Notice on Adjustment to the Relevant Lists in Major Technical Equipment Import Tax Policies (MOF, GAC, SAT jointly Announcement [2019] No. 38)
The Ministry of Finance, Ministry of Industry and Information Technology, General Administration of Customs, State Administration of Taxation and National Energy Administration jointly released the Announcement on Adjustment to the Relevant Lists in Major Technical Equipment Import Tax Policies. The relevant contents are as follows:
Announcement on Paying VAT by Instalments for Equipment Imported for Active Matrix Organic Light-Emitting Diode (AMOLED) Display Devices (MOF, GAC, SAT jointly Announcement [2019] No. 47)
This announcement was jointly released by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation. To support domestic entities that manufacture new-type display devices, the policy of paying VAT by instalments for imported equipment of AMOLED display device projects is implemented as follows:
Announcement on the Cancellation of Tax-Exempt Limits Administered under the Relevant Import Tax Policies for New-type Display Devices (MOF, GAC, SAT jointly Announcement [2019] No. 50)
In order to further leverage import tax policies and adapt to the rules of the market economy, the Ministry of Finance, General Administration of Customs, and State Administration of Taxation jointly revised the Notice on the Relevant Import Tax Policies for Supporting the Development of the New-type Display Device Industry (Cai Guan Shui No. 62 [2016]) as follows:
Announcement on the Cancellation of Tax-Exempt Limits Administered under the Import Tax Policies for Key Science and Technology Projects (MOF, NDRC, SAT, GAC, MST jointly Announcement [2019] No. 52)
In order to further leverage import tax policies and adapt to the rules of the market economy, the Ministry of Finance, the National Development and Reform Commission, the State Administration of Taxation, the General Administration of Customs and the Ministry of Science and Technology jointly revised the Relevant Import Tax Policies for Key Science and Technology Projects (Cai Guan Shui No. 28 [2010]) as follows:
Announcement on Adjusting and Expanding the List of Cross-border e-Commerce Retail Imports (MOF, MOC, GAC jointly Announcement [2019] No. 96)
The Ministry of Finance, the Ministry of Commerce, the General Administration of Customs and other 10 government departments jointly release the Announcement on Adjusting and Expanding the List of Cross-border e-Commerce Retail Imports. The relevant contents are as follows:
In order to implement the requirements of the State Council for adjusting and expanding the List of Cross-border e-Commerce Retail Imports and to promote the healthy development of the cross-border e-commerce retail import sector, the List of Cross-border e-Commerce Retail Imports (2019 Version) was released, and it has been effective since 1 January 2020.
Additionally, on that date the Announcement of 13 Departments including the Ministry of Finance on Adjusting the List of Cross-border e-Commerce Retail Imports (Announcement [2018] No. 157) was repealed.
Announcement on the Uniform Handling of Major Declarations through the International Trade “Single Window” (GAC, MT, NT jointly Announcement [2019] No. 197)
The General Administration of Customs, the Ministry of Transport and the National Immigration Administration announced that from 16 December 2019, declarations of imported and exported goods, manifests and transportation will be handled by the international trade “Single Window.” Other declaration channels will only be used for emergencies.
Announcement on Temporarily Suspending the Imposition of Additional Tariffs on Certain Imported Goods Originating from the U.S. (CTC Announcement [2019] No. 7)
The Customs Tariff Commission of the State Council decided to temporarily suspend the imposition of additional tariffs on certain imported goods originating from the U.S. The relevant issues are as follows:
Announcement on the Second Set of Exemption Lists for the First Batch of U.S. Products Subject to Additional Tariffs (CTC Announcement [2019] No. 8)
The Customs Tariff Commission of the State Council has organised the review of the valid applications and decided to exclude certain products from the first group of U.S. products subject to additional tariffs. Such products will not be subject to additional tariffs imposed by China as countermeasures against the U.S. Section 301 measures from 26 December 2019 to 25 December 2020 (for 1 year).
Announcement on the Issuance of the Customs Import and Export Tariffs of the People’s Republic of China (2020) (CTC Announcement [2019] No. 9)
The Customs Import and Export Tariffs of the People’s Republic of China (2020) was released by the Customs Tariff Commission of the State Council on 26 December 2019, and became effective on 1 January 2020. Where any other law or administrative regulation includes other adjustments to import and export tariff items and rates, the provisions of such laws or administrative regulations shall prevail.
Announcement on the 2020 Plan for Adjustments to Provisional Import and Export Tariff Rates (CTC Announcement [2019] No. 50)
From 1 January 2020, the Customs Tariff Commission of the State Council made adjustments to the import and export tariff rates for certain commodities, which mainly include:
I. Adjustments to import tariff rates
1.Most favoured nation (MFN) tariff rates
2.Tariff quota rates
3.Conventional tariff rates and preferential tariff rates.
II. Export tariff rates
Effective on 1 January 2020, export tariffs rates or export provisional tariff rates shall still apply to 107 exported commodities including ferrochrome, for which the tariff rates and the categories of commodities remain unchanged.
Announcement on Adjusting Certain Domestic Subheading Annotations (CTC Announcement [2019] No. 51)
The Customs Tariff Commission of the State Council released the announcement on adjusting certain domestic subheading annotations on 30 December 2019.
Announcement on Smooth Transition in the Administration of Imports and Exports of Commercial Cryptography (MOFCOM Announcement [2019] No. 38)
The State Cryptography Administration, the Ministry of Commerce and the General Administration of Customs released the Announcement on the Smooth Transition in the Administration of Imports and Exports of Commercial Cryptography on 30 December 2019. The relevant contents are as follows:
This announcement was effective from 1 January 2020.
Announcement on the Catalogue of Goods Subject to Automatic Import Licencing in 2020 (MOFCOM Announcement [2019] No. 63)
In accordance with the Foreign Trade Law of the People’s Republic of China, the Administrative Regulations of the People’s Republic of China for the Import and Export of Goods, the Administrative Measures for the Automatic Import Licencing of Goods, the Administrative Measures for the Import of Electromechanical Products, the Implementation Measures for Automatic Import Licencing for Electromechanical Products and other relevant laws, administrative regulations and provisions, the Ministry of Commerce and the General Administration of Customs released the Catalogue of Goods Subject to Automatic Import Licencing in 2020, which came into effect on 1 January 2020. Announcement [2018] No. 101 released by the Ministry of Commerce and the General Administration of Customs was abolished upon the effectiveness of aforesaid Catalogue.
Announcement on Relevant Matters Concerning Paperless Operations in the Application Process for Import Licencing and Customs Clearance (MOFCOM Announcement [2019] No. 64 )
In order to deepen the reform regarding “Delegate Power, Streamline Administration and Optimize Government Services”, and for the purposes of promoting “Internet + government” services, improving foreign trade management and facilitating the steady growth of foreign trade, in accordance with the Foreign Trade Law of the People’s Republic of China, the Administrative Licencing Law of the People’s Republic of China, the Administrative Regulations of the People’s Republic of China for the Import and Export of Goods, the Multiple Provisions of the State Council on Online Government Services, the Administrative Measures for Automatic Import Licencing of Goods, and other relevant laws, administrative regulations and provision, the Ministry of Commerce and the General Administration of Customs decided to implement paperless operations in the application process for import licencing and customs clearance.
Announcement on the Catalogue of Goods Subject to Import Licences in 2020 (MOFCOM Announcement [2019] No. 65)
In accordance with the Foreign Trade Law of the People’s Republic of China, the Administrative Regulations of the People’s Republic of China on the Import and Export of Goods, the Administrative Regulations for Ozone Depleting Substances, the Administrative Measures for the Import Licencing of Goods, the Administrative Measures for the Import of Electromechanical Products, the Administrative Measures for the Import of Specific Used Electromechanical Products and Goods and other relevant laws, administrative regulations and provision, the Ministry of Commerce and the General Administration of Customs released the Catalogue of Goods Subject to Import Licence in 2020. The Catalogue came into effect on 1 January 2020. Announcement [2018] No. 107 released by the Ministry of Commerce and General Administration of Customs was abolished upon the effectiveness of aforesaid Catalogue.
Announcement on the Catalogue of Goods Subject to Export Licences in 2020 (MOFCOM Announcement [2019] No. 66)
In accordance with the Foreign Trade Law of the People’s Republic of China, the Administrative Regulations of the People’s Republic of China on the Import and Export of Goods, the Administrative Regulations on Ozone Depleting Substances, the Administrative Measures for the Export Licencing of Goods and other relevant laws, administrative regulations and provision, the Catalogue of Goods Subject to Export Licences in 2020 (“the Catalogue”) and other relevant documents were released.
Announcement on the Issuance of the Catalogue of Dual-Use Items and Technologies Subject to Import and Export Licencing (GAC Announcement [2019] No. 68)
In accordance with the Administrative Measures for Import and Export Licencing for Dual-use Items and Technologies (MOC, GAC Order [2005] No. 29) and the Import and Export Tariffs of the People’s Republic of China of 2019, the Ministry of Commerce and the General Administration of Customs have adjusted the Catalogue of Dual-use Items and Technologies Subject to Import and Export Licencing.
The announcement was effective from 1 January 2020. On this date the Catalogue of Dual-use Items and Technologies Subject to Import and Export Licencing (MOC, GAC Announcement [2018] No.104) was repealed.
Announcement on Accepting ATA Carnets for Temporarily Imported Sporting Goods (GAC Announcement [2019] No. 193 )
The General Administration of Customs announced that they would accept ATA carnets for sporting goods that are temporarily imported starting on 1 January 2020. Goods used in sport competition, sport performances and trainings are allowed to be temporarily imported with ATA carnets.
Announcement on Implementing the Catalogue for Guiding Industry Restructuring (Version 2019) (GAC Announcement [2019] No. 196 )
On 30 October 2019, the National Development and Reform Commission promulgated the Catalogue for Guiding Industry Restructuring (Version 2019) through the Order No. 29. This Catalogue became effective on 1 January 2020. On 11 December 2019, the General Administration of Customs made an announcement on some issues related to the implementation of the Catalogue.
Announcement on Matters Concerning the Networking of Electronic Information Regarding Origins under the China-Georgia Free Trade Agreement (GAC Announcement [2019] No. 198)
For the purposes of facilitating customs regulation-compliant clearance for goods under the Free Trade Agreement between the Government of the People’s Republic of China and the Government of Georgia (hereinafter referred to as the “Agreement”), the General Administration of Customs announced on 13 December 2019 that the “China-Georgia Electronic Origin Information Exchange System” would be officially launched on 1 January 2020 in order to transmit electronic data regarding certificates of origin in real-time under the Agreement.
Announcement on Lifting the Embargo on Aftosa Disease from Japan (GAC Announcement [2019] No. 200)
The General Administration of Customs announced that they would abolish the embargo on Aftosa Disease from Japan and allow artiodactyla animals and their products to be imported from Japan. The announcement was effective upon its release. Announcement [2010] No. 45, which was jointly released by the former General Administration of Quality Supervision and Inspection and the Ministry of Agriculture, was simultaneously repealed.
Announcement on Lifting the Embargo on Mad-cow Disease from Japan (GAC Announcement [2019] No. 202)
The General Administration of Customs announced that they would abolish the embargo on boneless beef harvested from cattle that are less than 30 months old from Japan. The announcement was effective upon its release. Announcement [2001] No. 143, which was jointly released by the former General Administration of Quality Supervision and Inspection and the Ministry of Agriculture, simultaneously repealed. The requirements for inspecting and quarantining boneless beef from Japan will be formulated separately.
Announcement on Improving the Inspection and Supervision of Inbound Bonded Oil (GAC Announcement [2019] No. 204)
For the purposes of implementing the Notice by the State Council on Effectively Replicating and Promoting the Fifth Group of Reform Pilot Programmes for Pilot Free Trade Zones (the State Council Letter No. 38 [2019]), the General Administration of Customs announced that starting on 31 December 2019 they would replicate and promote the “inspection and supervision system for bonded oil entering China” on a nationwide level. The aforementioned inspection and supervision system was originally launched on a trial basis by the China (Zhejiang) Pilot Free Trade Zone from 31 December 2019.
Announcement on the Issuance of the Revised Administrative Measures for the Origins of Imported and Exported Goods under the Free Trade Agreement between the Government of the People’s Republic of China and the Government of the Republic of Sngapore (GAC Announcement [2019] No. 205)
The State Council has approved the Protocol of the Government of the People’s Republic of China and the Government of the Republic of Singapore on Revising the Free Trade Agreement between the People’s Republic of China and the Republic of Singapore. Consequently, the revised administrative measures for the origins of imported and exported goods officially became effective on 1 January 2020.
The General Administration of Customs released administrative measures for accurately determining the origin of imported and exported goods under the Free Trade Agreement, and those measures became effective on 1 January 2020.
Announcement on Issues Related to the Imposition of Special Safeguard Measures on the Import of Agricultural Products under the Free Trade Agreement (GAC Announcement [2019] No. 207)
The General Administration of Customs released the Announcement on Issues Related to the Imposition of Special Safeguard Measures on the Import of Agricultural Products under the Free Trade Agreement on 23 December 2019. The relevant contents are as follows:
The announcement became effective on 1 January 2020. Additionally, on this date General Administration of Customs Announcements [2008] No. 91, [2014] No. 96, [2015] No. 66 were repealed.
Announcement on Simplifying the Process for Extending the Validity Period for Bonded Logistics Centres (Type B) (GAC Announcement [2019] No. 210)
The General Administration of Customs announced that from 1 January 2020, extension applications for bonded logistics centres (Type B) will be examined and approved by the direct supervising customs. An enterprise that operates a bonded logistics centre (Type B) shall perform the period extension application procedures 30 days before the date on which the “Registration Certificate for Bonded Logistics Centre the (Type B)” is set to expire, and such application will be accepted by direct supervising customs. After the application is approved by the customs, the valid period of the registration certification will be extended 3 years.
Announcement on the Issuance of the Administrative Standards for Designated Customs Supervision Sites (GAC Announcement [2019] No. 212)
The General Administration of Customs released the Administrative Standards for Designated Customs Supervision Sites on 23 December 2019. The relevant contents are as follows:
Announcement on the Cancellation of Validity Terms for the Registrations of Declaration Enterprises and their Branches (GAC Announcement [2019] No. 213)
On 24 December 2019, the General Administration of Customs announced that it would cancel validity terms for the registrations of declaration enterprises and their branches. The relevant contents are as follows:
Announcement on Promoting the Comprehensive Reform of “Two-step Declaration” (GAC Announcement [2019] No. 216)
The General Administration of Customs released the Announcement on Promoting the Comprehensive Reform of “Two-step Declaration” on 26 December 2019. The relevant contents are as follows:
The announcement became effective on 1 January 2020. Other related matters shall be implemented in accordance with General Administration of Customs Announcement [2019] No. 127.
Announcement on Simplifying and Standardising Customs Verification and Making Processing Trade More Convenient (GAC Announcement [2019] No. 218)
The General Administration of Customs released the Announcement on Simplifying and Standardising Customs Verification and Making Processing Trade More Convenient on 26 December 2019. The simplified processes are as follows:
Announcement on Promoting and Implementing Inspection Supervision Facilitation Measures for Imported Auto Components and Parts (GAC Announcement [2019] No. 219)
The General Administration of Customs released the Announcement on Promoting and Implementing Inspection Supervision Facilitation Measures for Imported Auto Components and Parts on 27 December 2019. The relevant contents are as follows:
The announcement was effective on 30 December 2019.
Announcement on Adjustments for the Catalogue of Imported and Exported Commodities Subject to Inspection (GAC Announcement [2019] No. 220)
The General Administration of Customs announced that from 1 January 2020, 199 HS codes involving fabric, garments, textile machinery, and cold rolled steel plates shall no longer be subject to additional customs supervision requirement “A.” No import inspection is required for such items.
Announcement on Matters Relating to Regulatory Measures for Market Procurement Trade and Related Regulatory Methods (GAC Announcement [2019] No. 221)
The General Administration of Customs released the Announcement on Matters Relating to Regulatory Measures for Market Procurement Trade and Related Regulatory Methods on 27 December 2019. The relevant contents are as follows:
The announcement was effective immediately after release. Additionally, on this date GAC Announcement [2014] No. 54 and the former General Administration of Quality Supervision and Inspection Announcement [2012] No. 31 were repealed.
Announcement on Ceasing the Verification of “Certificates of Approval for Foreign-invested Enterprises” (GAC Announcement [2019] No. 226)
The General Administration of Customs announced that from 1 January 2020, when foreign-invested international cargo transport agent enterprises apply for the establishment of customs clearance for inbound and outbound express consignment business, or when foreign-invested consignees or consignors conduct cancellation of their enterprises, customs would no longer verify their “Certificate of Approval for Foreign-invested Enterprises”.
Announcement on the Issuance of the Customs Standards for the Certification of Enterprises (GAC Announcement [2019] No. 229)
On 27 December 2019, the General Administration of Customs released the Customs Standards for the Certification of Enterprises including specific standards for cross-border e-commerce platform enterprises and for inbound and outbound express operators, implemented together with the Customs Measures of the People’s Republic of China for the Administration of Enterprise Credit.
This announcement will be effective from 1 March 2020. Starting 1 September 2020, customs will re-certify the above-mentioned enterprises in accordance with article 1 and 2 in the announcement.
Announcement on Abolishing 447 Sets of Industrial Standards for Entry-exit Inspection and Quarantine (GAC Announcement [2019] No. 231)
The General Administration of Customs decided to abolish 447 sets of industrial standards for entry-exit inspection and quarantine on 31 December 2019. The announcement was effective immediately upon its release.
Announcement on Adjusting the Filing Format for Customs Declaration Forms for Imported and Exported Goods (GAC Announcement [2019] No. 232)
The General Administration of Customs issued the Announcement on Adjusting the Filing Format for Customs Declaration Forms for Imported and Exported Goods on 31 December 2019. The announcement pointed out that enterprises that make customs declarations via electronic data exchange can generate electronic data declaration forms in accordance with the requirements set out in the announcement. The announcement was effective immediately upon its release.
Announcement on Regulating the Declaration of “Destination Inspection and Quarantine Agency” Items in Declaration Forms (Beijing Customs Announcement [2019] No. 16)
On 4 December 2019, Beijing Customs released the Announcement on Regulating the Declaration of “Destination Inspection and Quarantine Agency” Items in Declaration Forms. If the enterprise does not fill the declaration form in accordance with the provisions and this results in the customs authority at the destination being unable to perform the inspection or results in an inconvenience to the enterprise’s business, the enterprise should submit an application to revise the “Destination Inspection and Quarantine Agency” item in the declaration form.
Announcement on Launching the Global ATA Carnet Electronic System (Beijing Customs Announcement [2019] No. 17)
Beijing Customs released the Announcement on Launching the Global ATA Carnet Electronic System on 13 December 2019. The announcement pointed out that system testing has been completed and that the Mercury System would be launched for Beijing Capital International Airport and Beijing Daxing International Airport on 1 January 2020.
Northen Region
Eric Zhou
China Trade and Customs Services
Lead Partner
Email: ec.zhou@kpmg.com
Tel: +86 (10) 8508 7610
Helen Han
Partner
Email:h.han@kpmg.com
Tel:+86 (10) 8508 7627
Eastern and Western Region
Anthony Chau
Partner
Email: anthony.chau@kpmg.com
Tel: +86 (21) 2212 3206
Dong Cheng
Partner
Email: cheng.dong@kpmg.com
Tel: +86 (21) 2212 3410
Rachel Tao
Director
Email: rachel.tao@kpmg.com
Tel: +86 (21) 2212 3473
Southern Region
Grace Luo
Partner
Email: grace.luo@kpmg.com
Tel: +86 (20) 3813 8609
Vivian Chen
Partner
Email: vivian.w.chen@kpmg.com
Tel: +86 (755) 2547 1198
Phillip Xia
Director
Email: philip.xia@kpmg.com
Tel: +86 (20) 3813 8674
Stella Jin
Director
Email: stella.jin@kpmg.com
Tel: +86 (755) 2547 1152
Hong Kong
Daniel Hui
Partner
Email: daniel.hui@kpmg.com
Tel: +852 2522 7815
© 2021 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in China, KPMG, a Macau partnership and KPMG, a Hong Kong partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited ("KPMG International"), a private English company limited by guarantee. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International.
For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.