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Provisions of the Customs of the People's Republic of China about the Administration of the Commodity Classification of Import and Export Goods

  
Decree No. 158 of the General Administration of Customs

No. 158

The Provisions of the Customs of the People's Republic of China about the Administration of the Commodity Classification of Import and Export Goods have been deliberated and adopted at the executive meeting of the General Administration of Taxation on February 14, 2007. They are hereby promulgated and shall enter into force as of May 1, 2007. The Interim Measures of the Customs of People's Republic of China for the Preliminary Commodity Classification of Import and Export Goods as promulgated by Decree No. 80 of the General Administration of Customs on February 24, 2000 shall be concurrently annulled.

Director Mou Xinsheng
March 2, 2007

Provisions of the Customs of the People's Republic of China about the Administration of the Commodity Classification of Import and Export Goods

Article 1 In order to regulate the commodity classification of import and export goods and guarantee the accuracy and unification of commodity classification results, the present Provisions are formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law), the Regulation of the People's Republic of China on Import and Export Duties (hereinafter referred to as the Duty Regulation) as well as other related laws and administrative regulations.

Article 2 The term commodity classification as referred to in the present Provisions means the activities of determining the commodity codes of import and export goods under the commodity classification catalogue system of the Convention on the Commodity Name and the Code Coordination System, on the basis of the Customs Import and Export Tariff of the People's Republic of China and as required in the Annotations on Commodities and Articles under the Customs Import and Export Tariff, the Annotations on Domestic Sub-categories of the Customs Import and Export Tariff of the People's Republic of China as well as the administrative rules and the decisions on commodity classification as promulgated by the General Administration of Customs.

Article 3 The present Provisions shall apply to the commodity classification of import and export goods by the consignees and consignors of import and export goods or the agents thereof (hereinafter referred to as the consignee and the consignor or the agents thereof) and the examination and determination of commodity classification by the customhouses as well.

Article 4 The commodity classification of import and export goods shall comply with the principles of objectivity, accuracy and unification.

Article 5 The commodity classification of import and export goods shall be confirmed according to the actual condition of goods at the time of declaration to the customhouse by the consignee and the consignor or the agents thereof. As regards the goods imported and exported by advance declaration, the commodity classification of which shall be confirmed according to the actual condition of goods when they are shipped to the sites under customs surveillance. If there are otherwise provisions in any law, administrative regulation or the rule of the General Administration of Customs, such provisions shall prevail.

Article 6 The consignee and the consignor or the agents thereof shall authentically and accurately declare the names and specifications, etc. of import and export goods in accordance with the laws, administrative regulations and the requirements of the customhouse, and carry out the commodity classification of import and export goods as declared, and determine the commodity codes accordingly.

Article 7 As regards varieties of import goods that are simultaneously shipped to a same port by a same transport vehicle, and belong to a same consignee using a same bill of lading, and shall be classified into a same commodity code in accordance with the rules for commodity classification, the consignee or the agent thereof shall incorporate related commodities into this commodity code and make declarations to the customhouse together. If it is otherwise stipulated by the provisions in any law, administrative regulation or rule of the General Administration of Customs, such provisions shall prevail.

Article 8 If the consignor or consignee or the agent thereof provides to the customhouse the materials relating to any business secret and requires the customhouse to keep confidential, an application in written form shall be submitted to the customhouse in advance, and the contents for confidentiality shall be listed explicitly, and the customhouse shall keep confidential for the said materials.

No consignor or consignee or the agent thereof may refuse to provide related materials to the customhouse in excuse of business secret.

Article 9 The customhouse shall verify the names, specifications and commodity codes of import and export goods as declared by the consignor and the consignees or the agents thereof.

Article 10 When verifying the commodity classification of the goods as declared by the consignor and the consignee or the agents thereof, the customhouse may exercise the following official powers in accordance with the Customs Law and the Duty Regulation, and the consignor and the consignee or the agents thereof shall assist in coordination:

(1) it may consult and copy related documents and materials;
(2) it may require the consignor and the consignee or the agents thereof to provide necessary samples and related materials on goods; and
(3) it may organize the tests and inspections of import and export goods, and carry out the commodity classification in light of the testing and inspection results as confirmed by the customhouse.

Article 11 The customhouse may require the consignor and the consignee or the agents thereof to provide the materials as required for determining the commodity classification, and may require them to make complementary declarations if necessary.

Where any consignor or consignee or the agent thereof conceals related information or delays providing or refuses to provide related documents or materials, the customhouse may verify and determine the commodity classification of import and export goods in light of the contents as declared.

Article 12 Where any incorrect commodity code as declared by a consignor or consignee or the agent thereof is found upon verification, the customhouse may re-determine a new commodity code as required in the provisions of the Measures for the Administration of the Customs of the People's Republic of China on the Collection of Duties concerning Import and Export Goods as well as the related rules and provisions on the commodity classification, and shall inform the consignor or consignee or the agent thereof to modify or delete the customs declaration form under the Measures for the Administration of the Customs of the People's Republic of China on the Modification and Withdrawal of Customs Declaration Forms of Import and Export Goods and other related provisions.

Article 13 Where a commodity code as declared by the consignor and the consignee or the agents thereof needs to be modified, they shall submit an application to the customhouse in accordance with the Measures for the Administration of the Customs of the People's Republic of China on the Modification and Withdrawal of Customs Declaration Forms of Import and Export Goods and other related provisions.

Article 14 Where the consignor and the consignee or the agents thereof require to discharge their goods before the verification on the commodity classification of goods by the customhouse, they shall provide the guarantee in accordance with the related provisions on the guarantee for customs affairs.

The customhouse shall not handle the discharge of the goods with guarantee on the ground that a permit certificate shall be provided due to the restrictions on the entry and exit goods of the state, but the permit certificate can not be provided, or any other circumstance under which the guarantee shall not be applied as prescribed by any law or administrative regulation occurs.

Article 15 A business unit of import and export goods as registered at the customhouse (hereinafter referred to as the applicant) may apply to the customhouse directly under the General Administration of Customs for the preliminary commodity classification (hereinafter referred to as pre-classification) of the goods to be imported or exported 45 days before the actual import or export of goods.

Article 16 When applying for the pre-classification, the applicant shall fill in and file an Application Form of the Customs of the People's Republic of China for the Pre-classification of Goods (see Attachment 1 for the format).

An application for pre-classification shall be submitted to the customhouse directly under the General Administration of Customs at the place where the goods to be actually imported or exported are located.

Article 17 Where the customhouse directly under the General Administration of Customs regards upon verification that the commodity classification matter under the application for pre-classification has been explicitly prescribed in the Customs Import and Export Tariff of the People's Republic of China, the Annotations on Commodities and Articles under the Customs Import and Export Tariff, the Annotations on Domestic Sub-categories of the Customs Import and Export Tariff of the People's Republic of China, as well as any administrative ruling or decision on commodity classification as promulgated by the General Administration of Customs, it shall make and issue a Written Decision of the Customs of the People's Republic of China on the Pre-classification of Goods (hereinafter referred to as the Written Decision on the Pre-classification, see Attachment 2 for the format) within 15 workdays as of the receipt of an application, and inform the decision to the applicant.

Article 18 When importing or exporting the goods as described in the Written Decision on the Pre-classification within the region under the jurisdiction of the customhouse directly under the General Administration of Customs that made and issued this Written Decision on the Pre-classification, the applicant shall initiatively submit the Written Decision on the Pre-classification to the customhouse.

In case an applicant imports or exports the goods as described in the Written Decision on the Pre-classification in an actual condition, and makes declaration in accordance with the Written Decision on the Pre-classification, the customhouse shall carry out the verification and discharge the goods in light of the classification opinions as determined in the Written Decision on the Pre-classification.

Article 19 In case of any error in the contents of the Written Decision on the Pre-classification, the customhouse directly under the General Administration of Customs that made and issued the Written Decision on the Pre-classification shall timely make and issue a Circular of the Customs of the People's Republic of China on Revoking the Written Decision on the Pre-classification (hereinafter referred to as the Circular, see Attachment 3 for the format), and inform the applicant to stop using the said Written Decision on the Pre-classification.

In case of any alteration in the related provisions on which the Written Decision on the Pre-classification is based that leads to the non-application of the Written Decision on the Pre-classification, the customhouse directly under the General Administration of Customs that made and issued the Written Decision on the Pre-classification shall make and issue a Circular or publicize an announcement, and inform the applicant to stop using this Written Decision on the Pre-classification.

Article 20 Where the customhouse directly under the General Administration of Customs regards upon verification that the commodity classification matter under the application for pre-classification has not been explicitly prescribed in the Customs Import and Export Tariff of the People's Republic of China, the Annotations on Commodities and Articles under the Customs Import and Export Tariff, the Annotations on Domestic Sub-categories of the Customs Import and Export Tariff of the People's Republic of China, any administrative ruling or decision on commodity classification as publicized by the General Administration of Customs, it shall inform the applicant to apply for an administrative ruling in accordance with the provisions within seven workdays as of the receipt of an application.

Article 21 The General Administration of Customs may make a decision on commodity classification that has the universal binding force on the import and export goods in accordance with related laws and administrative regulations.

The commodity classification decision on identical goods shall apply to the import or export of identical goods.

Article 22 The General Administration of Customs shall publicize the commodity classification decisions.

Article 23 In case of any alterations in any law, administrative regulation or any other related provision on which a commodity classification decision is based, the commodity classification decision shall be invalid simultaneously.

The General Administration of Customs shall publicize the decision on the invalidity of a commodity classification.

Article 24 In case of any error in the decision on the commodity classification as found by the General Administration of Customs, such decision shall be annulled in a timely manner.

The annulment of a decision on commodity classification shall be publicized by the General Administration of Customs. The decision on commodity classification as annulled shall be invalid as of the date of annulment.

Article 25 The duty refund, recovery of duties or collection of late fees due to the commodity classification shall be handled in accordance with the related laws, administrative regulations and the rules of the General Administration of Customs.

Article 26 Anyone that is in violation of the present Provisions and commits the smuggling act, or is in violation of the customs surveillant provisions or the Customs Law shall be punished by the customhouse in accordance with the Customs Law and the Regulation of the Customs of the People's Republic of China on the Implementation of Administrative Penalties; and if a constituted crime, it shall be subject to criminal liabilities.

Article 27 The present Provisions shall be subject to the interpretation of General Administration of Customs.

Article 28 The present Provisions shall enter into force as of May 1, 2007. The Interim Measures of the Customs of People's Republic of China for the Preliminary Commodity Classification of Import and Export Goods promulgated by Decree No. 80 of the General Administration of Customs on February 24, 2000 shall be concurrently abrogated.

Attachments:
1. Application Form of the Customs of the People's Republic of China for the Pre-classification of Goods(Omitted)
2. Written Decision of the Customs of the People's Republic of China on the Pre-classification of Goods(Omitted)
3. Circular of the Customs of the People's Republic of China on Revoking the Written Decision on the Pre-classification(Omitted)
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