Customs Policies Update - for the Period of January 2017
Customs Policies Update - for the Period of January...
Customs Policy Update – January 2017
The Newly-issued Import Tax Policy of the “13th Five-Year Plan”, a Sustained Fuel to Energy-Saving Innovations
The Ministry of Finance, together with the State Administration of Taxation and General Administration of Customs, issued the Notice of the Import Tax Policy Regarding Support for the Development of New-type Display Device Industry (Cai Guan Shui [2016] No.62) on 5 December 2016, the Notice of the Import Tax Policy to Support Technological Innovation During the “13th Five-Year Plan” Period (Cai Guan Shui [2016] No.70) on 27 December 2016, and the Notice of the Tax Policy on Import Materials for the Exploitation of Oil (Natural Gas) in Specified Chinese Onshore Areas During the “13th Five-Year Plan” Period (Cai Guan Shui [2016] No.68) and Notice of the Tax Policy on Import materials for the Exploitation of Oil (Natural Gas) in Chinese Offshore Areas During the “13th Five-Year Plan” Period (Cai Guan Shui [2016] No.69) on 29 December 2016. The above policies are effective from 1 January 2016 to 31 December 2020.
For more information about the policy update, you may refer to our KPMG China Tax Alert through the following link:
The Newly-issued Import Tax Policy of the “13th Five-Year Plan"(PDF 343 KB)
Announcement on Adjusting the Management of Inspection and Clearance of Foreign Aid Materials
The Ministry of Commerce, the General Administration of Customs and the General Administration of Quality Supervision, Inspection and Quarantine issued the Announcement on Adjusting the Management of Inspection and Clearance of Foreign Aid Materials (Announcement of the Ministry of Commerce, the General Administration of Customs and the General Administration of Quality Supervision, Inspection and Quarantine [2016] No. 89),intending to implement marketised reform of commodity inspections of foreign aid materials from 1 January 2017. The related national laws and regulations and the corresponding working procedures for inspections of statutory materials continue to be effective, and enterprises carrying out foreign aid projects should entrust social inspection institutions to conduct the inspections of the materials which are excluded from statutory inspections. The Announcement also defines the conditions of exemption from inspection, selection of inspection institutions, Customs clearance and other aspects.
Announcement on Implementing Special Supporting Measures for the Import of Selected Agricultural Products Originating from New Zealand in 2017
The General Administration of Customs issued Announcement on Implementing Special Supporting Measures for the Imports of Cheeses Originating from New Zealand in 2017 (GAC Announcement [2017] No.1) and Announcement on Implementing Special Supporting Measures on the Import of Part of Non-condensed Milk and Cream Originating from New Zealand in 2017 (GAC Announcement [2017] No.2) on 4 January 2017, Announcement on Implementing Special Supporting Measures on the Import of Butters and Other Fat and Oil Originating from New Zealand in 2017 (GAC Announcement [2017] No.4) on 10 January 2017 and Announcement on Implementing Special Supporting Measures on the Import of Solid and Non-solid but Condensed Milk and Cream Originating from New Zealand in 2017 (GAC Announcement [2017] No.5) on 11 January 2017.
Import duties should be levied on the selected products, i.e. cheeses (HS Code: 04061000, 04063000, 04069000), parts of non-condensed milk and cream (HS Code: 04012000, 04014000, 04015000), butters and other fat and oil (HS Code: 04051000, 04059000), solid and non-solid but condensed milk and cream (HS Code: 04021000, 04022100, 04022900, 04029100), at the rate of the Most-Favoured-Nation tariff; due to the fact that the amount of import declaration of the above products which are subject to the Special Supporting Measures under the New Zealand-China Free Trade Agreement has exceeded the triggering standards of the Special Supporting Measures in 2017.
Announcement on the Amount of Two Main Agricultural Products Imported from Australia in 2016 and the Import Trigger Amount in 2017
The General Administration of Customs issued Announcement on the Amount of Two Main Agricultural Products imported from Australia in 2016 and the Import Trigger Amount in 2017 (GAC Announcement [2017] No.3) on 6 January 2017. For agricultural products of the eight selected HS Code in two main categories (beef and milk powder) which are imported from Australia under the New Australia-China Free Trade Agreement and subject to special supporting measures, the General Administration of Customs released the import amount applicable to the tariff rate of the Agreement in 2016 and the import trigger amount in 2017.
Joint Announcement on Adjusting the Catalogue for the Administration of the Import of Solid Waste
The Ministry of Environmental Protection, together with the Ministry of Commerce, the National Development and Reform Commission, the General Administration of Customs and the General Administration of Quality Supervision, Inspection and Quarantine, jointly issued the Joint Announcement on Adjusting the Catalogue for the Administration of the Import of Solid Waste (Announcement of the Ministry of Environmental Protection, the Ministry of Commerce, the National Development and Reform Commission, the General Administration of Customs and the General Administration of Quality Supervision, Inspection and Quarantine [2017] No. 3) on 9 January 2017, determining to remove seven kinds of solid waste from Catalogue of Solid Waste that Can Be Used as Raw Materials under Import Restrictions and add them into the Catalogue of Solid Waste Prohibited from Importation, in order to further standardise the management of the import of solid waste and prevent and manage the environmental pollution caused by imported waste. The seven kinds of solid waste are cane molasses (1703100000), other molasses (1703900000), mica waste (2525300000), waste and scrape of polycrystalline silicon, containing by weight not less than 99.9999999% (2804619011), other polycrystalline silicon, containing by weight not less than 99.99% (2804619091), waste, parings and scrap of rubber and powders and granules obtained therefrom (4004000090) and the leftover bits and pieces of finished leather, leather or recycled leather products (4115200090).
Travellers Departing from Hainan Island by Railways Now Enjoy the Duty-free Shopping Policy
The Ministry of Finance issued Announcement on the Inclusion of Travellers Leaving Hainan Island by Railways into the Duty-Free Shopping Policy (Ministry of Finance Announcement [2017] No.7) on 10 January 2017 and on the next day, the General Administration of Customs issued Announcement on Further Revising the Related Content of GAC Announcement [2015] No.7 (GAC Announcement [2017] No.6), both determining to include the travellers leaving Hainan Island by railways into the duty-free shopping policy. With outbound railway tickets and valid identity certificates, the travellers of 16 years of age who leave Hainan Island by railway can purchase duty-free goods in Sanya Haitang Bay Duty-free Shopping Centre or through the online sales portals of Sanya Haitang Bay Duty-free Shopping Centre and the duty-free shop in Haikou Meilan Airport. With their railway tickets, shopping receipts and identity certificates, they can pick up the duty-free goods they purchase at the delivery point of Haikou railway station and depart from the island with the goods. The duty-free purchases of a traveller within a year will be aggregated regardless of whether the traveller travels by plane or by railway. This regulation will be effective from 15 January 2017.
China and Switzerland Signed an Agreement of AEO Mutual Recognition
As China and Switzerland signed Agreement of the Government of the People’s Republic of China and the Swiss Federal Council on AEO Mutual Recognition between the Enterprise Credit Management System of the Customs of the People’s Republic of China and the Authorized Economic Operator System of the Customs of the Swiss Confederation on 16 January 2017, the AEO Mutual Recognition Project of both customs of China and Switzerland was officially initiated. At present, the Customs of both countries are actively discussing the date to implement the convenient measures of AEO Mutual Recognition.
Temporary Anti-dumping Measures against the Imports of Coplymer Terpolymer of Vinylidene Chloride—Vinyl Chloride is implemented
The Ministry of Commerce issued Announcement on Preliminary Ruling on Anti-dumping Investigation against the Imports of Coplymer Terpolymer of Vinylidene Chloride—Vinyl Chloride Originated in Japan (Ministry of Commerce Announcement [2017] No.3) on 19 January 2017, determining to implement anti-dumping measures against the imports of coplymer terpolymer of vinylidene chloride—vinyl chloride (Tariff number: 3904.5000) originating in Japan by means of a guarantee. On the same day, the General Administration of Customs issued Announcement on Implementing the Declaration Requirements of the Product Numbers Related to the Temporary Anti-dumping Measures against Coplymer Terpolymer of Vinylidene Chloride—Vinyl Chloride (GAC Announcement [2017] No.7), specifying that when a consignee declares the import of goods of the above tariff number which are included in the range of the anti-dumping measures, the number of the goods should be 39045000.10.
More Items Were Included into the Catalogue of Dual-Use Items and Technologies Prohibited from Being Exported to North Korea
The Ministry of Commerce, together with the Ministry of Industry and Information Technology, the State Administration of Science, Technology and Industry for National Defence, China Atomic Energy Authority and the General Administration of Customs, jointly issued Announcement on the Catalogue of Dual-Use Items and Technologies Prohibited from being Exported to North Korea (Announcement of The Ministry of Commerce, the Ministry of Industry and Information Technology, the State Administration of Science, Technology and Industry for National Defence, China Atomic Energy Authority and the General Administration of Customs [2017] No.9). The Announcement prohibits the export of the dual-use items and technologies and materials of conventional weapons for dual-use purposes from the date of its promulgation. The prohibition catalogue includes items used in nuclear weapons and/or missiles, items used in chemical and biological weapons, special materials and the related equipment, equipment for processing the materials, electronics, telecommunication, sensors and lasers, navigation and avionic devices, marine systems, equipment and components, and aerospace and propulsion items.
Updates on Local Customs Regulations
Beijing Municipal Office of the State Administration of Taxation Expanded the Scope of the Pilot Program of Paperless Administration of Export Tax Refunds (Exemptions)
The Beijing Municipal Office of the State Administration of Taxation issued Announcement on Expanding the Pilot Program of Paperless Administration of Export Tax Refunds (Exemptions) (Announcement of the Beijing Municipal Office of the State Administration of Taxation [2017] No.1). The Announcement enrolls the regional offices of the State Administration of Taxation and the institutions directly subordinated to them, which have the examination and approval authority for export tax refunds and exemptions, as the pilot units of the paperless administration of export tax refunds and exemptions. The pilot units can determine pilot enterprises within the area under their jurisdiction. The pilot enterprises can declare their electronic data through the export tax refunds and exemptions module on the website of the Beijing Municipal Office of the State Administration of Taxation. Except for the hard copy documents of which the content cannot be reflected on the declaration form, the pilot enterprises are not required to provide any hard copy materials, but rather only electronic data during their official declaration. The related hard copy materials for declarations should be bound and preserved by the enterprises themselves for future reference. The Announcement was effective from the date of its issuance.
Shanghai Customs Specified the Export Operation Mode of “Advance Declaration, Inspection and Clearance upon the Arrival of Goods”
Shanghai Customs issued Announcement on Specifying the Export Operation Mode of “Advance Declaration, Inspection and Clearance upon the Arrival of Goods” (Shanghai Customs Announcement [2017] No.1), specifying the requirements that a declarant of exporting goods should comply with when making advance declaration to Shanghai Customs. In accordance with the requirements, the declarant should make the declaration after loading all the containerised goods on the containers and preparing all the non-containerised goods, delivering the goods to the customs surveillance zones or premises within three days after Customs accepts the declaration and proceeding with the procedures related to the inspection within three days after the declarant receives the inspection notice. This announcement will be effective on 20 February 2017.
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