General Administration of Customs, Implementation of the «Rules of Origin for Trade in Goods»under the «Mainland and Hong Kong Closer Economic Partnership Arrangement» Provisions

Promulgated: December 30 2003
Effective: January 1 2004
Interpreting authority: General Administration of Customs
Applicability: The Provisions apply to goods imported from Hong Kong under the Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA), excluding those imported by means of processing trade (Article 2).

Main contents: The origin of goods directly imported from Hong Kong under CEPA shall be confirmed as Hong Kong provided that the goods are wholly obtained or have undergone substantial transformation in Hong Kong. Goods such as mineral products mined or extracted in Hong Kong, and plants or vegetable products harvested or collected in Hong Kong are the goods wholly obtained in Hong Kong (Article 3). "Substantial transformation" referred in the Provisions shall be determined under the standards of "manufacturing or processing operations", "change in tariff heading", "value-added content", "other standards" or "mixed standards", and implemented in accordance with the "Standards for Goods of Hong Kong Origin in Enjoying Preferential Measures for Trade in Goods Table".
Related legislation: Mainland and Hong Kong Closer Economic Partnership Arrangement, Jun 29 2003, CLP 2003 No.6 p7; PRC Customs Law, Jul 8 2000, CLP 2000 No.7 p10 and PRC Import and Export Tariffs Rules