The General Administration of Customs ("GAC") has recently issued the Announcement on Adjusting the Declaration Requirements for Goods Entering and Leaving the Areas (Sites) under Special Customs Supervision under Preferential Trade Agreements (the "Announcement"), with effect from January 1, 2020.
The Announcement expressly states that as for the imported goods, for which an application will be filed for enjoying the conventional or preferential rate when they are transported out of the areas (sites) under special customs supervision for domestic sale, except for the circumstance stated in Article 3, the consignee of the imported goods or its agent does not have to fill out the customs declaration form for imported goods or the record-filing list for inbound goods pursuant to the requirements set out in the Specification for the Fill-out of the Customs Declaration Form for Imported/Exported Goods when such goods are transported from overseas into the said areas (sites). When the imported goods are transported out of the said areas (sites) for domestic sale, the importer shall, as required, fill out the customs declaration form for imported goods, and declare the certificate of origin either in a paperless manner or in the traditional paper-based manner at its own discretion. Meanwhile, the Announcement states that if the actual status of the imported goods for declaration prior to domestic sale, compared with their previous status at the time of entry into the said areas (sites) from overseas, reveals any processing or adjustment beyond the scope of allowable minor processing or adjustments specified in the relevant preferential trade agreement, the conventional or preferential rate shall not be applicable.