Import and Export Trade Data

In October 2024, Chinas total import and export value was 522.4 billion US dollars, a decrease of 0.6% compared to September this year and a year-on-year increase of 6.1% compared to October last year; In terms of exports, the export amount in October was 309.06 billion US dollars, a decrease of 1.8% compared to September this year and a year-on-year increase of 12.7% compared to October last year; In terms of imports, the import amount in October was 213.34 billion US dollars, a decrease of 3.9% compared to September this year and a year-on-year decrease of 3.9% compared to October last year. The trade surplus of goods was 95.72 billion US dollars, with a cumulative total of 78.526 billion US dollars from January to October.

In October 2024, Chinas imports of mechanical and electrical products amounted to 612.77 billion yuan (exports 1331.69 billion yuan), and the cumulative imports of mechanical and electrical products from January to October amounted to 57450.9 billion yuan (exports 123618.1 billion yuan), an increase of 8.5% (export growth 8.0%) compared to the same period last year; Among them, in October, the import of integrated circuits was 25.08 billion (export 27.68 billion), with an import amount of 242.87 billion yuan (export 93.22 billion yuan). From January to October, the import was 2241.98 billion yuan (export 931.77 billion yuan), an increase of 15% (export increase of 21.4%) compared to the same period last year. In October, the import of medical devices was 6.65 billion yuan (export 11.84 billion yuan), and from January to October, the import was 74.17 billion yuan (export 112.92 billion yuan), a decrease of 8% (export growth of 7.4%) compared to the same period last year.

1. Measures for the Administration of Import and Export Goods Taxation by the Customs of the Peoples Republic of China (General Administration of Customs Order No. 272)

http://www.customs.gov.cn/customs/302249/302266/302267/6176833/index.html

Issuance Date: October 28, 2024

Effective Date: December 1, 2024

Article 1: In order to ensure the implementation of national tax policies, strengthen the collection and management of customs taxes, ensure lawful taxation, safeguard national taxation, and protect the legitimate rights and interests of taxpayers, these Measures are formulated in accordance with the provisions of laws and administrative regulations such as the Customs Law of the Peoples Republic of China (hereinafter referred to as the Customs Law) and the Customs Tariff Law of the Peoples Republic of China (hereinafter referred to as the Customs Tariff Law).

Article 2: The collection and management of customs taxes shall follow the principles of lawful administration, rate based collection, and strict refund and compensation.

Article 3: These Measures shall apply to the collection and management of import and export tariffs and customs duties in the import process

Customs agency taxation in the import process includes import value-added tax and import consumption tax.

Article 4: The consignee of imported goods is the taxpayer responsible for import tariffs and customs duties at the import stage. The shipper of exported goods is the taxpayer of export tariffs.

E-commerce platform operators, logistics companies, and customs declaration companies engaged in cross-border e-commerce retail imports, as well as units and individuals who are obligated by laws and administrative regulations to withhold and pay customs duties and import related customs duties, are the withholding agents of customs duties and import related customs duties.

Article 5: According to the actual needs of tax collection and management, the General Administration of Customs shall establish a comprehensive tax management leading group work coordination mechanism to guide the national customs in carrying out import and export tax collection and management work.

Article 6 Customs and its staff shall keep confidential the trade secrets, personal privacy, and personal information of taxpayers and withholding agents that they become aware of during the performance of their duties in accordance with the law, and shall not disclose or illegally provide them to others.

Taxpayers and withholding agents may request in writing to the customs to keep their trade secrets confidential, specifying the content that needs to be kept confidential, but shall not refuse to provide relevant information to the customs on the grounds of trade secrets.

Chapter 2: Collection of Taxes

Section 1 Tax Declaration

Article 7 Taxpayers and withholding agents shall handle the customs declaration and tax payment procedures in accordance with the law when importing and exporting goods, and submit relevant documents in accordance with regulations. When deemed necessary by the customs, taxpayers and withholding agents shall also provide relevant information necessary for determining the taxable price, commodity classification, and place of origin. If the information provided is in a foreign language, taxpayers and withholding agents shall provide Chinese translations and be responsible for the completeness and accuracy of the translated content when required by the customs.

Article 8 Taxpayers and withholding agents shall, in accordance with laws, administrative regulations and relevant provisions, truthfully and standardly declare the taxable price, commodity number, commodity name and specification model, place of origin, quantity and other tax related information of imported and exported goods, calculate and declare the tax amount to the customs.

Article 9: In order to determine the taxable amount of imported and exported goods, the customs may require taxpayers and withholding agents to make supplementary declarations in accordance with relevant regulations. Taxpayers and withholding agents may also proactively request supplementary declarations when deemed necessary.

Article 10 Before the actual import and export of goods, the customs may, upon application and in accordance with relevant regulations, make a preliminary ruling on the relevant elements or valuation methods of the taxable price of imported goods, the classification of imported and exported goods, and the place of origin.

Taxpayers and withholding agents who import or export goods that fall under the same circumstances as those listed in the pre ruling decision during the validity period of the pre ruling decision shall declare them in accordance with the pre ruling decision and be recognized by the customs.

Section 2 Taxable Amount

Article 11 The taxable amount of imported and exported goods shall be determined based on the taxable price, commodity classification, place of origin, quantity, applicable tax rate, and collection exchange rate.

Article 12 The tariff rates applicable to imported and exported goods shall be determined in accordance with the provisions of the Customs Law on most favored nation tariff rates, agreement tariff rates, preferential tariff rates, ordinary tariff rates, export tariff rates, tariff quota tariff rates or provisional tariff rates.

The applicable import value-added tax rate and consumption tax rate for imported goods shall be determined in accordance with relevant laws, administrative regulations, and relevant provisions.

The tax rates for imported goods subject to anti-dumping measures, anti subsidy measures, safeguard measures, corresponding measures taken in accordance with the principle of reciprocity, or retaliatory tariffs shall be implemented in accordance with relevant laws, administrative regulations, and provisions.

Article 13: If the prices and related expenses of imported and exported goods are denominated in foreign currencies, the taxable price shall be calculated by converting them into RMB at the exchange rate and rounding them up to the nearest cent.

The collected exchange rate used by the customs every month is the central parity rate of the RMB exchange rate published by the China Foreign Exchange Trading Center authorized by the Peoples Bank of China on the third Wednesday of the previous month. If the third Wednesday is not a trading day in the inter-bank foreign exchange market, the central parity rate of the RMB exchange rate published on the next trading day will be adopted. If there is a significant fluctuation in the above-mentioned exchange rate, the General Administration of Customs may, if deemed necessary, establish a separate exchange rate for calculation and publicly announce it.

Article 14: Import and export goods shall be subject to the tax rate and exchange rate implemented on the date of completion of declaration by taxpayers and withholding agents.

Before the arrival of imported goods, if the customs approves the declaration in advance, the tax rate implemented on the date of declaration of the transportation vehicle carrying the goods shall be applied, and the exchange rate implemented on the date of completion of the declaration shall be applied.

The import and transit transportation of goods shall be subject to the tax rate and exchange rate implemented on the date of completion of the declaration by the customs at the destination. Before the goods enter the country, if they are approved by the customs to be declared in advance, the tax rate implemented on the date of declaration of the transportation vehicle carrying the goods shall be applied, and the exchange rate implemented on the date of completion of the declaration shall be applied; If the goods are approved by the customs to be declared before arriving at the destination after entering the country, the tax rate implemented on the date of arrival of the transportation vehicle carrying the goods at the destination and the exchange rate implemented on the date of completion of the declaration shall apply.

The export transit transportation of goods shall be subject to the tax rate and exchange rate implemented on the date of completion of declaration by the customs at the place of origin.

Approved by the customs, import and export goods subject to centralized declaration shall be subject to the tax rate and exchange rate implemented on the date of completion of declaration for each import and export of goods.

The imported goods with "two-step declaration" shall be subject to the tax rate and exchange rate implemented on the date of completion of the summary declaration.

According to relevant regulations, goods that have been re declared after applying for revocation of the customs declaration shall be subject to the tax rate and exchange rate applicable to the initial customs declaration.

For imported goods sold by customs in accordance with the law due to failure to declare within the prescribed time limit, the tax rate and exchange rate implemented on the date of declaration of the transportation vehicle carrying the goods shall apply.

Article 15: In any of the following circumstances, the tax rate and exchange rate implemented on the date when the taxpayer or withholding agent handles the tax procedures shall apply:

（1） Bonded goods will no longer be transported out of the country and will be sold domestically;

（2） Goods subject to tax reduction or exemption have been approved for transfer, repurposing or other disposal;

（3） Temporarily imported goods are not transported out of the country or temporarily exported goods are not transported back into the country;

（4） Lease imported goods for purchase or pay taxes in installments.

Article 16: The applicable tax rate and exchange rate for supplementary collection or refund of import and export goods taxes shall be determined in accordance with the provisions of Article 14 or Article 15 of these Measures.

If taxpayers or withholding agents violate regulations and need to recover taxes, the tax rate and exchange rate implemented on the date of the violation shall apply; If the date of occurrence of the behavior cannot be determined, the tax rate and exchange rate implemented on the day when the customs discovered the behavior shall apply.

Article 17: Customs duties shall be calculated in accordance with the provisions of the Customs Law, based on ad valorem, volume based, or composite methods.

The customs agency shall calculate the import tax in accordance with the applicable tax types, tax items, tax rates, and calculation formulas stipulated by relevant laws and administrative regulations.

Unless otherwise specified, the taxable amount of customs duties and import taxes shall be calculated according to the following formula:

The taxable amount of tariffs based on price=taxable price x tariff rate ratio

The tariff payable based on quantity=quantity of goods x tariff rate

The taxable amount of composite tariff=taxable price × tariff ratio rate+quantity of goods × tariff quota rate

The taxable amount of import consumption tax levied based on price=[[][[]][[][[]]][[][[]][[][[]]]][[][[]][[][[]]][[][[]][[][[]]]]](taxable price+tariff amount)/(1- consumption tax proportional rate)] x consumption tax proportional rate

The taxable amount of import consumption tax based on quantity=quantity of goods x fixed consumption tax rate

The taxable amount of consumption tax in the import process of composite taxation=[[][[]][[][[]]][[][[]][[][[]]]][[][[]][[][[]]][[][[]][[][[]]]]](taxable price+tariff amount+quantity of goods x consumption tax fixed rate)/(1- consumption tax proportional rate)] x consumption tax proportional rate+quantity of goods x consumption tax fixed rate

The taxable amount of value-added tax in the import process=(taxable price+tariff amount+import consumption tax amount) x value-added tax rate

Article 18: In case of overflow or shortage of bulk import and export goods, the following provisions shall be followed:

（1） If the excess quantity is within 3% of the quantity indicated in the contract or invoice, or if the quantity is short, the tax shall be levied according to the quantity indicated in the contract or invoice;

（2） If the excess quantity exceeds 3% of the quantity indicated in the contract or invoice, taxes shall be levied based on the actual import and export quantity.

Article 19: Customs duties, import duties, late fees, interest, etc. shall be calculated in Chinese yuan and rounded to the nearest whole point using the rounding method.

The threshold for customs duties, import duties, and late fees shall be implemented in accordance with the exemption limit for one shipment of goods stipulated by the State Council.

Section 3 Tax Payment

Article 20 Taxpayers and withholding agents shall pay taxes within 15 days from the date of completing the declaration. Except for special circumstances that require tax risk management.

Taxpayers and withholding agents who choose the consolidated taxation mode may collect and pay taxes within 15 days from the date of completion of the declaration or before the end of the fifth working day of the following month.

For those who fail to pay taxes on time, the customs shall charge a late fee of 0.05% of the overdue tax per day from the expiration of the payment deadline until the date of full payment of the taxes.

If the payment deadline falls on a Saturday, Sunday or other rest day or statutory holiday, it shall be extended to the first working day after the rest day or statutory holiday. If the State Council temporarily adjusts the rest days and working days, the customs shall calculate the payment deadline according to the adjusted situation.

Article 21 Taxpayers and withholding agents may choose electronic payment methods or bank counter payment methods to pay taxes.

Article 22: The date on which the bank receives the tax payment shall be the date on which the taxpayer or withholding agent pays the tax in full.

Taxpayers and withholding agents may print their own payment vouchers after paying the taxes and late fees.

Article 23: If a taxpayer or withholding agent is unable to pay taxes on time due to force majeure or adjustments in national tax policies, they may apply to the customs and provide tax guarantee, and the payment can be postponed for a maximum of six months.

Chapter 3 Tax Collection under Special Circumstances

Section 1: Indemnity of Goods Without Cost

Article 24: Imported goods without compensation shall not be subject to import tariffs or customs duties at the import stage; Export goods without cost compensation and without imposing export tariffs.

The term no cost compensation goods referred to in the preceding paragraph refers to goods that are identical to the original goods or comply with the contract agreement, and are compensated or replaced free of charge by the shipper, carrier, or insurance company of the imported or exported goods due to damage, shortage, poor quality, or non-compliance with specifications after customs clearance.

Article 25 Taxpayers shall declare and handle the import and export procedures for goods without compensation to the customs within the time limit for claiming compensation stipulated in the original import and export contract and not exceeding three years from the date of release of the original goods for import and export.

Article 26: Taxpayers shall submit a compensation agreement signed by both the buyer and seller when declaring the import and export of goods as compensation for no cost.

When deemed necessary by the customs, taxpayers shall also submit inspection certificates or other relevant supporting documents issued by qualified commodity inspection agencies for the original import and export goods that are damaged, short, of poor quality, or do not meet specifications.

Article 27: If the goods declared by taxpayers for import and export as compensation without cost are not completely identical to the free replacement goods returned from the country or from the country, or do not fully comply with the contract, the reasons shall be explained to the customs.

If there is no change in the tariff code of the goods that are declared for free replacement for import and export and the goods that are declared for free replacement, taxpayers shall determine their taxable price, calculate and declare taxes in accordance with the relevant regulations for determining the taxable price of import and export goods and the applicable tax rate and exchange rate for the import and export of the goods that are declared for free replacement. If the taxable amount is higher than the tax already paid for the goods that have been replaced free of charge, the taxpayer shall make up the difference in tax payment. If the taxable amount is lower than the tax already paid for the goods that have been replaced free of charge, and the shipper, carrier, or insurance company of the goods that have been replaced free of charge also compensates for the payment, the customs shall refund the corresponding tax on the compensation payment; If the payment is not compensated, the difference in taxes will not be refunded.

If the tariff number of the goods declared for free replacement by taxpayers for import and export is inconsistent with the tariff number of the goods that have been replaced free of charge, the relevant provisions on compensation for goods without cost shall not apply, and the customs shall levy taxes on them in accordance with the general taxation management regulations for import and export goods.

Article 28: If a taxpayer declares the import and export of goods without compensation, and the imported goods that are replaced free of charge are not returned to the country and are not abandoned for customs processing, or the exported goods that are replaced free of charge are not returned to the country, the customs shall re evaluate and levy taxes on the goods that are replaced free of charge according to the tax rate, exchange rate, and relevant regulations implemented on the date of completion of the declaration of import and export of the goods without compensation.

Article 29: Goods that have been replaced free of charge shall not be subject to export tariffs when returned from the country.

Goods that have been replaced for free will not be subject to import tariffs or customs duties during the import process when returned to the country.

Section 2 Rental Goods

Article 30: Taxpayers who declare the import of leased goods shall submit the lease contract and other relevant materials to the customs.

Leasing imported goods shall provide guarantees in accordance with regulations.

Article 31: For the one-time payment of rent for leased imported goods, taxpayers shall handle tax payment procedures and pay taxes when declaring the import of leased goods.

For renting imported goods and paying rent in installments, taxpayers shall handle tax procedures and pay corresponding taxes according to the rent that should be paid in the first installment when declaring the import of leased goods; When paying rent in installments thereafter, taxpayers shall declare and handle tax procedures with the customs no later than the fifteenth day from the date of each rent payment. If a taxpayer fails to declare and pay taxes within the prescribed time limit, the customs shall levy corresponding taxes based on the tax rate and exchange rate applicable to the goods on the fifteenth day from the date of each payment of rent by the taxpayer. In addition, a late fee of 0.05% of the payable tax shall be charged per day from the expiration of the tax declaration and processing period stipulated in this paragraph to the date of tax declaration and payment by the taxpayer.

Article 32 Taxpayers shall, within 30 days from the expiration of the lease term for imported goods, apply to the customs for the completion of supervision procedures and the re transportation of the leased imported goods out of the country. If it is necessary to retain or renew the lease of imported goods, taxpayers shall handle relevant procedures with the customs no later than the 30th day after the expiration of the lease term of the leased imported goods.

For the purchase and leasing of imported goods, taxpayers shall determine the taxable price, calculate and declare taxes in accordance with the relevant regulations for determining the taxable price of imported goods and the applicable tax rate and exchange rate on the date of handling tax procedures for the goods.

For those who renew the lease of imported goods, taxpayers shall submit the renewal contract to the customs and handle the tax payment procedures in accordance with the relevant provisions of Article 30 and Article 31 of these Measures.

Article 33: If a taxpayer fails to complete the relevant procedures for retaining and leasing imported goods within the time limit stipulated in the first paragraph of Article 32 of these Measures, the customs shall, in addition to determining the taxable price and the applicable tax rate and exchange rate for the goods on the 30th day after the expiration of the lease term in accordance with the relevant regulations for determining the taxable price of imported goods, charge a late fee of 0.05% of the payable tax per day from the expiration of the time limit for handling the retention procedures stipulated in the first paragraph of Article 32 to the date of tax declaration by the taxpayer.

If a taxpayer fails to complete the relevant procedures for renewing the lease of imported goods with the customs within the time limit stipulated in Article 32, paragraph 1 of these Measures, the customs shall, in addition to levying the tax payable for the renewed lease of imported goods in accordance with Article 31 of these Measures, also impose a daily late fee of 0.05% of the tax payable from the expiration of the time limit for handling the renewed lease procedures stipulated in Article 32, paragraph 1 to the date of declaration of tax by the taxpayer.

Article 34: If the lease of imported goods is terminated before the expiration of the lease term, the date on which the lease term expires shall be the termination date of the lease.

Section 3 Temporary Import and Export Goods

Article 35: The temporary import and export goods listed in the first paragraph of Article 37 of the Customs Law may be exempted from paying taxes within the time limit prescribed by the customs in accordance with the law.

If the temporary import and export goods mentioned in the preceding paragraph are no longer transported out of or into the country after the prescribed period expires, taxpayers shall declare and handle import and export and tax payment procedures with the customs before the prescribed period expires, and the customs shall collect taxes in accordance with relevant regulations.

Article 36 For other temporarily imported and exported goods outside the scope listed in the first paragraph of Article 37 of the Customs Law, taxpayers shall determine their taxable price and pay taxes on a monthly basis in accordance with the relevant provisions for determining the taxable price of imported and exported goods and the tax rate and exchange rate implemented on the date of completion of the declaration of the goods, or pay taxes when the goods are re exported or re imported within the prescribed period.

The deadline for tax collection is sixty months. If it is less than one month but exceeds fifteen days, it will be charged as one month; Those that do not exceed fifteen days are exempt from taxation. The deadline for tax collection shall be calculated from the date of release of the goods.

The calculation formula for monthly tax payable is:

Monthly tariff amount=Total tariff amount x (1/60)

Monthly import customs tax amount=total import customs tax amount multiplied by (1/60)

If the temporary import and export goods mentioned in the first paragraph of this article are no longer transported out of the country or into the country after the prescribed period expires, taxpayers shall declare and handle the import and export and tax procedures with the customs before the prescribed period expires, and pay the remaining taxes.

Article 37: If the temporarily imported or exported goods are not transported out or into the country within the prescribed time limit, and the taxpayer fails to declare and handle the import and export and tax payment procedures to the customs before the prescribed time limit expires, the customs shall, in addition to collecting the tax payable in accordance with the regulations, also charge a daily late fee of 0.05% of the tax payable from the date of expiration of the prescribed time limit to the date of declaration and tax payment by the taxpayer.

Article 38: The prescribed period referred to in Articles 35 to 37 of these Measures includes the extension of the period for the temporary import and export of goods to be re transported out of or into the country.

Section 4: Goods for Import and Export Repair and Export Processing

Article 39 When handling the import declaration procedures for imported repair goods, taxpayers shall submit the maintenance contract (or the original export contract containing warranty clauses) of the goods to the customs, and provide guarantees to the customs or have the customs implement management according to bonded goods. Imported repair goods shall be transported out of the country within the time limit prescribed by the customs.

If the import of raw materials and components is required for the repair of imported goods, taxpayers shall provide guarantees to the customs or be managed by the customs as bonded goods when handling the import declaration procedures for raw materials and components. Imported raw materials and components are only used for the repair of imported repair goods, and the remaining raw materials and components for repair should be transported out of the country together with the imported repair goods.

Article 40: If the repaired goods and remaining imported raw materials and components are transported out of the country, the customs shall handle the procedures for returning the guarantee provided by the taxpayer when the repaired goods, raw materials, and components were imported; Customs shall manage bonded goods in accordance with relevant regulations on the management of bonded goods.

If the taxpayer is unable to transport the imported repaired goods out of the country within the prescribed time limit due to legitimate reasons, they shall explain the situation to the customs before the expiration of the prescribed time limit and apply for an extension of the transportation out of the country.

Article 41: If the imported repair goods are not transported out of the country within the time limit (including extension period, the same below) stipulated by the customs, the customs shall implement management in accordance with the general taxation management regulations for imported and exported goods, and convert the guarantee provided by the taxpayer when the goods enter the country into tax.

Article 42: Taxpayers shall submit to the customs the maintenance contract (or the original import contract containing warranty clauses) for the exported repaired goods when handling the export declaration procedures. Outbound repair goods shall be transported back into the country within the time limit specified by the customs.

Article 43: Taxpayers shall submit relevant documents such as maintenance invoices for the exported repaired goods to the customs when handling the import declaration procedures for the re transportation of the goods into the country.

Outbound repair goods shall be subject to the relevant regulations for determining the taxable price of imported goods, as well as the tax rate and exchange rate implemented on the date of completion of the re shipment declaration of the goods, to determine their taxable price and calculate the import tax.

If, for legitimate reasons, the taxpayer is unable to transport the repaired goods out of the country back into the country within the time limit prescribed by the customs, the taxpayer shall explain the situation to the customs before the expiration of the prescribed time limit and apply for an extension of the time limit for the goods to be transported back into the country.

Article 44: If the goods repaired abroad are transported back into the country beyond the time limit prescribed by the customs, the customs shall levy taxes on them in accordance with the general import goods taxation management regulations.

Article 45: Taxpayers shall submit relevant documents such as the export processing contract for the exported processed goods to the customs in accordance with regulations when handling the export declaration procedures for the exported processed goods. Outbound processed goods shall be re transported into the country within the time limit prescribed by the customs.

Article 46: Taxpayers shall submit relevant documents such as processing fee invoices and material fee invoices to the customs when handling the import declaration procedures for the re transportation of processed goods into the country. They shall determine the taxable price, calculate and declare taxes in accordance with the relevant regulations for determining the taxable price of imported goods and the tax rate and exchange rate implemented on the date of completion of the re transportation declaration of the goods.

If, for legitimate reasons, it is not possible to transport the processed goods from abroad back into the country within the time limit prescribed by the customs, the taxpayer shall explain the situation to the customs before the expiration of the prescribed time limit and apply for an extension of the time limit for the goods to be transported back into the country.

Article 47: If the goods processed abroad are not transported back into the country within the time limit prescribed by the customs, the customs shall implement management in accordance with the general taxation management regulations for import and export goods.

Article 48: The time limit prescribed by the customs referred to in Articles 39 to 47 of these Measures shall be determined by the customs based on the relevant contract agreements for repairing goods and processing goods entering and leaving the country, as well as the specific actual situation.

Section 5 Return and Damaged Goods

Article 49: If export goods are returned to the country in their original state within one year from the date of export release due to quality, specification reasons or force majeure, taxpayers shall submit relevant documents and proof documents in accordance with regulations when handling import declaration procedures. After confirmation by the customs, no import tariffs or import duties will be levied on the original exported goods that have been re shipped into the country.

Due to quality, specification reasons or force majeure, if imported goods are transported out of the country in their original state within one year from the date of import release, taxpayers shall submit relevant documents and proof in accordance with regulations when handling export declaration procedures. After confirmation by customs, no export tariffs will be levied on the original imported goods that have been re shipped out of the country.

Article 50: In special circumstances, with the approval of the directly affiliated customs, the deadline stipulated in Article 49 of these Measures may be appropriately extended, with a maximum of three years. If the goods are transported back into or out of the country beyond the prescribed time limit, the customs shall levy taxes on them in accordance with the general taxation management regulations for import and export goods.

Article 51: For the goods listed in Article 32 (4) and Article 33 (1) of the Customs Law, taxpayers shall explain the situation to the customs and provide relevant supporting materials within 15 days from the date of declaration or release of the goods by the customs. When deemed necessary by customs, taxpayers may be required to provide a certificate of inspection of the extent of damage to the goods issued by a qualified commodity inspection agency. Customs will reduce or exempt taxes based on the actual degree of damage.

Chapter 4 Tax Confirmation

Article 52: Customs may, upon application or exercise its authority, determine the taxable price, commodity classification, and place of origin of imported and exported goods in accordance with the law.

When necessary, the customs may organize laboratory tests and inspections, and use the results recognized by the customs as the basis for determining the taxable price, commodity classification, and origin.

Article 53: Customs shall implement risk management on the taxable price, commodity classification, origin, and taxable amount of imported and exported goods, conduct spot checks and audits based on the risk level, and conduct assessments, inspections, verifications, and checks when necessary.

The term assessment referred to in the preceding paragraph refers to the act of the customs in tax collection and management, based on the assessment and prevention of tax risks, verifying the relevant documents and information or inspection status of import and export goods, determining the taxable price, commodity classification, origin, etc. in accordance with the law, and verifying, evaluating, and disposing of tax risks.

Article 54: If the customs discovers that the prices of imported and exported goods declared by taxpayers or withholding agents do not meet the conditions for transaction prices, or that the transaction prices cannot be determined, they shall conduct a separate valuation in accordance with the relevant provisions for determining the taxable prices of imported and exported goods.

If the customs discovers that the tariff codes for imported and exported goods declared by taxpayers or withholding agents are incorrect, they shall be re determined in accordance with the relevant rules and regulations on commodity classification.

If the customs discovers that the declared origin of import and export goods by taxpayers or withholding agents is incorrect, they shall determine it in accordance with the relevant regulations of customs origin management by reviewing the certificate of origin provided by taxpayers or withholding agents, inspecting the goods, or reviewing other relevant documents.

If the customs discovers that the tax reduction or exemption application or declared content submitted by taxpayers or withholding agents does not comply with relevant tax reduction or exemption regulations, the tax shall be levied in accordance with the regulations.

Taxpayers and withholding agents who violate customs regulations and are suspected of falsifying or concealing information shall be dealt with in accordance with relevant regulations.

Article 55: Within three years from the date of payment of taxes or release of goods by taxpayers or withholding agents, the customs has the right to confirm the taxable amount of taxpayers or withholding agents.

If the tax amount confirmed by the customs is inconsistent with the tax amount declared by the taxpayer or withholding agent, the customs shall issue a tax amount confirmation letter to the taxpayer or withholding agent.

Article 56: The deadline for customs to confirm the amount of tax payable shall deduct the period of inspection, investigation, investigation, and overseas assistance in tax verification.

Chapter 5 Refund, Supplementary Collection, and Recovery of Taxes

Section 1 Tax Refund

Article 57: If the customs discovers overpayment of taxes, they shall promptly issue a tax amount confirmation letter to notify the taxpayer.

Taxpayers who need to refund taxes can handle the relevant refund procedures within three months from the date of receiving the tax confirmation letter.

Article 58: If a taxpayer discovers that they have overpaid taxes, they may apply in writing to the customs for a refund of the overpaid taxes within three years from the date of payment. Including but not limited to the following situations:

（1） If the bulk import and export goods are short loaded and have been released after paying taxes, and the shipper, carrier or insurance company of the goods has refunded or compensated the corresponding payment for the short loaded part;

（2） If the import and export goods are damaged, of poor quality, or do not meet the specifications, or if there is a shortage of goods other than those specified in the first paragraph of this article, the shipper, carrier, or insurance company of the import and export goods shall compensate for the corresponding payment;

（3） Goods that have already paid taxes are ordered by customs to be returned or supervised for destruction.

Article 59: In any of the following circumstances, taxpayers may apply in writing to the customs for a refund of taxes within one year from the date of payment:

（1） Imported goods that have already paid taxes may be transported out of the country in their original condition within one year due to quality, specifications, or force majeure reasons;

（2） Export goods that have already paid export tariffs, due to quality, specification reasons or force majeure, shall be transported back into the country in their original state within one year, and the relevant domestic taxes refunded for export shall be re paid;

（3） Export goods that have already paid export tariffs but have not been shipped for export due to certain reasons shall be declared for customs clearance.

Article 60: If a taxpayer applies to the customs for a refund of taxes, the customs shall conduct an examination upon receipt of the taxpayers tax refund application. If the application materials submitted by taxpayers are complete and in accordance with the prescribed form, the customs shall accept them, and the date on which the customs receives the application materials shall be regarded as the date of acceptance; If the application materials submitted by the taxpayer are incomplete or do not conform to the prescribed form, the customs shall inform the taxpayer of all the contents that need to be supplemented within five working days from the date of receiving the application materials, and the date on which the customs receives all the supplemented application materials shall be regarded as the date on which the customs accepts the tax refund application.

If taxpayers apply for tax refunds in accordance with Article 58 of these Measures, the customs may, if deemed necessary, require taxpayers to provide inspection certificates or other relevant proof documents issued by qualified commodity inspection agencies for the original imported or exported goods with poor quality, non conformity to specifications, damage or shortage.

The customs shall verify the tax refund application within 30 days from the date of acceptance, and issue a tax amount confirmation letter to notify the taxpayer to handle the refund procedures or make a decision not to refund the tax. Taxpayers shall handle the refund procedures within three months from the date of receiving the tax confirmation letter.

Taxpayers who waive the refund of taxes or interest shall submit a written request to the customs.

Article 61: When the customs handle the return procedures, they shall fill out and issue an income refund form, and handle it in accordance with the following provisions:

（1） When refunding duties, the interests arising from the excess duties shall be refunded at the same time, and the refundable interest shall be calculated according to the demand deposit interest rate for the same period published by the Peoples Bank of China on the date when the customs fills in and issues the return of income. The deadline for calculating the refundable interest shall be from the date when the taxpayer or withholding agent pays the tax to the date when the customs issues the income refund certificate.

（2） If the customs duties on behalf of the import process have been deducted or refunded, the tax will not be refunded, except as otherwise provided by the state.

（3） Late fees already collected will not be refunded.

If the refund of taxes and interest involves the withdrawal of funds from the national treasury, it shall be implemented in accordance with the specific implementation methods stipulated by laws, administrative regulations, and relevant rules and regulations on national treasury management.

Section 2 Tax Collection and Recovery

Article 62: If the customs discovers that the import and export goods have been released with insufficient tax payment, they shall, within three years from the date of payment of the tax payment, make up for the tax payment from the taxpayer or withholding agent; If the customs discovers that the tax has been missed, they shall, within three years from the date of release of the goods, make up for the tax from the taxpayer or withholding agent.

Article 63: If a taxpayer or withholding agent violates regulations and results in underpayment of taxes, the customs shall recover the taxes within three years from the date of payment; If the taxpayer or withholding agent violates regulations and causes tax evasion, the customs shall recover the tax within three years from the date of release of the goods. In addition to recovering taxes in accordance with the law, the customs shall also charge a daily late fee of 0.05% of the underpaid or missed taxes from the date of payment of taxes or release of goods until the customs discovers the violation of regulations.

If the taxpayer or withholding agent violates the regulations and causes the goods under customs supervision to be underpaid or underpaid, the customs shall recover the tax within three years from the date when the taxpayer or withholding agent should pay the tax, and from the date when the tax should be paid to the date when the customs discovers the violation of regulations, a daily late fee of 0.05% of the underpaid or underpaid tax shall be charged.

The date on which the tax payable referred to in the preceding paragraph refers to the date on which the taxpayer or withholding agent violates the regulations; If the date of occurrence of the act cannot be determined, the date on which the customs discovered the act shall be taken as the date on which the tax payable.

Article 64: Customs shall issue a tax amount confirmation letter when making up or recovering taxes. Taxpayers and withholding agents shall pay taxes within 15 days from the date of receiving the tax amount confirmation letter.

If a taxpayer or withholding agent fails to make up for the tax payment within the time limit specified in the preceding paragraph, a late payment penalty of 0.05% of the overdue tax shall be imposed on a daily basis from the expiration of the prescribed time limit.

Article 65: According to the relevant provisions of Article 31, Article 33, Article 37, and Article 63 of these Measures, if a taxpayer or withholding agent violates the regulations and needs to impose a late payment fee at the same time as collecting taxes, if the taxpayer or withholding agent fails to pay the taxes within the prescribed 15 day payment period, the customs shall, in accordance with the provisions of Article 20 of these Measures, impose a late payment fee for the late payment of taxes from the date of expiration of the payment period to the date of full payment.

Chapter 6 Tax Guarantee

Article 66: If a taxpayer or withholding agent requests the customs to release goods in advance under any of the following circumstances, they shall provide sufficient tax payment guarantee to the customs according to the preliminarily determined amount of tax payable:

（1） The taxable price, product classification, and origin of imported and exported goods have not yet been determined;

（2） The customs declaration documents related to determining the taxable amount of the goods have not been provided yet;

（3） The goods have been subject to temporary anti-dumping and countervailing measures;

（4） The application of retaliatory tariffs, equivalent tariff measures, etc. has not been determined yet;

（5） Meet the conditions for applying for tax reduction and exemption for goods tax guarantee;

（6） Processing the procedures for deferred payment of taxes;

（7） Handle consolidated taxation business;

（8） When taxpayers or withholding agents declare the import or export of goods without compensation due to damage, poor quality, or non-compliance with specifications, the original imported goods have not been returned to the country or have not been abandoned for customs processing, or the original exported goods have not been returned to the country.

Article 67: Unless otherwise specified, the guarantee period for tax payment shall generally not exceed six months. If an extension is necessary in special circumstances, it shall be approved by the customs.

Tax guarantee should generally be a deposit, a guarantee letter from a bank or non bank financial institution, or a customs duty guarantee insurance policy, unless otherwise specified.

The guarantee method for bank or non bank financial institutions guarantees and tariff guarantee insurance policies should be joint and several liability guarantee, and the guarantee period should not be shorter than the guarantee period approved by the customs.

Article 68: Customs shall review and decide whether to accept the tax guarantee application or change of tax guarantee application from taxpayers or withholding agents within five working days from the date of receipt.

The tax guarantee that meets the regulations shall come into effect from the date when the customs decides to accept it. If it does not comply with the regulations, the customs shall notify the taxpayer or withholding agent in writing not to accept it and explain the reasons.

Article 69: If a taxpayer or withholding agent fulfills their tax obligations within the guarantee period, the customs shall complete the relevant procedures for releasing the tax guarantee within five working days from the date when the taxpayer or withholding agent fulfills their tax obligations.

If taxpayers or withholding agents fail to fulfill their tax obligations within the guarantee period, the customs shall convert the guarantee into tax payment in accordance with the law. For those processed with a deposit, the customs shall complete the relevant procedures for converting the deposit into tax within five working days from the expiration of the guarantee period. For those processed with bank or non bank financial institution guarantees or tariff guarantee insurance policies, the customs shall require the guarantor to fulfill their tax obligations within six months from the expiration of the guarantee period and not exceeding the guarantee period of the guarantee or policy. If the guarantor fulfills the tax obligations on behalf of the taxpayer, the taxpayer and withholding agent shall cooperate with the customs to handle relevant procedures in a timely manner.

Article 70: When applying for the specific customs business guarantee listed in Article 5 of the Regulations of the Peoples Republic of China on Customs Affairs Guarantee, if the guarantee is provided to the customs according to the possible amount of taxes to be borne, it shall be handled in accordance with the relevant provisions of these Measures.

Chapter 7 Compulsory Taxation

Article 71: If a taxpayer shows obvious signs of transferring or hiding their taxable goods or other property within the prescribed tax payment period, or if there are other risks that may lead to the inability to pay taxes, the customs may order the taxpayer to provide guarantees. If taxpayers fail to provide guarantees as required by the customs, with the approval of the directly affiliated customs chief or the authorized subordinate customs chief, the customs may implement the following compulsory measures:

（1） Notify banking and financial institutions in writing to freeze taxpayers deposits and remittances equivalent to the amount of tax payable;

（2） Seal up or seize goods or other property of taxpayers whose value is equivalent to the tax payable.

If taxpayers pay taxes within the prescribed tax payment period, the customs shall immediately lift the compulsory measures.

Article 72: Customs may announce the situation where taxpayers and withholding agents owe taxes.

If a taxpayer fails to pay taxes, late fees, and provide guarantees to the customs, with the approval of the directly affiliated customs director or the authorized subordinate customs director, the customs may notify the immigration management agency in accordance with regulations to take measures to restrict the taxpayer or its legal representative from leaving the country in accordance with the law.

Article 73: If a taxpayer or withholding agent fails to pay or release taxes within the prescribed tax payment period, the customs shall order the taxpayer or withholding agent to pay taxes within three months from the expiration of the tax payment period; If the tax has not been paid for more than three months, the customs shall issue a reminder letter to the taxpayer or withholding agent. If taxpayers or withholding agents fail to pay taxes or late fees within ten days from the date of delivery of the reminder letter without justifiable reasons, the customs may implement the following compulsory enforcement measures with the approval of the directly affiliated customs director or the authorized subordinate customs director:

（1） Notify banking and financial institutions in writing to transfer taxpayers deposits or remittances equivalent to the amount of tax payable;

（2） Seal up or seize goods or other property of taxpayers or withholding agents whose value is equivalent to the amount of tax payable, auction or sell the sealed or seized goods or other property in accordance with the law, use the proceeds from auction or sale to offset the tax payment, and return the remaining part to taxpayers or withholding agents.

When the customs implements mandatory tax enforcement measures, unpaid late fees shall be enforced simultaneously, and the deadline for calculating late fees shall be the date when the customs makes the decision on mandatory tax enforcement.

Article 74: In any of the following circumstances, the customs shall suspend tax enforcement:

（1） Taxpayers and withholding agents have difficulties or no ability to pay taxes at present;

（2） The third partys claim to the subject matter of tax enforcement has valid reasons;

（3） Execution may cause irreparable losses, and suspending tax enforcement does not harm the public interest;

（4） Other circumstances that the customs deems necessary to suspend the execution.

After the situation of suspending tax enforcement disappears, the customs shall resume enforcement. For taxpayers and withholding agents who have no obvious social harm, are unable to pay taxes, and have suspended enforcement for three years without resuming enforcement, the customs will no longer enforce it.

Article 75: In any of the following circumstances, the customs shall terminate tax enforcement:

（1） The taxpayer or withholding agent dies or terminates, has no inheritance or property available for execution, and has no obligation recipient;

（2） Loss of execution subject matter;

（3） The administrative decision based on which it was executed has been revoked;

（4） Other circumstances that the customs deems necessary to terminate the execution.

Article 76: Tax enforcement measures and tax enforcement measures not provided for in these Measures shall be implemented in accordance with the provisions of the Administrative Compulsory Law of the Peoples Republic of China and relevant laws and administrative regulations.

Chapter 8 Supplementary Provisions

Article 77 The collection and management of ship tonnage tax, import and export tax of Hainan Free Trade Port, anti-dumping tax, anti subsidy tax, and safeguard measures tariff shall be implemented in accordance with relevant laws, administrative regulations, and relevant provisions. If no provisions are made, these Measures shall apply.

The collection and management of cross-border e-commerce retail import taxes and cross-border e-commerce export return goods taxes shall be carried out in accordance with relevant regulations. If no regulations are made, this method shall apply.

Article 78: The tax management of bonded goods, goods entering and leaving special customs supervision areas and bonded supervision sites, and import and export tax exempt goods shall be carried out in accordance with the provisions of these Measures. For matters not specified in these measures, relevant laws, administrative regulations, and provisions shall apply.

Article 79: If imported goods involve taxable royalties, the collection and management of import taxes shall be carried out in accordance with relevant laws, administrative regulations, and provisions.

Article 80: Customs shall establish a local taxpayer management system, strengthen tax source management, optimize tax payment services, and build a harmonious tax collection relationship between customs and enterprises.

Article 81: If a violation of the provisions of these Measures constitutes a violation of customs supervision regulations or smuggling behavior, it shall be punished in accordance with the provisions of the Customs Law, the Tariff Law, the Regulations on the Implementation of Customs Administrative Penalties of the Peoples Republic of China, and other relevant laws and administrative regulations. Those who commit crimes shall be held criminally responsible in accordance with the law.

Article 82: The documents stipulated in these Measures shall be separately formulated and published by the General Administration of Customs.

Article 83: These Measures shall be interpreted by the General Administration of Customs.

Article 84: These Measures shall come into effect on December 1, 2024. The "Measures for the Administration of Customs Import and Export Goods Taxation of the Peoples Republic of China" promulgated by the General Administration of Customs on January 4, 2005, amended by the General Administration of Customs Order No. 198 on November 26, 2010, the General Administration of Customs Order No. 218 on March 13, 2014, the General Administration of Customs Order No. 235 on December 20, 2017, and the General Administration of Customs Order No. 240 on May 29, 2018, as well as the "Interim Measures for Customs Tax Preservation and Compulsory Measures of the Peoples Republic of China" promulgated by the General Administration of Customs Order No. 184 on August 19, 2009, are simultaneously abolished.

Policy interpretation

1、 Revision background and purpose

The Measures for the Administration of Customs Import and Export Goods Taxation of the Peoples Republic of China (Order No. 124 of the General Administration of Customs) (hereinafter referred to as the "Administration Measures"), as an important regulation to regulate the law enforcement of customs tax collection and management, have played an important role in ensuring the scientific and lawful administration of customs, ensuring the collection of tax receivables, and safeguarding the legitimate rights and interests of taxpayers since its release in 2005. Since the reform of national customs clearance integration, some provisions in the current "Tax Collection and Management Measures" have become incompatible with the actual work of tax collection and management. After the promulgation of the Tariff Law of the Peoples Republic of China (hereinafter referred to as the "Tariff Law"), the inconsistency between the relevant concepts and institutional arrangements in the current "Tax Collection and Management Measures" and the provisions of the Tariff Law has become prominent. Some provisions are difficult to implement and the standards need to be refined. They need to be further revised and improved according to the Tariff Law, and will be implemented in conjunction with the Tariff Law on December 1st.

2、 Main issues to be clarified

（1） Comprehensively solidify the achievements of reform.

After the comprehensive implementation of national customs clearance integration by the customs, taxpayers can independently declare and pay taxes according to their actual needs. The Customs Law solidifies this reform achievement through law. Therefore, the Measures clarify the relevant declaration and taxation requirements with taxpayers as the main body (Articles 7 and 9). Clearly stipulate that taxpayers should truthfully and standardly declare tax related elements, and at the same time, they should calculate and declare the amount of tax payable on their own (Article 8). The Tariff Law has elevated the achievements of consolidated taxation reform to legal provisions, and accordingly added detailed provisions on the deadline for consolidated taxation payment (Article 20).

（2） Increase relevant regulations on confirming customs duties.

Implement the provisions of Article 45 of the Customs Law on "tax amount confirmation", clarify the tax amount confirmation process and related requirements (Articles 52, 54, 55).

（3） Implement classified disposal of tax risks.

Clarify the basic principles for customs to carry out tax risk prevention and control, conduct spot checks and audits on tax collection and management elements such as taxable price, commodity classification, and place of origin, and carry out classified disposal (Article 53). At the same time, the addition of relevant provisions on the management of local taxpayers further reflects the combination of customs tax collection and management with tax services, and focuses on building a harmonious and collaborative relationship between customs and enterprises for tax collection and payment (Article 80).

（4） Increase mandatory tax regulations.

According to the relevant requirements of the Customs Law and the Administrative Coercion Law of the Peoples Republic of China (hereinafter referred to as the "Administrative Coercion Law"), a special chapter is set up to clarify the relevant provisions on tax enforcement (Chapter 7). Considering that the specific procedures for compulsory measures have been detailed in the Administrative Compulsory Law, it is explicitly stipulated that they shall be implemented in accordance with the provisions of the Administrative Compulsory Law (Article 76), without repeated provisions, and the Interim Measures for Customs Tax Preservation and Compulsory Measures of the Peoples Republic of China (General Administration of Customs Order No. 184) shall be simultaneously abolished.

（5） Adjust the applicable dates for tax rates and exchange rates.

The Tariff Law modifies the applicable dates of tax rates and exchange rates from "the date of acceptance of declaration" to "the date of completion of declaration". The relevant provisions of the Measures regarding the applicable dates of tax rates and exchange rates are modified in accordance with the Tariff Law, and the applicable dates of tax rates and exchange rates are clarified in the case of advance declaration and "two-step declaration" (Article 14). At the same time, the principle of exchange rate application has been adjusted. The currency of the benchmark exchange rate and the method of converting the benchmark exchange rate into foreign currencies are no longer distinguished. The central parity rate of the RMB exchange rate published by the China Foreign Exchange Trading Center authorized by the Peoples Bank of China is uniformly adopted (Article 13).

（6） Delete the relevant regulations on tax reduction and exemption for import and export goods.

The relevant content of Chapter 5 "Reduction and Exemption of Taxes on Import and Export Goods" of the current "Tax Collection and Management Measures" has been absorbed by the "Administrative Measures for Reduction and Exemption of Taxes on Import and Export Goods of the Peoples Republic of China Customs" (Order No. 245 of the General Administration of Customs). The "Measures" have deleted the above content and only retained the principle statement that tax reduction and exemption goods should handle customs procedures in accordance with regulations, as well as the applicable tax rate clauses when tax reduction and exemption goods are approved for transfer, use for other purposes or other disposal (Article 15), and have made institutional connections with the "Administrative Measures for Reduction and Exemption of Taxes on Import and Export Goods of the Peoples Republic of China Customs" (Article 78).

2. Announcement No. 44 of 2024 by the Ministry of Commerce on the Final Review of Anti Dumping Measures Applicable to Imported Ethanolamine Originating from the United States, Saudi Arabia, Malaysia, and Thailand

https://www.mofcom.gov.cn/zcfb/blgg/art/2024/art_8ac599036adb4b4d89f2cf94e9deea9b.html

Issuance Date: October 29, 2024

Effective Date: October 30, 2024

On October 29, 2018, the Ministry of Commerce issued Announcement No. 81 of 2018, deciding to impose anti-dumping duties on imported ethanolamine originating from the United States, Saudi Arabia, Malaysia, and Thailand. The anti-dumping rates are 76.0% -97.1% for American companies, 10.1% -27.9% for Saudi Arabian companies, 18.3% -20.3% for Malaysian companies, and 37.6% for Thai companies, respectively. The implementation period is 5 years from October 30, 2018.

On October 26, 2023, in response to the application of Chinas ethanolamine industry, the Ministry of Commerce issued Announcement No. 41 of 2023, deciding to conduct a final review investigation on the anti-dumping measures applicable to imported ethanolamine originating from the United States, Saudi Arabia, Malaysia, and Thailand from October 30, 2023.

The Ministry of Commerce has conducted an investigation into the possibility of continued or repeated dumping of imported ethanolamine originating from the United States, Saudi Arabia, Malaysia, and Thailand, as well as the possibility of continued or repeated damage to the ethanolamine industry in China, if anti-dumping measures are terminated. Based on the investigation results and in accordance with Article 48 of the Anti Dumping Regulations of the Peoples Republic of China (hereinafter referred to as the "Anti Dumping Regulations"), the Ministry of Commerce has made a re examination ruling (see attachment). The relevant matters are hereby announced as follows:

1、 Review ruling

The Ministry of Commerce has ruled that if anti-dumping measures are terminated, the dumping of imported ethanolamine originating from the United States, Saudi Arabia, Malaysia, and Thailand into China may continue or reoccur, and the damage caused to Chinas ethanolamine industry may continue or reoccur.

2、 Anti dumping measures

According to Article 50 of the Anti Dumping Regulations, the Ministry of Commerce proposes to the State Council Tariff Commission to continue implementing anti-dumping measures based on the investigation results. The Tariff Commission of the State Council has made a decision based on the recommendation of the Ministry of Commerce to continue imposing anti-dumping duties on imported ethanolamine originating from the United States, Saudi Arabia, Malaysia, and Thailand from October 30, 2024, with a implementation period of 5 years.

The scope of products subject to anti-dumping duties is the products to which the original anti-dumping measures apply, which is consistent with the product scope in Announcement No. 81 of the Ministry of Commerce in 2018. Specifically, as follows:

Product Name: Ethanolamine (including monoethanolamine, diethanolamine, triethanolamine)

English name: Ethanolamines, abbreviated as EA

Monoethanolamine, also known as monoethanolamine, 2-aminoethanol, 2-hydroxyethylamine

English name: Monoethanolamine, 2-Aminoethanol, 2-Aminoethyl alcohol (abbreviated as MEA)

Chemical formula: H2NCH2CH2OH

Diethylamine, also known as 2,2 - dihydroxydiethylamine, 2,2 - iminodiethanol

English name: Diethanolamine, 2,2 - Dihydroxydiethylamine, 2,2 - Iminodienol (DEA for short)

Chemical formula: HN (CH2CH2OH) 2

Triethanolamine, also known as tris (2-hydroxyethyl) amine or trihydroxytriethylamine

English name: Triethanolamine, Tris (2-Hydroxyethyl) amine, Trihydroxytriethylamine (TEA)

Chemical formula: (HOC2H4) 3N

Physical and chemical properties: Ethanolamine is a general term for monoethanolamine, diethanolamine, and triethanolamine, usually produced by the reaction of ethylene oxide and liquid ammonia. It is an alcohol amine organic compound that shares some common chemical characteristics of amine and alcohol. Ethanolamine usually appears as a colorless to pale yellow transparent liquid, and as a colorless to pale yellow solid below the melting point. It has a slight amine odor and is hygroscopic. It is soluble in water, ethanol, etc., and slightly soluble in benzene, ether, etc.

Main use: Ethanolamine is mainly used in the production of surfactants, pesticides and pharmaceutical intermediates, daily chemical products, and personal hygiene products. Ethanolamine is also used as a raw material to produce emulsifiers, fluorescent whitening agents VBL, refining (acidic) gas treatment agents, cement grinding aids, cutting fluids, water reducers, industrial antifreeze, petroleum additives, leather softeners, lubricating oil anti-corrosion agents, anti coking additives, etc. It is widely used in industrial cleaning, gas purification, pesticides and pharmaceuticals, daily chemical industry, textile printing and dyeing, building materials, metal processing and other industries.

This product is classified under the Import and Export Tariff of the Peoples Republic of China: 29221100, 29221200, and 29221500. The product scope of this survey does not include monoethanolamine salts under item 29221100 and diethanolamine salts under item 29221200.

The tax rates for continuing to impose anti-dumping duties are the same as those stipulated in Announcement No. 81 of the Ministry of Commerce in 2018. The anti-dumping duty rates imposed on each company are as follows:

American company:

1. Dow Chemical Company 76.0%

（The Dow Chemical Company）

2. INEOS USA 97.1%

（INEOS Americas LLC）

3. Huntsman Petrochemical Co., Ltd. 97.1%

（Huntsman Petrochemical LLC）

4. Other American companies 97.1%

Saudi Arabian company:

1. Saudi Basic Industries Company 10.1%

（Saudi Basic Industries Corporation）

2. Other Saudi Arabian companies 27.9%

Malaysian company:

1. Sinopec Derivatives Company/Sinopec Marketing (Labuan) Co., Ltd. 18.3%

（PETRONAS CHEMICALS DERIVATIVES SDN BHD/ PETRONAS CHEMICALS MARKETING(LABUAN) LTD）

(This tax rate only applies to the investigated products produced by Petronas Marketing (Labuan) Co., Ltd. for export sales to China, and in any other case, the anti-dumping tax rate of "other Malaysian companies" shall apply.)

2. Other Malaysian companies 20.3%

Thai company:

1. TOC Ethylene Glycol Co., Ltd. 37.6%

（TOC GLYCOL COMPANY LIMITED）

2. Other Thai companies 37.6%

3、 Methods of levying anti-dumping duties

Starting from October 30, 2024, import operators shall pay corresponding anti-dumping duties to the Customs of the Peoples Republic of China when importing ethanolamine originating from the United States, Saudi Arabia, Malaysia, and Thailand. Anti dumping duties are levied based on the customs approved dutiable value, calculated by the formula: anti-dumping duty amount=customs dutiable value x anti-dumping duty rate. The value-added tax in the import process is levied based on the customs approved dutiable price plus tariffs and anti-dumping duties as the taxable price.

4、 Administrative reconsideration and administrative litigation

According to Article 53 of the Anti Dumping Regulations, those who are dissatisfied with this review decision may apply for administrative reconsideration in accordance with the law, or file a lawsuit with the peoples court in accordance with the law.

5、 This announcement shall come into effect from October 30, 2024

3. Announcement No. 47 of 2024 by the Ministry of Commerce on the Total Export Quotas for Goods in 2025

https://www.mofcom.gov.cn/zcfb/blgg/art/2024/art_3914ea768d9b43388e8e40c5332d3342.html

Issuance Date: October 28, 2024

Effective Date: October 28, 2024

According to the provisions of laws, administrative regulations, and rules such as the Foreign Trade Law of the Peoples Republic of China, the Regulations on the Administration of Import and Export of Goods of the Peoples Republic of China, the Measures for the Administration of Export Commodity Quotas, and the Measures for the Tendering of Export Commodity Quotas, the total amount of export quotas for goods in 2025 and related quota management matters are hereby announced as follows:

1、 In 2025, the export quotas for licorice and licorice products, artificially cultivated ephedra for medicinal materials, live pigs (for Hong Kong and Macao), live cattle (for Hong Kong and Macao), live chickens (for Hong Kong and Macao), sawn timber, rush grass, and rush grass products will be 5.2 million kilograms, 1.083 million kilograms, 1.6104 million heads, 28000 heads, 3 million heads, 100000 cubic meters, and 17 million kilograms, respectively.

2、 Foreign trade operators exporting the above-mentioned goods shall apply to the Ministry of Commerce for quotas (global or regional quotas), and apply for the "Export License of the Peoples Republic of China" (hereinafter referred to as the "Export License") with the quota certificate or the quota bidding winning certificate. They shall handle the export customs declaration and release procedures for the goods with the export license.

3、 The application period for export quotas in 2025 (excluding quotas allocated through bidding) is from November 1, 2024 to November 15, 2024. The applicant is required to submit the application materials to the provincial-level local commerce department where they are located. The provincial-level local commerce department will verify the application materials and forward them to the Ministry of Commerce.

4、 The Ministry of Commerce will review the accepted applications in accordance with the law and allocate quotas to eligible applicants before December 15, 2024.

5、 The export quotas for licorice and licorice products, as well as rush and rush products, will be allocated through bidding, and the conditions and procedures for application will be announced separately.

6、 In 2025, the management of export quotas for phosphate ore and silver will continue to be suspended, and export license management will be implemented. Foreign trade operators who meet the conditions for exporting phosphate ore or silver can apply for an export license with a valid goods export contract (silver export under processing trade shall be handled in accordance with regulations), and handle the customs declaration and release procedures for the export of goods with the export license.

7、 The provincial-level local commerce authorities referred to in this announcement refer to the commerce authorities of each province, autonomous region, municipality directly under the central government, planned city, and Xinjiang Production and Construction Corps.

4. Announcement No. 48 of 2024 by the Ministry of Commerce on the Final Review of Anti dumping Measures Applicable to Imported Nitrile Rubber Originating from South Korea and Japan

https://www.mofcom.gov.cn/zcfb/blgg/art/2024/art_5610ec2cdf8c401bafb3126682d024d0.html

Issuance Date: November 8, 2024

Effective Date: November 9, 2024

On November 8, 2018, the Ministry of Commerce issued Announcement No. 84 of 2018, deciding to impose anti-dumping duties on imported nitrile rubber originating from South Korea and Japan from November 9, 2018. The anti-dumping rates are 12.0% -37.3% for South Korean companies and 16.0% -56.4% for Japanese companies, respectively, with an implementation period of 5 years.

On June 30, 2022, the Ministry of Commerce issued Announcement No. 18 of 2022, deciding that ENEOS Materials Corporation would inherit the 16.0% anti-dumping tax rate and other rights and obligations applicable to JSR Corporation in the anti-dumping measures for nitrile rubber; The nitrile rubber exported to China under the name of JSR Corporation is subject to the anti-dumping tariff rate of 56.4% for "other Japanese companies" in this anti-dumping measure.

On November 8, 2023, in response to the application of Chinas nitrile rubber industry, the Ministry of Commerce issued Announcement No. 43 of 2023, deciding to conduct a final review investigation on the anti-dumping measures applicable to imported nitrile rubber originating from South Korea and Japan from November 9, 2023.

The Ministry of Commerce has conducted an investigation into the possibility of continued or repeated dumping of imported nitrile rubber originating from South Korea and Japan, as well as the possibility of continued or repeated damage to Chinas nitrile rubber industry, if anti-dumping measures are terminated. A review ruling has been made in accordance with Article 48 of the Anti Dumping Regulations of the Peoples Republic of China (hereinafter referred to as the "Anti Dumping Regulations") (see attachment). The relevant matters are hereby announced as follows:

1、 Review ruling

The Ministry of Commerce has ruled that if the anti-dumping measures are terminated, the dumping of imported nitrile rubber originating from South Korea and Japan into China may continue or occur again, and the damage caused to Chinas nitrile rubber industry may continue or occur again.

2、 Anti dumping measures

According to Article 50 of the Anti Dumping Regulations, the Ministry of Commerce has made a recommendation to the State Council Tariff Commission to continue implementing anti-dumping measures based on the investigation results. The State Council Tariff Commission has made a decision based on the recommendation of the Ministry of Commerce to continue imposing anti-dumping duties on imported nitrile rubber originating from South Korea and Japan from November 9, 2024, for a period of 5 years.

The scope of products subject to anti-dumping duties is the products to which the original anti-dumping measures apply, which is consistent with the product scope in Announcement No. 84 of the Ministry of Commerce in 2018. Specifically, as follows:

Chinese name: Nitrile rubber

English name: Acrylonitrile Butadine Rubber (NBR)

Molecular structure: (C4H6) m (C3H3N) n

Product description: Nitrile rubber is a copolymer of acrylonitrile and butadiene monomers, with an appearance of gray white to light yellow block or powder solid. Has excellent oil resistance, wear resistance, heat resistance, and air tightness. The performance of nitrile rubber is affected by the acrylonitrile content. As the acrylonitrile content increases, the tensile strength, heat resistance, oil resistance, air tightness, and hardness improve, but the elasticity and cold resistance decrease.

Main applications: Nitrile rubber is widely used in various oil resistant products, such as O-rings, oil seals, rubber hoses, hoses, gaskets, rubber rollers, shoe soles, conveyor belts, and insulation foam pipes, due to its excellent oil resistance and physical and mechanical properties.

This product is classified under the Import and Export Tariff of the Peoples Republic of China: 40025910 and 40025990.

According to Announcement No. 84 of 2018 and Announcement No. 18 of 2022 issued by the Ministry of Commerce, the anti-dumping duty rates levied on each company are as follows:

Korean company:

1. Jinhu Petrochemical Co., Ltd. 12.0%

（KUMHO PETROCHEMICAL CO., LTD.）

2. LG Chem 15.0%

（LG CHEM, LTD.）

3. Other Korean companies 37.3%

Japanese company:

1. Ryoon Corporation of Japan 28.1%

（Zeon Corporation）

2. Yinengshi Materials Co., Ltd. 16.0%

（ENEOS Materials Corporation）

3. Other Japanese companies 56.4%

3、 Methods of levying anti-dumping duties

Starting from November 9, 2024, import operators shall pay corresponding anti-dumping duties to the Customs of the Peoples Republic of China when importing nitrile rubber originating from South Korea and Japan. The anti-dumping duty is levied based on the customs approved dutiable value, calculated by the formula: anti-dumping duty=customs dutiable value x anti-dumping duty rate. The value-added tax in the import process is levied based on the customs approved dutiable price plus tariffs and anti-dumping duties as the taxable price.

4、 Administrative reconsideration and administrative litigation

According to Article 53 of the Anti Dumping Regulations, those who are dissatisfied with this review decision may apply for administrative reconsideration in accordance with the law, or file a lawsuit with the peoples court in accordance with the law.

5、 This announcement shall come into effect from November 9, 2024

5. Announcement No. 51 of 2024 by the Ministry of Commerce, the Ministry of Industry and Information Technology, the General Administration of Customs, and the State Cryptography Bureau on the Release of the Export Control List of Dual Use Items of the Peoples Republic of China

https://www.mofcom.gov.cn/zcfb/blgg/art/2024/art_00c98a4ae2e84a6b980aafece9648067.html

Issuance Date: November 15, 2024

Effective Date: December 1, 2024

According to the relevant provisions of the Export Control Law of the Peoples Republic of China and the Regulations on the Export Control of Dual use Items of the Peoples Republic of China, the "List of Dual use Item Export Control of the Peoples Republic of China" (see Annex 1) is hereby announced, which will come into effect on December 1, 2024. On the same day, the Ministry of Commerce and the General Administration of Customs announced the abolition of 11 announcements (see Annex 2), including Announcement No. 5 of 2003 (Announcement on Temporary Export Control of Tributyl Phosphate); The Announcement No. 63 of 2020 by the Ministry of Commerce, the National Cryptography Administration, and the General Administration of Customs (Announcement on the Issuance of the Commercial Cryptography Import License List, Export Control List, and Related Management Measures), along with the content related to the Commercial Cryptography Export Control List and the commercial cryptography export license procedures, are no longer applicable.

Policy interpretation

Our company consulted the Policy and Regulation Department of the Ministry of Commerce and was informed that:

1. Control shall be carried out in accordance with the "Dual use Item Export Control List of the Peoples Republic of China" and the "Catalogue of Dual use Item and Technology Export License Management". The legal effect of the "List" is higher than that of the "Catalog", and both now and in the future are the control methods of "HS+Goods": (1) HS involves regulatory conditions 3, (2) HS does not involve regulatory conditions 3, but the goods themselves involve dual-use items for export (such as ingredient content, such as certain special technologies)

2. There will be adjustments to the processing of single window and export dual-use items, and both will be entered into the CN ECCN code of the "Dual Use Item Export Control List of the Peoples Republic of China". I havent been informed of how to adjust it specifically, I just said its currently being adjusted.

There is a transitional period for a period of time, and the method for the transitional period has not been disclosed.

6. Announcement on Standardizing the Import Management of Recycled Copper and Copper Alloy Raw Materials, Recycled Aluminum and Aluminum Alloy Raw Materials

https://www.mee.gov.cn/xxgk2018/xxgk/xxgk01/202410/t20241024_1090051.html

Issuance Date: October 21, 2024

Effective Date: November 15, 2024

In order to promote the high-quality development of the recycled metal industry and standardize the import management of recycled copper and copper alloy raw materials, as well as recycled aluminum and aluminum alloy raw materials (hereinafter referred to as recycled copper aluminum raw materials), the relevant matters are hereby announced as follows.

1、 Recycled copper and aluminum raw materials that meet the requirements of the attached table are not considered solid waste and can be freely imported. Different types of recycled copper and aluminum raw materials in the attached table are not allowed to be mixed, and different types of recycled copper and aluminum raw materials are not allowed to be declared under the same customs declaration form during customs clearance; Bulk recycled copper and aluminum raw materials of different categories are not allowed to be mixed. When different categories of recycled copper and aluminum raw materials have independent packaging, they can be mixed, but they should be placed separately.

2、 The customs commodity codes for recycled copper raw materials are 7404000030 and 7404000050; The customs commodity codes for recycled copper alloy raw materials are 7404000020 and 7404000040; The customs commodity code for recycled pure aluminum raw materials is 7602000040; The customs commodity number for recycled deformed aluminum alloy raw materials is 7602000050; The customs commodity codes for recycled cast aluminum alloy raw materials are 7602000020 and 7602000030. The customs commodity number is only for reference in customs declaration.

3、 In addition to meeting the special inspection requirements of customs for radioactive contamination inspection, sensory inspection is first used for the inspection of recycled copper and aluminum raw materials. When it cannot be determined whether they meet the requirements of the attached table indicators, the corresponding inspection methods of customs industry technical specifications or national standards GB/T 38470, GB/T 38471, GB/T 38472, GB/T 40382, GB/T 40386 shall be used for inspection.

4、 Imported recycled copper and aluminum raw materials shall comply with the requirements of this announcement. If the customs discovers that imported recycled copper and aluminum raw materials are suspected to be solid waste, they can entrust professional institutions to conduct attribute identification and manage them according to the identification conclusion in accordance with the law.

5、 This announcement shall come into effect on November 15, 2024, and the Announcement on Regulating the Import Management of Recycled Brass Raw Materials, Recycled Copper Raw Materials, and Recycled Casting Aluminum Alloy Raw Materials (Announcement No. 43 of 2020 of the Ministry of Ecology and Environment, General Administration of Customs, Ministry of Commerce, Ministry of Industry and Information Technology) shall be simultaneously abolished.

7. Decision of the General Administration of Customs on Amending Some Regulations (Order No. 274 of the General Administration of Customs)

http://gdfs.customs.gov.cn/customs/302249/2480148/6206760/index.html

Issuance Date: November 13, 2024

Effective Date: January 1, 2025

In order to implement the relevant provisions of the Frontier Health and Quarantine Law of the Peoples Republic of China, the General Administration of Customs has decided to revise four regulations, including the "Measures for the Administration of Inspection and Quarantine of Entry Exit Express". The specific contents are as follows:

1、 The following modifications are made to the "Administrative Measures for Inspection and Quarantine of Entry Exit Express" (formerly promulgated by the General Administration of Quality Supervision, Inspection and Quarantine Order No. 3, amended by the General Administration of Customs Order No. 238, No. 240, No. 243):

（1） Amend the third item of Article 8 from "microorganisms, human tissues, biological products, blood and its products, and other special items" to "goods and items related to public health and safety, such as blood and other human tissues, pathogenic microorganisms, and biological products.

（2） Delete the term pathogenic body in Article 15; Amend Customs shall implement hygiene and pest control measures in accordance with regulations to shall implement hygiene and pest control measures and accept customs supervision .

（3） Amend the fourth item of Article 18 from "Article 22" to "Article 16".

2、 The following modifications are made to the "Management Measures for Entry Exit Inspection and Quarantine of International Navigation Ships" (promulgated by the former General Administration of Quality Supervision, Inspection and Quarantine Order No. 38, amended by the former General Administration of Quality Supervision, Inspection and Quarantine Order No. 196, and the General Administration of Customs Order No. 238, No. 240, and No. 262):

（1） Amend the term border port in Article 2 to port open to the outside world (hereinafter referred to as port) .

（2） Amend the phrase Peoples Republic of China border ports (hereinafter referred to as ports) in Article 3 to ports.

（3） Modify the phrase must arrive at the first port of arrival in Article 5 to should arrive at the first port of arrival.

（4） Modify the term port of arrival in Article 6 to port of arrival.

（5） Amend the words "quarantine infectious disease, suspected quarantine infectious disease" in Article 7 and Article 32 to "quarantine infectious disease infected person, suspected infected person".

（6） Delete the first item of Article 9; Amend the third item from "having quarantine infectious disease patients or suspected quarantine infectious disease patients" to "discovering quarantine infectious disease infected persons or suspected infected persons"; Amend the seventh item from "Certificate of Rodent Removal/Exemption from Rodent Removal" to "Certificate of Exemption from Sanitary Control Measures for Ships/Certificate of Sanitary Control Measures for Ships"; Adjust the project numbers sequentially.

（7） Amend the first paragraph of Article 10 from holding a valid Certificate of Health for Transportation Vehicles issued by the Chinese Customs to holding a valid health certificate; Amend Customs shall implement telecommunication quarantine to Customs may implement telecommunication quarantine; Modify the term port of arrival in the second paragraph to port of arrival.

（8） Amend the phrase Vehicle Health Certificate in Article 11 to Health Certificate.

（9） Amend the term permit in Article 13 to permission; Change "goods, luggage, postal parcels and other items" to "transportation equipment such as containers, goods, luggage, postal parcels and their outer packaging".

（10） Amend the "Certificate of Exemption from Rodent Removal/Exemption from Rodent Removal" in Articles 14 and 28 to "Certificate of Exemption from Sanitary Control Measures for Ships/Certificate of Sanitary Control Measures for Ships"; Delete the Vehicle Health Certificate.

（11） Amend the term boarding quarantine in Article 15 to boarding quarantine.

（12） Amend the phrase no infection in Article 16 to no risk of spreading quarantine infectious diseases; Change the phrase infected, suspected of infection, or from an infectious disease epidemic area to contaminated with quarantine infectious diseases, discovered vector organisms related to human health, or other risks of spreading quarantine infectious diseases.

（13） Amend the phrase at the port of departure in Article 17 to at the last port of departure.

（14） Amend "boarding inspection and quarantine" in Article 21 to "boarding inspection and quarantine"; Modify the "Exit Health and Quarantine Certificate for Transportation Vehicles" to "Exit Health and Quarantine Certificate for Transportation Vehicles".

（15） Amend the phrase "ships that fall under any of the following circumstances shall undergo sanitary and pest control treatment" in Article 22 to "ships that fall under any of the following circumstances shall undergo sanitary and pest control treatment and be subject to customs supervision"; Amend the first item to "contaminated by quarantine infectious diseases"; Amend the second item to "other situations where there is a risk of spreading quarantine infectious diseases"; Amend the third item to "Discovering vector organisms related to human health"; Modify the term bulk waste materials in the fifth item to bulk waste materials that may cause the spread of infectious diseases.

（16） Article 23 shall be amended as follows: "Effective on-site prevention and control measures shall be taken immediately for quarantine infectious disease infected or suspected infected persons on board, and the disease prevention and control department of the local peoples government at or above the county level where the port is located shall be notified in a timely manner

（17） Amend the phrase for ballast water from epidemic areas that require sanitation and pest control treatment as specified by the state in Article 25 to for ballast water from ships that require sanitation and pest control treatment as specified by the state.

（18） Amend the phrase poor hygiene conditions in Article 27 to hygiene conditions that do not meet the requirements of laws, administrative regulations, and national hygiene standards; Change improvement to rectification.

（19） Amend the term permit in Article 29 to permission; Change ballast water to ship ballast water.

（20） Amend the phrase units engaged in ship food and drinking water supply in Article 33 to units engaged in ship food production and operation, and drinking water supply services within ports.

3、 The following modifications are made to the "Hainan Entry Exit Yacht Quarantine Management Measures" (formerly promulgated by the General Administration of Quality Supervision, Inspection and Quarantine Order No. 153, amended by the General Administration of Customs Order No. 238 and No. 240):

（1） Modify the phrase must arrive at the first port of arrival in Article 5 to should arrive at the first port of arrival.

（2） Change the word arrival in Article 6 to arrival.

（3） Delete the phrase Vehicle Health Certificate from the first paragraph of Article 8; Change the word arrival in the second paragraph to arrival.

（4） Delete the first item of Article 9; Modify the phrase there are infected or suspected infected patients in the third item to discovered infected or suspected infected individuals with quarantine infectious diseases; Adjust the project numbers sequentially.

（5） Amend the "Ship Entry Quarantine Certificate" in Articles 11 and 19 to "Ship Entry Quarantine Certificate".

（6） Article 13 shall be amended as follows: "Customs shall, in accordance with the law, take effective on-site prevention and control measures against quarantine infectious disease infected persons and suspected infected persons on entry yachts, and promptly notify the disease prevention and control department of the local peoples government at or above the county level where the port is located

（7） In Article 14, the phrase "If an inbound yacht falls under any of the following circumstances, quarantine treatment shall be carried out" shall be revised to "If an inbound yacht falls under any of the following circumstances, sanitation and pest control treatment shall be carried out and customs supervision shall be accepted"; Delete the first item of Article 14; Amend the second item to "contaminated by quarantine infectious diseases" as the first item; Amend the third item to "discovery of vector organisms related to human health" as the second item; Add "other situations where there is a risk of spreading quarantine infectious diseases" as the third item.

（8） Amend the first paragraph of Article 15 from "Relevant procedures and requirements shall be implemented in accordance with the relevant provisions of the Quarantine Management Measures for Entry Exit Personnel Carrying Items and other laws and regulations" to "Relevant procedures and requirements shall be implemented in accordance with the relevant provisions of laws and regulations".

（9） Amend the "Exit Health and Quarantine Certificate for Transportation Vehicles" in Article 22 to "Exit Health and Quarantine Certificate for Transportation Vehicles".

（10） Amend "infected patients" in Article 23 to "quarantine infectious disease infected persons, suspected infected persons".

（11） Amend the phrase poor hygiene conditions in Article 25 to hygiene conditions that do not meet the requirements of laws, administrative regulations, and national hygiene standards; Change improvement to rectification.

（12） Amend the term infectious disease epidemic in Article 28 to major infectious disease epidemic.

（13） Delete Article 30, Article 31, and Article 34.

（14） Amend the term infectious disease patients in Article 32 to infectious disease infected individuals.

（15） Delete the following sentence from Article 38: "Infected refers to being infected or contaminated (including nuclear radiation, biological, chemical factors), or carrying sources of infection or pollution, including carrying medical vectors and hosts, which may cause international concern for infectious diseases or pose other serious public health hazards. Suspected of infection refers to a specific geographical area that customs believe has been or may be exposed to serious public health hazards and may become a source of infection or pollution. Infected person (object) refers to a person, pet, luggage, item, yacht, etc. who has been infected or contaminated or carrying sources of infection or pollution that pose a public health risk. Infected area refers to a specific geographical area that requires health measures to be taken

4、 The following modifications are made to the "Quarantine Management Measures for Entry Exit Cruise Ships" (formerly promulgated by the General Administration of Quality Supervision, Inspection and Quarantine Order No. 185, amended by the General Administration of Customs Order No. 238, No. 240, and No. 262):

（1） Amend the term border port in Article 2 to port open to the outside world (hereinafter referred to as port) .

（2） Amend the term medical vector organism in Article 6 (4), Article 24 (1) (2), and Article 34 (4) to disease vector organism.

（3） Amend the term "license" in Article 11, Paragraph 3 to "permit"; Modify "goods, luggage, postal parcels and other items" to "transportation equipment such as containers, goods, luggage, postal parcels and their outer packaging (hereinafter referred to as goods, items)".

（4） Amend the phrase boarding quarantine in the second paragraph of Article 12 to boarding quarantine.

（5） Delete the phrase from quarantine infectious disease infected areas in the first item of Article 15; Change case to infected person.

（6） Amend the first item of Article 18 from "boarding the ship" to "boarding the ship"; Change the term transportation in the second item to transportation; Modify the term medical vector organism in the fourth item to disease vector organism.

（7） Amend the phrase "no detected epidemic" in the first paragraph of Article 19 to "no risk of spreading quarantine infectious diseases"; Modify the phrase allowing personnel to move up and down, loading and unloading of goods, etc. in the second paragraph to allowing personnel to move up and down, loading and unloading of goods, items, etc..

（8） Amend the "Exit Health and Quarantine Certificate for Transportation Vehicles" in the second paragraph of Article 22 to "Exit Health and Quarantine Certificate for Transportation Vehicles"; Modify the term boarding quarantine in the third paragraph to boarding quarantine.

（9） Amend the first paragraph of Article 23 from "permission" to "permission", and from "goods, luggage, postal parcels, and other items" to "goods, items".

（10） Amend the term infected person in the second item of Article 27 to infected person.

（11） When a public health emergency occurs on a cruise ship, it shall be handled in accordance with the relevant regulations on emergency response to public health emergencies at the port

（12） Delete Article 35, Article 39, and Article 41.

（13） Delete the second item of Article 36; Adjust the third item to the second item.

（14） Article 40 shall be amended as follows: "In the event of a public health emergency, if the cruise operator or its agent fails to report it in a timely manner as required by the customs, the customs shall give a warning or impose a fine of up to 30000 yuan depending on the severity of the circumstances

In addition, corresponding adjustments will be made to the numbering of the articles in the relevant regulations.

This decision shall come into effect on January 1, 2025.

The Management Measures for Inspection and Quarantine of Entry Exit Express, the Management Measures for Inspection and Quarantine of International Navigation Ships, the Management Measures for Inspection and Quarantine of Hainan Entry Exit Yacht, and the Management Measures for Inspection and Quarantine of Entry Exit Cruise Ships shall be revised and reissued in accordance with this decision.

8. Announcement No. 157 of 2024 by the General Administration of Customs (Announcement on the Release of 5 Industry Standards including the Inspection Regulations for Imported Recycled Copper Raw Materials)

http://gdfs.customs.gov.cn/customs/302249/2480148/6205185/index.html

Issuance Date: November 12, 2024

Effective Date: November 15, 2024

We have now released 5 industry standards, including the "Inspection Regulations for Imported Recycled Copper Raw Materials" (see attached catalog). The replaced standard "Inspection Regulations for Imported Recycled Copper Raw Materials" (SN/T 5416-2022) shall be abolished from the date of implementation of the new standard.

The standard text released this time can be accessed through the China Technical Trade Measures website（ http://www.tbtsps.cn ）Standard column search.

Number Standard Number Standard Name Replacement Standard Number Implementation Date

Number	Standard Number	Standard Name	Replacement Standard Number	Implementation Date
1	SN/T 5416-2024	Inspection Regulations for Imported Recycled Copper Raw Materials	SN/T 5416-2022	2024-11-15
2	SN/T 5417-2024	Inspection Regulations for Imported Recycled Copper Alloy Raw Materials	SN/T 5417-2022	2024-11-15
3	SN/T 5418-2024	Inspection Regulations for Imported Recycled Casting Aluminum Alloy Raw Materials	SN/T 5418-2022	2024-11-15
4	SN/T 5761-2024	Inspection Regulations for Imported Recycled Deformed Aluminum Alloy Raw Materials		2024-11-15
5	SN/T 5762-2024	Inspection Regulations for Imported Recycled Pure Aluminum Raw Materials		2024-11-15