Announcement of the General Administration of Customs, the National Development and Reform Commissio2025-05-09 13:45:09
Announcement of the General Administration of Customs, the National Development and Reform Commission, the Ministry of Finance, the Ministry of Agriculture and Rural Affairs, the Ministry of Commerce, and the State Taxation Administration [2025] No. 83 – Announcement on Adjusting the Management Measures for Processing Trade Within and Outside Special Customs Supervision Areas and Bonded Supervision Premises
Announcement of the General Administration of Customs, the National Development and Reform Commission, the Ministry of Finance, the Ministry of Agriculture and Rural Affairs, the Ministry of Commerce, and the State Taxation Administration [2025] No. 83
May 9, 2025
In order to enhance the management of goods in the processing trade within and outside special customs supervision areas and bonded supervision premises which are subject to tariff quota administration, trade remedy measures, measures for suspending tariff concession obligations and imposing additional tariff, and measures for imposing additional tariff for the purpose of retaliatory tariff (hereinafter collectively referred to as the "Four Measures"), the following matters are hereby announced as below with the approval of the State Council:
I. Scope of Applicable Goods
(1) Goods subject to tariff quota administration: wheat, corn, rice, cotton, sugar, wool, wool tops, and fertilizers subject to tariff quota administration in China in accordance with the Protocol on the Accession of the People's Republic of China and relevant regulations.
(2) Goods subject to trade remedy measures, measures for suspending tariff concession obligations and imposing additional tariff, and measures for imposing additional tariff for the purpose of retaliatory tariff: The goods subject to the aforesaid measures refer to, respectively, the goods under anti-dumping measures, countervailing measures, and safeguard measures, the goods for which tariff concession obligations are suspended or additional tariffs are imposed, and the goods under the measures in which additional tariff are imposed for the purpose of retaliatory tariff, in accordance with relevant Chinese laws and regulations.
II. Relevant Management Measures
(1) For the bonded business involving the import of goods subject to the Four Measures, enterprises engaged in processing trade within and outside special customs supervision areas and bonded supervision premises shall establish special account books. Goods imported from overseas which are subject to the Four Measures shall not be bonded if they are not kept in the special account books.
Goods subject to the measures for imposing additional tariff for the purpose of retaliatory tariff may be imported into existing bonded account books (the "ordinary account books") provided that they are eligible for relevant exclusion measures and all additional tariffs have been excluded, except where the goods are simultaneously subject to other measures.
(2) Goods subject to the Four Measures and their finished products from bonded processing may circulate between special account books under bonded status but shall not be circulated to an ordinary account book under bonded status.
Goods subject to the Four Measures that are imported from overseas but are not processed may be sold domestically in accordance with existing regulations. Finished products from boned processing of the goods subject to the Four Measures may also be sold domestically if they have not undergone bonded circulation, with tariffs levied on all bonded imported materials, and import value-added tax (VAT) and consumption tax governed by the existing regulations, and the Four Measures shall apply. Goods that have undergone bonded circulation shall not be sold domestically but may be exported.
(3) The goods that are not subject to the Four Measures and are used in the processing of goods subject to the Four Measures shall be included in the special account book for management. The unused parts of the goods not subject to the Four Measures may be circulated to ordinary account books under bonded status.
The goods not subject to the Four Measures as mentioned above include those directly imported from overseas and not subject to the Four Measures, the domestically procured goods for which export tax rebates have been claimed, and the goods transferred from an ordinary account book to a special account book.
(4) Scrap materials, defective products, and by-products generated from processing trade under special account books shall not be sold domestically and shall be either re-exported or destroyed in accordance with existing regulations.
(5) Special account books shall not be used for entrusted processing businesses within the areas.
(6) Goods under cross-border e-commerce are subject to existing cross-border e-commerce account management rules. However, those which are subject to the Four Measures shall not be transferred to ordinary account books that are not under cross-border e-commerce.
(7) For imported materials within special customs supervision areas that are not subject to the Four Measures but are processed into any finished products subject to the Four Measures, selective tariff collection is not applicable to domestic sale. Import duties shall be levied based on the actual state of the goods(finished products), with import VAT and consumption tax governed by the existing regulations, and the Four Measures shall apply.
III. Other Matters
(1) Enterprises within special customs supervision areas that use duty-free equipment within the customs supervision period to undertake entrusted processing services with the corn, wheat, rice, and cotton provided by enterprises outside the areas are not required to have their export licenses verified when such corn, wheat, rice, and cotton are brought into the areas from domestic territory outside the areas.
(2) Goods subject to the Four Measures that have already entered into the ordinary account books for processing trade within and outside special customs supervision areas and bonded supervision premises before the effective date of this Announcement shall be subject to the existing regulations. For goods newly included in the scope of the Four Measures due to policy adjustments after the effective date of this Announcement, no adjustments shall be made to their management measures if they have already entered into relevant account books for processing trade within and outside special customs supervision areas and bonded supervision premises.
(3) For goods subject to prohibitive or restrictive import and export measures, such measures shall be implemented in accordance with the existing national regulations.
(4) The term "special customs supervision areas" mentioned in this Announcement refers to comprehensive bonded zones, bonded port zones, bonded zones, and the Zhuhai Park of the Zhuhai-Macao Cross-Border Industrial Zone. The term "bonded supervision premises" herein includes bonded logistics centers, bonded warehouses, and export supervision warehouses.
(5) This Announcement shall come into effect on June 10, 2025. In the event of any inconsistencies between this Announcement and existing regulations, the former shall prevail. The joint announcement of the General Administration of Customs, the National Development and Reform Commission, the Ministry of Finance, the Ministry of Agriculture and Rural Affairs, the Ministry of Commerce, and the State Taxation Administration [2024] No.44 (Announcement on Adjusting the Management Measures for the Sugar for Processing Trade Within and Outside Special Customs Supervision Areas) shall be repealed simultaneously.
This Announcement is hereby given.
