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When the goods are declared for import, the consignee of the imported goods or its agent shall fill in the “Customs Customs Import Customs Declaration Form” in accordance with the customs declaration requirements, declare the applicable treaty rate or preferential tax rate, and submit the valid certificate of origin of the goods at the same time. Original, or the declaration of origin of the relevant preferential trade agreement, the original commercial invoice of the goods, transport documents and other commercial documents. If the goods are transported to China through other countries or regions, they shall also submit the supporting documents such as the intermodal bill of lading that proves to comply with the relevant provisions of the “Regulations on the Administration of Customs Import and Export Commodities of the Customs of the People's Republic of China” (hereinafter referred to as the “Provisions on the Administration of Preferential Origin”). If it is temporarily stored in other countries or regions, it shall also submit other documents issued by the customs of the country or region in accordance with the relevant provisions of the Provisional Regulations on the Administration of Preferential Origin. The certificate of origin submitted by the consignee of the imported goods or its agent to the customs shall comply with the relevant preferential trade agreement regarding the certificate format, the content of the certificate, the signature, the deadline for submission, etc., and the documents such as commercial invoices and customs declarations. The content matches.
If the origin is declared as a member of a preferential trade agreement member or region, and the consignee of the imported goods and its agent fail to submit the certificate of origin or the declaration of origin in accordance with the relevant provisions of the Provisional Regulations on the Administration of Preferential Origin, they shall Whether the imported goods have the qualifications of the corresponding preferential trade agreement member countries or regions, and the supplementary declaration shall be submitted to the customs according to the format of the relevant provisions of the “Provisions on the Administration of Preferential Origin”. The Customs may, according to the application of the consignee of the imported goods or its agent, release the goods at the agreed tax rate or preferential tax rate, and then release the goods in accordance with the regulations and conduct customs statistics.
If the Customs considers it necessary to verify the authenticity of the certificate of origin submitted by the consignee of the imported goods or its agent, and whether the goods are originated in the member countries or regions of the PTA, the MFN rate, the ordinary tax rate applicable to the goods or Other tax rates are equivalent to the equivalent of the tax payable, and the goods are released, and the import procedures are carried out in accordance with the regulations, and customs statistics are carried out. When the Customs deems it necessary, it may request the exporting member state or regional authority to verify the origin of the imported goods under the preferential trade agreement, or to conduct verification visits on the origin of the goods in accordance with the provisions of the corresponding preferential trade agreements.
In any of the following cases, the agreed tax rate or preferential tax rate is not applicable to imported goods:
1. The consignee of the imported goods or its agent did not submit the certificate of origin and the declaration of origin when the goods were declared for import, nor did they make a supplementary declaration on whether the imported goods have the original qualifications;
2. The consignee of the imported goods or its agent did not provide other commercial documents such as commercial invoices and transport documents, nor did it submit other documents that proved in compliance with the provisions of Article 14 of the Preferential Management of Origin Regulations;
3. After inspection or verification, confirm that the origin of the goods does not conform to the declared content, or that the true origin of the goods cannot be determined;
4. Others do not meet the requirements of the Preferential Management of Origin Regulations and the corresponding preferential trade agreements.