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Article 1. These Provisions are formulated according to the Customs Law of the People's Republic of China (hereinafter referred to the Customs Law), the Regulation of the People's Republic of China on Import and Export Duties (hereinafter referred to the Duty Regulation) and other relevant laws and administrative regulations for the purpose of regulating the commodity classification of import and export goods and ensuring the accuracy and unification of commodity classification results. Article 2. The term "commodity classification" mentioned in these Provisions refers to 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 in light of the requirements 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 rulings and the decisions on commodity classification announced by the General Administration of Taxation. Article 3. The commodity classification of import and export goods by the consignees and consignors of import and export goods or their agents (hereinafter referred to the consignee and the consignor or their agents) as well as the examination and determination of commodity classification by the customs houses shall be governed by these Provisions. Article 4. The commodity classification of import and export goods shall conform to the principles of objectivity, accuracy and unification. Article 5. The commodity classification of import and export goods shall be determined in light of the actual situation of goods when the consignee and the consignor or their agents make declaration to the customs house. With respect to the goods imported and exported by way of advance declaration, the commodity classification shall be determined in light of the actual situation of goods when they are shipped to the places under customs supervision. Where it is otherwise prescribed by the provisions in any law, administrative regulation or the rule of the General Administration of Taxation, such provisions shall prevail. Article 6. The consignee and the consignor or their agents shall, according to the laws, administrative regulations and the requirements of the customs house, faithfully and accurately declare the names and specifications, etc. of import and export goods, and conduct the commodity classification of import and export goods declared, and determine corresponding commodity codes. Article 7. With respect to various kinds of import goods that are simultaneously shipped to a same port by a same transport vehicle, belong to a same consignee, for which a same bill of lading is used, and should be classified into a same commodity code according to the rules for commodity classification, the consignee or his agent shall incorporate relevant commodities into this commodity code and make declarations to the customs house together. Where it is otherwise prescribed by the provisions in any law, administrative regulation or rule of the General Administration of Customs, such provisions shall prevail. Article 8. In case the consignor or consignee or his agent provides the materials involving any business secret to the customs house and requires the customs house for keeping it confidential, he shall file a written application to the customs house in advance, specifically list the contents for confidentiality, and the customs house shall keep them confidential. No consignor or consignee or his agent may refuse to provide relevant materials to the customs house under the pretext of business secret. Article 9. The customs house shall examine the names, specifications and commodity codes of import and export goods declared by the consignor and the consignees or their agents. Article 10. The customs house may, when examining the commodity classification of the goods declared by the consignor and the consignee or their agents, exercise the following authorities according to the Customs Law and the Duty Regulation, and the consignor and the consignee or their agents shall give coordination: (1) Consulting and reproducing relevant documents and materials; (2) Requiring the consignor and the consignee or their agents to provide necessary samples and relevant materials about goods; and (3) Organizing the tests and inspections of import and export goods, and conducting the commodity classification according to the testing and inspection results confirmed by the customs house. Article 11. The customs house may require the consignor and the consignee or their agents to provide the materials required for determining the commodity classification, and if necessary, may require them to make complementary declarations. In case any consignor or consignee or his agent hides relevant conditions or delays providing or refuses to provide relevant documents or materials, the customs house may examine and determine the commodity classification of import and export goods according to the contents declared. Article 12. In case the customs house finds upon examination that the commodity code declared by a consignor or consignee or his agent is incorrect, it may determine a new commodity code according to the Measures of the Customs of the People's Republic of China for the Administration of the Collection of Duties on Import and Export Goods as well as the relevant rules and provisions on the commodity classification, and notify the consignor or consignee or his agent to revise or delete the customs declaration form according to the Measures of the Customs of the People's Republic of China for the Administration of the Revision and Withdrawal of Customs Declaration Forms of Import and Export Goods and other relevant provisions. Article 13. In case a commodity code declared by the consignor and the consignee or their agents needs to be revised, they shall file an application to the customs house according to the Measures of the Customs of the People's Republic of China for the Administration of the Revision and Withdrawal of Customs Declaration Forms of Import and Export Goods and other relevant provisions. Article 14. In case the consignor and the consignee or their agents require to discharge their goods before the customs house examines the commodity classification of goods, they shall provide the security according to the relevant provisions on the security for customs affairs. Where a license should be provided because the state puts restrictions on the entry and exit goods, but the license cannot be provided, or any other circumstance under which the security should not be applied prescribed by any law or administrative regulation occurs, the customs house shall not ask for the security and discharge the goods. Article 15. An operator of import and export goods registered at the customs house (hereinafter referred to the applicant) may, 45 days prior to the actual import or export of goods, apply to the customs house directly under the General Administration of Customs for the preliminary commodity classification (hereinafter referred to pre-classification) of the goods to be imported or exported. Article 16. To apply for the pre-classification, an applicant shall fill in and submit an Application Form of the Customs of the People's Republic of China for the Pre-classification of Goods (see Annex 1 for the format). An application for pre-classification shall be filed to the customs house directly under the General Administration of Customs at the locality of goods to be actually imported or exported. Article 17. In case the customs house directly under the General Administration of Customs deems upon examination that the commodity classification matter for which an application for pre-classification is filed has been clearly 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 announced 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 the Written Decision on the Pre-classification, see Annex 2 for the format) within 15 working days upon receipt of an application, and notify the decision to the applicant. Article 18. When an applicant imports or exports the goods described in the Written Decision on the Pre-classification within the area under the jurisdiction of the customs house directly under the General Administration of Customs that made and issued this Written Decision on the Pre-classification, he shall submit the Written Decision on the Pre-classification to the customs house on his own initiatives. Where an applicant actually imports or exports the goods described in the Written Decision on the Pre-classification, and makes declaration according to the Written Decision on the Pre-classification, the customs house shall conduct the examination and discharge the goods according to the classification opinions determined in the Written Decision on the Pre-classification. Article 19. Where there is any error in the contents of the Written Decision on the Pre-classification, the customs house directly under the General Administration of Customs that made and issued the Written Decision on the Pre-classification shall immediately make and issue a Notice of the Customs of the People's Republic of China on Revoking the Written Decision on the Pre-classification (hereinafter referred to the Notice, see Annex 3 for the format), and notify the applicant to stop the use of this Written Decision on the Pre-classification. Where relevant provisions on which the Written Decision on the Pre-classification is based alters and the Written Decision on the Pre-classification thus does not apply any more, the customs house directly under the General Administration of Customs that made and issued the Written Decision on the Pre-classification shall make and issue a Notice or release an announcement, and notify the applicant to stop the use of this Written Decision on the Pre-classification. Article 20. In case the customs house directly under the General Administration of Customs deems upon examination that the commodity classification matter for which an application for pre-classification is filed has not been clearly 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 announced by the General Administration of Customs, it shall, within 7 working days upon receipt of an application, notify the applicant to apply for an administrative ruling according to the provisions. Article 21. The General Administration of Customs may make a commodity classification decision that has the universal binding force on the import and export goods according to relevant laws and administrative regulations. The import or export of identical goods shall be governed by the commodity classification decision on identical goods. Article 22. The commodity classification decisions shall be announced to the outside by the General Administration of Customs. Article 23. In case any law, administrative regulation or any other relevant provision on which a commodity classification decision is based alters, the commodity classification decision shall be invalidated at the same time. The invalidity of a commodity classification decision shall be announced to the outside by the General Administration of Customs. Article 24. In case the General Administration of Customs finds any error in the commodity classification decision, such decision shall be cancelled timely. The cancellation of a commodity classification decision shall be announced to the outside by the General Administration of Customs. The commodity classification decision cancelled shall be invalidated as of the date of cancellation. Article 25. The duty refund, recovery of duties or collection of late fees caused by the commodity classification shall be conducted according to the relevant laws, administrative regulations and the rules of the General Administration of Customs. Article 26. Anyone who violates these Provisions and commits the smuggling act, or violates the customs supervisory provisions or the Customs Law shall be punished by the customs house according to the Customs Law and the Regulation of the Customs of the People's Republic of China on the Implementation of Administrative Penalties, and shall be subject to criminal liabilities if a crime is constituted. Article 27. The power to interpret these Provisions shall remain with the General Administration of Taxation. Article 28. These Provisions shall come 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 Order No. 80 of the General Administration of Customs on February 24, 2000 shall be simultaneously repealed. |
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