The General Administration of Customs ("GAC") has recently issued the Amended Administrative Measures of the Customs of the People's Republic of China for the Origins of Imported and Exported Goods under the Framework Agreement on Comprehensive Economic Co-operation between the People's Republic of China and the Association of Southeast Asian Nations (the "Measures") which take effect from August 20, 2019.
According to the Measures, imported or exported goods that meet one of the given conditions, including "being totally acquired or produced in China or in a member state of the Association of Southeast Asian Nations (ASEAN)" shall be deemed as the goods of origins under the China-ASEAN Framework Agreement, adding that the conventional tax rate set out in the China-ASEAN Framework Agreement may apply to those goods originating from an ASEAN member state that comply with the provisions of the Measures, provided that the final production process of such goods is completed within the territory of such ASEAN member state and the goods are directly transported from this member state to a place within the territory of China. Moreover, the Measures note that an effective certificate of origin (or movement certificate) should meet seven requirements, including "being issued by an agency authorized by China or an ASEAN member state". Under any of several circumstances, e.g. where the goods are not eligible to be deemed as goods originating from an ASEAN member state, the conventional tax rate set out in the China-ASEAN Framework Agreement shall not apply to such imported goods.