General Administration of Customs, Oversight of Export Processing Zones Tentative Measures (Revised)

Promulgated: September 2 2003
Effective: November 1 2003

Main contents: Article 20 of the Measures is amended to make it more specific that scraps, damaged goods, substandard goods and rejects, etc. generated in the course of processing shall be taxed according to their condition at the time of domestic sale. An import licence is no longer required even if such merchandise is subject to import licensing. An import licence from the environmental protection department, however, is required if involving waste products restricted from import.
Article 44, which authorizes the General Administration of Customs to interpret the Measures, is removed.
Related legislation: PRC Customs Law (Revised), Jul 8 2000, CLP 2000 No.7 p10