determining the origin of goods, interchangeable materials that are commercially interchangeable and have the same nature and cannot be distinguished by visual observation alone shall be distinguished by any of the following methods:
(1) Physical separation of materials;
(2) Inventory management methods recognized by generally accepted accounting standards of exporters. This inventory management method should be used continuously for at least one fiscal year.
Article 13 Goods of origin transported from the exporter to the importer shall retain their original qualification if they meet one of the following conditions:
(1) Not passing through other countries (regions);
(two) via other countries (regions), but at the same time meet the following conditions:
1. Goods passing through these countries or regions are only due to geographical reasons or transportation needs;
2. Not entering these countries or regions for trade or consumption;
3. When the goods pass through these countries or regions, the goods have not been treated in their territory except for loading and unloading, re-loading and unloading, or other treatments needed to keep the goods in good condition.
Article 14 The valid certificate of origin under the China-Cambodia Free Trade Agreement as stipulated in these Measures shall meet the following requirements:
(a) issued by an authorized institution in China or Cambodia;
(2) Having a unique certificate number;
(3) The basis for indicating that the goods have the qualification of origin;
(four) issued by the visa agency of the exporting member, with the authorized signature and seal of the visa agency;
(five) in accordance with the format listed in Annex 2 of these Measures, filled in English and signed and sealed by the exporter;
(six) the certificate of origin is valid for 12 months from the date of issuance.
The certificate of origin shall be issued before or at the time of shipment; If it cannot be issued before or at the time of shipment due to force majeure, it can be issued within 3 days after shipment.
Article 15 If it is impossible to apply for the issuance of the certificate of origin within the time limit stipulated in Article 14 of these Measures due to non-subjective intentional errors, negligence or other reasonable reasons, the visa agencies in China or Cambodia may reissue the certificate within 12 months from the date of shipment of the goods upon the application of the exporter. The reissued certificate of origin shall indicate the reissue.
Article 16 If the certificate of origin is stolen, lost or damaged, the exporter may apply in writing to the visa agency in China or Cambodia to issue a copy of the certificate of origin marked "CERTIFIED TRUE COPY" within the validity period of the original certificate.
A certified copy of the certificate of origin shall have the same number and date of issue as the original certificate of origin, and shall be regarded as the original certificate of origin.
Article 17 The certificate of origin shall not be altered or overprinted. If there is any change in the project, the exporter or manufacturer shall apply to the certificate of origin certification authority and provide the corresponding certification materials. The certification authority will modify the certificate of origin, affix the seal or correction seal of the certification authority to prove it, and cross out the blank parts.
Article 18 The agreed tax rate of China-Cambodia Free Trade Agreement can be applied to imported goods with the qualification of origin.
Article 19 Where the consignee of imported goods or its agent applies for applying the tax rate under the China-Cambodia FTA for imported goods of origin, it shall declare in accordance with the relevant provisions of the General Administration of Customs and handle it with the following documents:
(1) A valid certificate of origin issued by the Cambodian visa agency (see Annex 2 for the format), except for the exemption from submitting the certificate of origin as stipulated in Article 20 of these Measures;
(2) Commercial invoice of the goods;
(three) the whole transport documents of the goods.
Where goods are transported to China through other countries or regions, documents issued by the customs of other countries or regions or other documents recognized by the customs shall be submitted.
If the transport documents mentioned in Item (3) of Paragraph 1 of this Article submitted by the consignee of imported goods or his agent can meet the relevant provisions on direct transport, it is not necessary to submit the supporting documents mentioned in Paragraph 2 of this Article.
Article 20 If the FOB price of the original goods imported in the same batch does not exceed US$ 200, the consignee of the imported goods or his agent may be exempted from submitting the certificate of origin when applying for the tax rate under the China-Cambodia FTA.
In order to avoid the provisions of these measures, the provisions of the preceding paragraph shall not apply to the declaration of imported goods.
Article 21 Unless otherwise stipulated by the General Administration of Customs, if the country of origin declares the imported goods as Cambodia, and the consignee or his agent fails to obtain a valid certificate of origin before the goods go through customs formalities, he shall make a supplementary declaration to the customs as to whether the imported goods are qualified for Cambodia (see Annex 3).
If the consignee of imported goods or his agent makes a supplementary declaration to the customs in accordance with the provisions of the first paragraph of this article that the imported goods have Cambodian origin qualification and provides tax guarantee, the customs shall go through the import formalities according to law, except that the guarantee is not allowed according to the provisions of laws and administrative regulations. Where a tax guarantee equivalent to the maximum amount of tax that the goods may bear has been submitted due to reasons such as early release, it shall be deemed to be in compliance with the provisions of this paragraph on providing tax guarantee.
Article 22 In order to determine the authenticity and accuracy of the certificate of origin, to determine the origin qualification of imported goods, or to determine whether the imported goods meet other requirements stipulated in these Measures, the customs may carry out origin verification in the following ways:
(1) Requiring the consignee of imported goods or their agents, the consignor of exported goods or their agents and manufacturers to provide information and materials related to the origin of goods and the issuance of certificates of origin;
(2) Require the relevant Cambodian authorities to verify the authenticity of the certificate of origin and the origin qualification of the goods, and provide relevant information of the exporter or manufacturer and the goods when necessary;
(3) Other procedures agreed by the customs of both parties.
When necessary, the customs may conduct on-the-spot verification on overseas exporters or producers with the consent of the relevant competent authorities in Cambodia, or conduct verification by other means agreed with the relevant competent authorities in Cambodia.
While waiting for the verification results, the customs may, at the application of the consignee of imported goods or his agent, handle the guarantee release according to law, except in cases where the guarantee release is not allowed according to the provisions of laws and administrative regulations.
Article 23 Under any of the following circumstances, the customs shall go through the formalities for returning the secured property and rights according to law:
(1) The consignee of imported goods or its agent has made supplementary declaration to the customs in accordance with the provisions of these Measures and submitted a valid certificate of origin under the China-Cambodia Free Trade Agreement;
(2) The results of customs verification are sufficient to confirm the qualification of origin of the goods.
Article 24 Under any of the following circumstances, the tariff rate agreed in the China-Cambodia Free Trade Agreement shall not apply to the imported goods:
(1) The consignee of imported goods or his agent fails to apply for the application of the tax rate under the China-Cambodia Free Trade Agreement in accordance with the provisions of Article 19 of these Measures, and fails to make supplementary declaration in accordance with the provisions of Article 21 of these Measures;
(two) the goods do not have the qualification of Cambodian origin;
(three) the certificate of origin does not conform to the provisions of these measures;
(four) the goods listed in the certificate of origin are inconsistent with the actual imported goods;
(5) Within 270 days from the date of submitting the request for origin verification, the customs has not received the verification feedback from the relevant Cambodian institutions, or the feedback results do not contain enough information to determine the authenticity of the certificate of origin or the true origin of the goods;
(six) the consignee of imported goods or his agent has other acts that do not comply with the relevant provisions of these measures.
Article 25 Shippers of export goods and their agents, domestic producers and their agents who have filed with the enterprises of origin (hereinafter referred to as applicants) may apply to Chinese visa agencies for issuing certificates of origin.
Article 26 The applicant shall apply for the issuance of a certificate of origin before the shipment of the goods, and at the same time submit materials to prove the qualification of the origin of the goods. The applicant shall be responsible for the authenticity, completeness and accuracy of the materials submitted.
Twenty-seventh visa agencies shall examine the materials submitted by the applicant, and issue certificates of origin if they meet the requirements of these measures; If it does not conform to the provisions of these measures, it shall decide not to issue a certificate of origin, notify the applicant in writing and explain the reasons.
When conducting audit, the visa agency may verify the origin qualification of the goods in the following ways:
(a) require the applicant to provide supplementary information and materials related to the qualification of the origin of the goods;
(2) On-the-spot verification of the production equipment, processing procedures, raw materials and spare parts of export goods, the country (region) of origin, and the instructions, packages, trademarks, marks and marks of origin of export goods;
(3) consulting and copying relevant contracts, invoices, account books and other relevant materials.
Article 28 At the request of the relevant competent authorities in Cambodia, the customs may verify the origin of export goods in the following ways:
(a) require the applicant to provide supplementary information and materials related to the qualification of the origin of the goods;
(2) On-the-spot verification of the production equipment, processing procedures, raw materials and spare parts of export goods, the country (region) of origin, and the instructions, packages, trademarks, marks and marks of origin of export goods;
(3) consulting and copying relevant contracts, invoices, account books and other relevant materials.
Article 29 When declaring export goods, the consignor of export goods and his agent shall fill in the People’s Republic of China (PRC) Customs Declaration Form for Export Goods in accordance with the customs declaration provisions.
Article 30 If the goods originating in Cambodia are exhibited in China and sold to China during or after the exhibition, and the following conditions are met, the tax rate under the China-Cambodia Free Trade Agreement can be applied:
(1) The exporter has transported the products from Cambodia to China and exhibited them in China;
(2) After the goods were sent to the exhibition, they were not used for other purposes except for exhibition;
(3) The goods are under customs supervision during the exhibition.
When the above-mentioned exhibition goods are declared for import, the consignee or his agent shall submit the certificate of origin of the goods to the customs, indicating the name and address of the exhibition, and relevant documents proving that the goods conform to the provisions of the second paragraph of Article 13 of these Measures.
The above-mentioned goods exported to Cambodia can apply for a certificate of origin from the visa agency. If the above requirements are met, the tax rate under the China-Cambodia Free Trade Agreement can be applied in Cambodia.
Article 31 The consignor and manufacturer of export goods applying for the certificate of origin shall, within three years from the date of issuing the certificate of origin, keep the documents and records that can fully prove the qualification of the goods.
The consignee of imported goods subject to the tariff rate under the China-Cambodia Free Trade Agreement shall, within three years from the date of customs clearance of the goods, keep the documents and records that can fully prove the original qualification of the goods.
The issuing institution shall keep the application materials of the certificate of origin within 3 years from the date of issuance of the certificate of origin.
The above-mentioned documents and records can be saved in electronic or paper form.
Article 32 The meanings of the following terms in these Measures:
(1) "Aquaculture" refers to the cultivation of aquatic organisms including fish, mollusks, crustaceans, other aquatic invertebrates and aquatic plants starting from embryos such as eggs, fry, fish worms and fish eggs. Intervene in the feeding or growth process by orderly raising, feeding or preventing predation by carnivores, so as to increase the yield;
(2) "Generally accepted accounting standards" refers to the accounting standards, agreed opinions or substantive authoritative support of one party in recording income, expenditure, cost, assets and liabilities, information disclosure and preparation of financial statements. The above guidelines include not only general guiding principles that are generally applicable, but also detailed standards, practices and procedures;
(3) "Material" refers to any substance used in the production of goods, which forms a part of another goods in physical form or goods used in the production process of another goods;
(4) "Original materials" or "original goods" refer to materials or goods that are qualified for origin according to the provisions of these Measures;
(5) "Production" refers to the method of obtaining goods, including planting, feeding, mining, harvesting, fishing, aquaculture, farming, trapping, hunting, capturing, collecting, breeding, extracting, manufacturing, producing, processing or assembling goods;
(6) The WTO Valuation Agreement refers to the Agreement on the Implementation of Article VII of the 1994 General Agreement on Tariffs and Trade, which is an integral part of the Marrakesh Agreement on the Establishment of the World Trade Organization;
(7) "Non-original goods" or "non-original materials" refer to goods or materials that do not have the qualification of origin according to the provisions of these Measures, and goods or materials with unknown origin;
(8) "Neutral component" refers to the goods that are used in the production of another goods and do not constitute the components of the goods themselves;
(9) "Visa Agency" refers to an agency designated or authorized by a member to issue certificates of origin and notified to another member in accordance with the provisions of the China-Cambodia FTA. Directly under the Customs, under the Customs, China Council for the Promotion of International Trade and its local branches are visa agencies in China;
(10) "Competent Authority" refers to one or more government agencies designated by the member and notified to another member in accordance with the provisions of the China-Cambodia FTA.
Article 33 The General Administration of Customs shall be responsible for the interpretation of these Measures.
Article 34 These Measures shall come into force as of January 1, 2022.