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CHINA: "International Tax Review - China Looking Ahead (Sixth Edition) Dec-2016" alert

CHINA: "International Tax Review - China Looking Ahead (Sixth Edition) Dec-2016" alert. 92-page report by KPMG China.

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back to index backCHINAtalk May,  2016


Customs Policy Update - for the Period of April 2016

China Customs issued the Administrative Rulings on Commodity Classification of 2016 (III)

The General Administration of Customs released the Announcement on Issuing the Administrative Rulings on Commodity Classification of 2016 (III) (GAC Announcement No. [2016] 22) on 29 March 2016. Under the rulings, Redbull energy drinks (No. Z2016-008) will be classified into Tariff No. 2202.1000 and protein purifiers (No. Z2016-009) into Tariff No. 8479.8999, effective on 1 May 2016.

Provisions on the export of dual-use goods and technologies to Iran

In order to implement UN Security Council Resolution 2231, the Ministry of Commerce, the Ministry of Foreign Affairs, the China Atomic Energy Authority and the General Administration of Customs jointly issued the Announcement on Provisions on the Export of Dual-use Nuclear Goods and Technologies to Iran, which prescribes matters such as materials to be filled out and submitted by exporters, review procedures and regulatory requirements.

A list of mineral products embargoed against North Korea

On 5 April 2016, the Ministry of Foreign Affairs and the General Administration of Customs jointly issued the Announcement on the List of Mineral Products Embargoed against North Korea (MOF and GAC Announcement No. [2016] 11) to implement relevant UN Security Council resolutions. The Announcement prohibits the import of coal, iron, iron ore, gold ore, titanium ore, vanadium ore and rare earth from North Korea, and the export of jet fuel to North Korea, including naphtha-type jet fuel, kerosene-type jet fuel and kerosene-type rocket fuel, and also provides for exceptions.

China Customs implements temporary anti-dumping measures on importing acrylic fibres originally produced in Japan, South Korea and Turkey

The General Administration of Customs issued the Announcement on the Implementation of Temporary Anti-dumping Measures on Importing Acrylic Fibres Originally Produced in Japan, South Korea and Turkey (GAC Announcement No. [2016] 24) on 1 April 2016, stating that effective from 2 April 2016, the import of acrylic fibres originally produced in Japan, South Korea and Turkey (Tariff No. 55013000, 55033000 and 55063000) will be subject to not only currently applicable tariffs and input VAT, but also anti-dumping deposits and input tax VAT deposits calculated on the basis of a supplier-specific ratio and formula.

China Customs imposes anti-dumping taxes on the import of sack paper originally produced in the United States, the European Union and Japan

The General Administration of Customs issued the Announcement on Imposing Anti-dumping Taxes on the Import of Sack Paper Originally Produced in the United States, the European Union and Japan (GAC Announcement No. [2016] 27) on 8 April 2016, stating that effective from 10 April 2016, the import of sack paper originally produced in the United States, the European Union and Japan (Tariff No. 48042100 and 48043100) will be subject to not only currently applicable tariffs, but also anti-dumping taxes and related input VAT at a supplier-specific tax rate and calculation formula for a period of five years.

Multiple authorities released batches of the List of Cross-border E-commerce Retail Imports

The Ministry of Finance and other ten authorities jointly issued and implemented the Announcement on Releasing the List of Cross-border E-commerce Retail Imports (Announcement No. [2016] 40 of the Ministry of Finance, the State Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Agriculture, the Ministry of Commerce, the General Administration of Customs, the State Administration of Taxation, the General Administration of Quality Supervision, the China Food and Drug Administration, the Endangered Species Import and Export Management Office, and the State Cryptography Administration) on 6 April 2016. On 15 April 2016, the Ministry of Finance and other 12 authorities jointly issued and implemented the Announcement on Releasing the List of Cross-border E-commerce Retail Imports (Second Batch) (Announcement No. [2016] 47 of the Ministry of Finance, the State Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Environmental Protection, the Ministry of Agriculture, the Ministry of Commerce, the Industrial and Commercial Bank of China, the General Administration of Customs, the State Administration of Taxation, the General Administration of Quality Supervision, the State Administration of Press, Publication, Radio, Film and Television, the China Food and Drug Administration, and the Endangered Species Import and Export Management Office). The first batch of the list released on 7 April 2016 includes 1,142 commodities with 8-digit tariff numbers ranging from certain food and beverages, clothing and shoes, household appliances and certain cosmetics, paper diapers, children's toys to thermos cups. The second batch of the list released on 15 April 2016 includes 151 commodities with 8-digit tariff numbers, which were determined on the basis of the first list by relevant authorities. The two lists provide clarifications on licensing and customs clearance to be in line with the tax policy on cross-border e-commerce retail imports.

The China Food and Drug Administration and the General Administration of Quality Supervision provided explanations on the notes concerning certain goods in the List of Cross-border E-commerce Retail Imports

The China Food and Drug Administration provided explanations on the notes concerning certain goods in the List of Cross-border E-commerce Retail Imports: (1) a certificate of registration for formula will not be needed for the import of infant formula milk powder through cross-border e-commerce at the time being, but starting from 1 January 2018, such a certificate is necessary for sale of the milk powder within China; (2) explanations were provided for cosmetics imported for the first time” so termed in the notes of the List regarding cosmetics; and (3) explanations were provided for the requirement that medical devices, special food (including healthcare food and formulated special food for therapeutic purposes) required for registration or filing under certain laws and regulations shall be registered or filed in accordance with such laws and regulations”. The General Administration of Quality Supervision also made clarifications on how to understand applicable to bonded e-shopping only” that appears in the notes of the List.

China Customs addresses regulatory issues regarding cross-border e-commerce retail imports and exports

On 6 April 2016, the General Administration of Customs issued the Announcement on Issues Related to the Regulation of Cross-border E-commerce Retail Imports and Exports (GAC Announcement No. [2016] 26) to facilitate regulatory work on cross-border e-commerce retail imports and exports, and promote healthy and sound development of the e-commerce business. The Announcement provides detailed rules with respect to corporate management, customs clearance, taxation, logistic monitoring, return of goods and other areas, and will supersede GAC Announcement No. [2014] 56 on and from its effective date.

China Customs released the Schedule of Classification of Entry Articles and the Schedule of Dutiable Value of Entry Articles

On 6 April 2016, the General Administration of Customs issued the Announcement on the Schedule of Classification of Entry Articles of the People's Republic of China and the Schedule of Dutiable Value of Entry Articles of the People's Republic of China (GAC Announcement No. [2016] 25), which, in accordance with Circular No. [2016] 2 of the Customs tariff Commission of the State Council, makes adjustments to the classification and tariff rates in the Schedule of Classification of Entry Articles of the People's Republic of China and the Schedule of Dutiable Value of Entry Articles of the People's Republic of China previously released as part of GAC Announcement No. [2012] 15, but the principles governing the determination of classification rules and dutiable value remain unchanged.

KPMG has prepared an issue of China Tax Alert to introduce and analyse this matter, which can be accessed from the link below:

China’s New Regulations Unveiled to Standardise the Import of Cross-border E-commerce Retail Goods and Articles

China Customs revised the Customs Declaration Form for Import and Export Goods and the Registration Manifest of Entry and Exit Goods


On 15 April 2016, the General Administration of Customs issued the Announcement on Revising the Format of the Customs Declaration Form for Import and Export Goods and the Registration Manifest of Entry and Exit Goods (GAC Announcement No. [2016] 28), clarifying the revisions concerning the declaration form for import and export goods, as well as the Registration Manifest of entry and exit goods, with the purpose of further standardising how consignors and consignees should file customs declaration for imports and exports. It is worth noting that Confirmation of Special Relationship”, Confirmation of Pricing Impacts” and Confirmation of Payment of Royalties” as newly added items will be printed below where the articles are presented in the declaration form and the Registration Manifest. The newly formatted form and manifest will be used from 16 May 2016. Unused forms and manifests with the old format shall cease to be effective, with the exception of those that had been printed out and sealed by customs.   

China Customs deepened the reform for integrated customs clearance across a special customs zone and bonded logistics centre (Type B)

The General Administration of Customs issued and implemented the Announcement on Deepening the Reform for Integrated Customs Clearance across Special Customs Zones and Bonded Logistics Centre (Type B) (GAC Announcement No. [2016] 29) on 27 April 2016 to continue to drive regional integration of customs clearance, and formulate an regional regulatory mechanism that caters to the development needs of bonded processing, bonded logistics and bonded services so that national development strategies can be better served. Based on the Announcement of the General Administration of Customs on Implementing the Reform for Customs Clearance Integration in a Special Customs Zone and Bonded Regulatory Area (GAC Announcement No. [2015] 47), the Announcement provides further clarifications on declaration procedures, customs inspection, transportation, clearance procedures and other matters involved in customs declarations filed by way of integrated customs clearance by enterprises in a special customs zone and bonded logistics centre (Type B).

China Customs accepts the electronic form of origin certificates under the Hong Kong and Macau CEPA

The General Administration of Customs issued the Announcement on the Electronisation of Origin Certificates under the Hong Kong and Macau CEPA (GAC Announcement No. [2016] 30) on 29 April 2016, stating that starting from 1 May 2016, customs will accept origin certificates issued by Hong Kong and Macau institutions in an electronic form under the CEPA, and will not require a consignee of import goods or its agent to provide an original copy of the certificate during import declaration, but a printed version of the certificate may be required to be provided by an importer if deemed necessary. This Announcement will facilitate the trade between the Chinese mainland and Hong Kong and Macau.

Updates on Local Customs Regulations

Beijing Customs abolished Announcement No. [2015] 7 of Beijing Customs
Beijing Customs issued Announcement No. [2016] 3 of Beijing Customs on 7 April 2016 to provide clarifications on relevant provisions on the bonded exhibition and transaction business within and outside a special customs zone and bonded regulatory premise in accordance with the requirement of the Announcement of the General Administration of Customs on Bonded Exhibition and Transactions (Shu Jia Fa No. [2015] 266). In order to meet the requirement of the General Administration of Customs, streamline on-site procedures, and standardise law enforcement, Beijing Customs decided to abolish Announcement No. [2015] 7 of Beijing Customs.

Shanghai Customs implemented the reform to effect Nationwide Customs Declaration with Registration at One Place”
Shanghai Customs issued the Announcement on Issues Related to the Implementation of the Reform for Nationwide Customs Declaration with Registration at One Place” for Declaration Enterprises (Announcement No. [2016] 4 of Shanghai Customs) on 28 April, with the following rulings: a declaration enterprise that had obtained a certificate of registration with Shanghai Customs can file electronic declaration data to any customs authorities across the country through an existing declaration filing system and undertake relevant customs declaration procedures; a declaration enterprise that had obtain a certificate of registration with any customs authorities across the country can send electronic declaration data to Shanghai Customs through the China E-port Pre-entry System and undertake relevant customs declaration procedures. The Announcement aims to meet the requirement of the General Administration of Customs with respect to the reform for Nationwide Customs Declaration with Registration at One Place”, and will take effect on and from 16 May 2016.

Guangzhou Customs implemented the Internet + Processing Trade” model
Guangzhou Customs issued the Announcement on the Implementation of the Internet + Processing Trade” Model (Announcement No. [2016] 2 of Guangzhou Customs) on 7 April 2016 to facilitate the regulation of bonded goods, improve regulatory efficiency and optimise public service. The Internet + Processing Trade” model includes six initiatives incorporating Internet + Account Setup (registration)”, Internet + Account Revision”, Internet + Outward Processing”, Internet + Deep Processing Transfer”, Internet + domestic sale taxation” and Internet + Verification”. Enterprises engaged in processing trade can realise self-declaration free of charge through an e-port pre-entry terminal that can be downloaded and installed on the service platform of Guangzhou Customs.

Guangzhou Customs drives the Internet + Easy Clearance” reform
In order to facilitate customs clearance for import and export enterprises, Guangzhou Customs issued the Announcement on Deepening the Internet + Easy Clearance” Reform (Announcement No. [2016] 3 of Guangzhou Customs) on 8 April 2016, adding two new initiatives, namely, Internet + Quick Registration” and Internet + Self-Management” as part of the Internet +” model, and launching the Internet + Easy Clearance” Electronic Information Platform of Guangzhou Customs for trial run to drive the Customs Online” initiative.

To download 6-page China Tax Alert, please click here.

Source: KPMG China
- GAI




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