Ex-factory price-value of non-original materials in this country (region) × 100% ≥ 30%.
ex-factory price
"Ex-factory price" refers to the price paid to the manufacturer for finished products.
"The value of materials not originated in this country (region)" refers to the value of imported raw materials and parts (including raw materials and parts of unknown origin) directly used for manufacturing or assembling final products, and is calculated according to the "cost, insurance and freight" price (CIF) of their imports.
The calculation of the above-mentioned "ad valorem percentage" shall conform to generally accepted accounting principles and People's Republic of China (PRC) import and export tariff regulations. Article 7 The goods that have undergone substantial changes according to the manufacturing and processing procedures and the ad valorem percentage are listed in the List of Goods Applicable to the Manufacturing or Processing Procedures and the Ad valorem percentage standard (see Annex), and whether substantial changes have occurred is judged according to the listed standards. Where the goods that are not included in the list of goods applicable to manufacturing or processing procedures and the ad valorem percentage standard are substantially changed, the tariff classification change standard shall apply. Article 8 The list of goods and ad valorem percentage standards applicable to manufacturing or processing procedures shall be revised and promulgated by the General Administration of Customs in conjunction with the Ministry of Commerce and the General Administration of Quality Supervision, Inspection and Quarantine according to the implementation situation. Article 9 These Provisions shall come into force on June 6+1October 6+1October 6, 2005.
Attachment:
List of goods applicable to manufacturing or processing procedures and ad valorem percentage standards
Note: This table is arranged according to the category, chapter and tariff number of People's Republic of China (PRC) Import and Export Tariff (hereinafter referred to as Tariff).
In the "tariff code column", except for the four-digit tariff code, only the title of a chapter is listed for the goods containing all four-digit tariff codes of a chapter in the tariff; For specific goods in the four-digit tariff code, an "*" sign should be added before the tariff code.
"Substantial change standard" refers to the standard applicable to the manufacturing or processing procedures and ad valorem percentage of the corresponding goods.
"Cutting" refers to all pieces of clothing (or materials).
Category I live animals, whose commodity descriptions have substantially changed under the tariff; Animal Products Chapter III * 03.03 Frozen fish eggs, egg taking, sorting and freezing 03.04 Fresh, cold and frozen fish fillets and other fish (whether minced or not) are eviscerated and boned * 03.06 Shrimp and crab meat are peeled and frozen * 03.07 Frozen or dried cuttlefish, squid and octopus are eviscerated, frozen or dried Chapter V * 05.04 Cleaning of animal casings. Drinks, wine and vinegar; Tobacco, tobacco and tobacco substitutes
Products Chapter 17 * 17.0 1 Sugar is made from raw sugar Chapter 18 Cocoa butter and cocoa butter are made from cocoa beans; Or cocoa powder without sugar or other sweet substances, which meets the ad valorem percentage standard 18.05 and is made of cocoa beans; Or foods containing cocoa such as chocolate that meet the ad valorem percentage standard 18.06 are made of cocoa beans; Or meet the ad valorem percentage standard. Chapter 24 * 24.02 Cigars and cigarettes are made of tobacco * 24.03 Other tobacco products are made of tobacco. Chapter 28 Products of the Sixth Chemical Industry and its related industries.
Inorganic chemicals; Precious metals, rare earth metals, radioactive elements
Organic and inorganic compounds and their isotopes are made of raw materials other than the tax number of the goods themselves; or
Meet the ad valorem percentage standard Chapter 29
Organic chemicals
Goods themselves made of raw materials other than the tax item number; or
Meet the ad valorem percentage standard Chapter 30 30.03
A mixture of two or more ingredients used to treat or prevent diseases.
Drugs used (excluding drugs with tax numbers of 30.02, 30.05 or 30.06)
Goods), which are not mixed or made into retail packaging, and are made of raw materials other than the tariff code of the goods themselves; or
Meet the ad valorem percentage standard
30.04
A medicine consisting of mixed or unmixed products for treating or preventing diseases.
Goods (excluding goods with tariff numbers of 30.02, 30.05 or 30.06)
Products), taken dose or (including skin intake.
Form) retail packaging made of raw materials other than the tax item number of the commodity itself; or
Meet the ad valorem percentage standard
Chapter 3 1
fertilizer
Goods themselves made of raw materials other than the tax item number; or
Meet the ad valorem percentage standard Chapter 32
Tanning extract and dye extract; Tannic acid and its derivatives; Dye
Materials, pigments and other coloring materials; Paints and varnishes; putty
And other similar adhesives; Ink and ink are made of raw materials other than the tax item number of the commodity itself; or
Meet the ad valorem percentage standard
Chapter 33
Essential oils and balms; Aromatic products, cosmetics and toiletries
Goods themselves made of raw materials other than the tax item number; or
Meet the ad valorem percentage standard Chapter 34
Soap, organic surfactant, detergent, lubricant,
Artificial wax, modulated wax, polishes, candles and similar products,
Dental plaster, dental wax and plaster of Paris.
The agent is made of raw materials other than the tax item number of the goods themselves;