On January 1, 2010, the China-ASEAN Free Trade Area was officially established. This is the first free trade zone established between China and other countries, and it is also the free trade zone with the largest population built so far. However, it is understood that in the current textile trade between China and ASEAN countries, textile and garment enterprises do not use the tariff preferences and trade facilitation of the free trade zone at a high rate. The main reason is that they are not familiar with the relevant regulations in the free trade zone. To this end, I will now sort out and classify the relevant regulations on textiles in the Free Trade Zone, hoping to be helpful to the majority of enterprises in carrying out bilateral trade.
Question: What products can apply for tariff reduction or exemption?
Answer: The China-ASEAN Free Trade Area’s tax reduction for goods is divided into two categories, one is normal goods and the other is sensitive goods. The tax reduction process is divided into two levels. One is for China and the old members of ASEAN (Brunei, Indonesia, Malaysia, Philippines, Singapore and Thailand) to reduce taxes simultaneously; the other is for the new members of ASEAN (Cambodia, Laos, Myanmar and Vietnam). Slightly delayed tax cuts.
The first category is normal goods, which are divided into first-track products and second-track products. For track one normal products, China and old ASEAN members have implemented zero tariffs since January 1, 2010; new ASEAN members will reduce tariffs to zero in 2015. For Track II products, China and old ASEAN members will cancel tariffs on January 1, 2012; new ASEAN members should eliminate tariffs on Track II normal products on January 1, 2018.
The second category is sensitive products. Sensitive products are products that need to be protected domestically, so their final tax rate will not be reduced to zero. The Agreement on Trade in Goods stipulates that sensitive products are divided into generally sensitive products and highly sensitive products. China has proposed a list of sensitive products that applies to ten countries at the same time; the ten ASEAN countries have proposed separate lists of sensitive products for China.
The tax reduction model for general sensitive products is: (1) China and old ASEAN members will reduce it to 20% on January 1, 2012, and further reduce it to less than 5% on January 1, 2018. (2) The number of new members of ASEAN has been reduced to 20% since January 1, 2015, and further reduced to less than 5% on January 1, 2020.
The tax reduction model for highly sensitive products is: (1) China and old ASEAN members will reduce the tax to less than 50% before January 1, 2015. (2) The number of new ASEAN members will be reduced to less than 50% before January 1, 2018.
Question: What are the rules of origin of the China-ASEAN Free Trade Area?
Answer: The rules of origin of the China-ASEAN Free Trade Area stipulate that original products are divided into two categories: one category is completely obtained products, that is, products that completely use raw materials and parts from the country of origin and are produced and manufactured domestically. The other category is products that are not fully obtained, that is, products that do not completely use raw materials from the country of origin, or do not complete all production and manufacturing processes in the country. It is required that the ingredients in the region should not be less than 40% of the product’s FOB price, or it can be used The value-added accumulation method in the free trade zone calculates the price of the final export product, as long as the accumulated content exceeds 40%. In addition to the above situations, specific origin standards may also be adopted, that is, goods that have been substantially changed within the territory of a contracting party shall be regarded as originating products of that contracting party. There are currently 401 textiles with 6-digit tax numbers that are applicable to this standard. Among them, 6 products (wool) are not applicable to the value-added standard and can only adopt this standard. The rest can choose to apply the value-added standard and tax item change standard, or choose to apply the value-added standard and Processing procedure standards.
Question: How to apply for a certificate of origin?
Answer: The China-ASEAN Certificate of Origin is only responsible for accepting applications and issuing the local branches of the General Administration of Quality Supervision, Inspection and Quarantine. The exporter or client should submit an application for a certificate of origin to the inspection and quarantine agency in writing, fill in the certificate of origin and sign it, and also submit relevant documents (such as invoices for raw materials, parts, finished products and other related items).
At present, my country has implemented online application, and exporters can apply directly online. For specific procedures, please check the website of the local quality inspection department.
Question: What should I do if I do not apply for the certificate of origin in time or if it is lost?
Answer: Due to reasonable reasons, the certificate of origin is not issued when the goods are exported or immediately after export. The enterprise can reissue the certificate of origin within one year from the date of shipment of the goods, but the word “reissue” must be marked on the certificate of origin. .
If the certificate of origin is stolen, lost or destroyed, the exporter may submit a written application to the inspection and quarantine agency to issue a certified true copy of the original certificate and the third copy.
Question: If the export destination of the product changes, will the certificate of origin still be valid?
Answer: If the export destination of the product changes, and the product has been submitted to the customs of the original importing country for inspection, the importer should submit a written application to the customs, and the customs will endorse the change of destination for all or part of the product on the certificate of origin. , and then return the original copy to the importer. The third copy should be returned to the issuing authority.
If the export destination changes during shipment to the importing country specified in the certificate of origin, the exporter should submit a written application, accompanied by the issued certificate of origin, requesting that all or part of the product be re-certified.
Question: When should the certificate of origin be submitted to the customs of the importing country?
Answer: The certificate of origin (original) should be submitted to the customs of the importing country within 4 months from the date of visa; however, if the product has passedFor transit transportation, the submission period can be extended to 6 months; if the submission period is exceeded due to force majeure or other reasonable reasons beyond the control of the exporter, the importing country should also accept the expired certificate of origin.
When exporting products, in addition to the certificate of origin, the exporter should also submit the following documents to the customs of the importing country: a combined transport bill of lading issued by the exporting country; a copy of the original commercial invoice of the product; other documents proving that the product complies with the direct shipment rules; Processing certificate (for goods transshipped via Hong Kong and Macau); if transshipped via a third party not in a free trade zone, a cargo flow certificate issued by the customs office of the exporting party is also required. (Yu Huabo, Director of Silk Department, China Chamber of Commerce for Import and Export of Textiles
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