G/RO/LDC/N/CHN/1  
 
10 July 2017  
(17-3699) Page: 1/11 
Committee on Rules of Origin  Original: English  
 
NOTIFICATION OF PREF ERENTIAL RULES OF OR IGIN FOR  
LEAST DEVELOPED COUN TRIES  
CHINA 
The following communication, dated 6 July 2017, is being circulated at t he request of the 
delegation of  China . 
_______________  
 
 
Paragraph 4.3 of the 2015 Ministerial Decisio n on preferential rules of origin for least developed 
countries (WT/L/917/Add.1) requires preference -granting Members to notify preferential rules of 
origin as per the established procedures1.  In addition, as mandated by the Ministerial Decision, 
the Comm ittee on Rules of Origin agreed, at its meeting of 2 March 2017, to a template for such 
notifications (G/RO/84).  
 
Following such requirements, the following notification has been received from: China . 
 
A. BASIC INFORMATION  
 
1)  Notifying member  China  
2)  Date of entering into force of Rules 
of origin and any substantive  
modification thereof  1 April 2017  
(for the revised rules of origin and related procedures)  
3)  Date of expiration of Rules of 
origin if applicable  N/A. 
4)  Title of the preferential scheme for 
whic h legislation on Rules of origin 
is applicable  Special Preference Treatment to imports from LDCs.  
5)  Authority(ies) granting the 
preferential treatment  Tariff Commission of the State Council.  
6)  National authorities in charge of 
Rules of origin administratio n 
 The General Administration of Cust oms of China.  
 
                                                
1 The relevant notification requirements are c ontained in Paragraph 2(d) of Annex 1 of the Transparency 
Mechanism for Preferential Trade Arrangements (WT/L/806) and in Paragraph 4 of Annex II of the Agreement 
on Rules of Origin.  G/RO/LDC/N/CHN/1  
 
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  B. INFORMATION ON RULES OF ORIGIN  
I.  BENEFICIARIES  
1) List of Beneficiaries  
 Bangladesh; Niger; Somalia; Ethiopia; Benin; Burundi; Eritrea; 
Djibouti; Congo; Guinea; Guinea -Bissau; Comoros; Liberia; 
Madagascar; Mali; Malawi; Mauritania; Mozambique; Sierra 
Leone; Sudan; The Republic of South Sudan; Tanzania; Togo; 
Uganda; Zambia; Lesotho; Chad; The Central African Republic;  
Afghanistan; Nepal; Timor -Leste; Yemen; Vanuatu; 
Equatorial  Guinea; Angola; Seneg al; Myanmar; and Cambodia.  
2) Eligibility  Decree of the General Administration of Customs of the People's 
Republic of China No. 231.  
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
1)  General criteria, if applicable for all products   
 (a) Definition of wholly 
obtained products  The following goods shall be considered as wholly obtained or 
produced entirely in a beneficiary country:  
(a)  live animals born and raised in a beneficiary country;  
(b)  goods obtained in a beneficiary country from the animals 
specified in sub -paragraph (a) above;  
(c)  plants and plant products harvested, picked or collected in a 
beneficiary country;  
(d)  goods obtained by hunting, aquaculture, trapping or fishing 
in a beneficiary country;  
(e)  fish, shellfish and other marine life taken from the high seas 
by vessels registered or recorded in a beneficiary country 
and entitled to fly the flag of that country;  
(f)  goods obtained from the processing of goods listed in 
sub-paragraph (e) above on board factory ships registe red 
or recorded in a beneficiary country and entitled to fly the 
flag of that country;  
(g)  minerals and other naturally occurring substances extracted 
in the beneficiary country or goods, exclusive of fish, 
shellfish and other marine life, taken or extrac ted from the 
waters, seabed or subsoil beneath the seabed outside the 
territorial waters of a beneficiary country, provided that the 
beneficiary country has the right to exploit such waters, 
seabed or subsoil beneath the seabed.  
(h)  used goods collected i n a beneficiary country which are 
consumed in that country and fit only for the recovery of 
raw materials;  
(i)  waste and scrap derived from processing or manufacturing 
operations in a beneficiary country and fit only for the 
recovery of raw materials;  
(j)  goods obtained through processing in a beneficiary country 
exclusively from goods referred to in sub -paragraphs (a) to 
(i) above.  
 (b)  Describe the criteria for 
not-wholly produced 
products  The determining criteria for "substantial transformation" shal l be 
"Regional Value Content" (RVC) or "Change in Tariff 
Classification" (CTC). Whereas the goods listed in the "Product 
Specific Rules" (PSR) are not subject to the said criteria.  
The criterion of RVC means that the regional value content of 
goods, expre ssed as a percentage, is no less than 40%.  
The criterion of Change in Tariff Classification means that the 
heading of all non -originating materials used in the production or 
manufacture of goods in the territory of beneficiary country is 
different from tha t of the goods.  
 (c)  Insert the formula for 
calculating ad valorem  
percentage  The Regional Value Content shall be calculated as follows:  
V   -   VNM 
RVC = ----------------------------------------------------- x100%  
V 
V is the transaction value of the goo ds adjusted on a F.O.B. G/RO/LDC/N/CHN/1  
 
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  basis in accordance with Customs Valuation Agreement.  
VNM is the value of the non -originating materials. VNM shall be 
the cost of importation, the freight and insurance for 
transportation to the destination port or place, including  the 
value of materials of undetermined origin. When the producer of 
goods acquires non -originating materials in the territory of the 
beneficiary country, the transaction value of such materials, in 
accordance with Customs Valuation Agreement, shall not in clude 
freight, insurance, packing costs and any other costs incurred in 
transporting the materials from the supplier's warehouse to the 
producer's location.  
2)   Product specific rules of origin, 
where applicable  The PSR is to be otherwise promulgated aft er the negotiation 
between the General Administration of Customs of China and the 
delegates of the group of the least developed countries.  
 (a)  Insert  the link where the 
complete list of product 
specific rules of origin can 
be found.   
 (b) Insert the fo rmula for 
calculating ad valorem  
percentage, when applied 
for product specific rule   
3) Definition of non -originating 
material and originating material, 
if any  "Originating goods" or "Originating Materials" means goods or 
materials which qualify as origin ating in accordance with the 
provisions of the rules of origin in this regulation.  
"Non-Originating goods" or "Non -Originating Materials" means 
goods or materials which do not qualify as originating in 
accordance with the provisions of the rules of origin  in this 
regulation, including materials of undetermined origin.  
4) List of insufficient working 
process, if any  Goods shall not be considered as originating goods, only be 
reason of undergoing one or more of the following operations or 
processes, without  any other operations or processes:  
(a)  operations or processes to ensure preservation of goods in 
good condition for the purpose of transport or storage;  
(b)  simple assembly of parts of articles to constitute a complete 
article or disassembly of product s into parts;  
(c)  changing package, unpacking or combining package  
(d)  washing, cleansing, removal of dust, oxide, oil, paint or 
other cover;  
(e)  ironing or pressing of textiles or textile products  
(f)  simple painting or polishing;  
(g)  husking, partia l or total bleaching, polishing, and glazing of 
cereals and rice;  
(h)  operations to colour sugar, to add flavour, or to form sugar 
lumps; partial or total powdering crystallized sugar;  
(i)  peeling and removal of stones and shells from fruits, nuts 
and ve getables;  
(j)  sharpening, simple grinding or simple cutting;  
(k)  sifting, screening, sorting, classifying, grading, matching 
(including combining set goods), rip cutting, curving, 
winding, unfolding;  
(l)  simple placing in bottles, cans, flasks, bags, ca ses, boxes; 
fixing on cards or boards; and all other simple packaging 
operations;  
(m)  affixing or printing marks, labels, logos, and other like 
distinguishing signs on products or their packaging;  
(n)  simple mixing of products, whether or not of differen t kinds; 
mixing sugar with other materials;  
(o)  testing or calibrating;  
(p)  mere dilution with water or other substances, which does 
not materially alter the characteristics of the goods;  
(q)  drying, salting (or keeping in brine), refrigeration or 
freezing; 
(r)  slaughter of animals;  
(s)  combination of two or more operations specified in sub -
paragraphs (a) through (r).  G/RO/LDC/N/CHN/1  
 
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  5) Rules for application of 
cumulation and related 
procedures if any  Goods or materials originating in China used in the production of 
another good in a beneficiary country shall be considered as 
originating goods or materials of that beneficiary country.  
When a beneficiary country is a member state of a regional 
group, originating materials of any other beneficiary countries of 
the regio nal group used in the production of another good in this 
beneficiary country shall be considered as originating goods or 
materials of this beneficiary county. The list of regional groups is 
part of this regulation and to be otherwise promulgated by the 
General Administration of Customs of China.  
For implementation of the paragraph 2, GACC has published an 
announcement (No. 11, 2017) which lists the list of the groups. 
There are 2 groups fulfil the above requirements, one is ASEAN 
including 2 LDCs, Myanmar a nd Cambodia, the second one is 
ECWAS including 7 LDCs, Guinea -Bissau, Benin, Sierra Leone, 
Togo, Mali, Liberia and Senegal.  
6) Any other information that 
member deems necessary  N/A. 
 
III.   DOCUMENTARY REQUIREMENTS  
1)  Certificate of origin and other pro ofs of origin  
 (a)  Requirement for certificate 
of origin and/or any other 
proof of origin, if any  The Certificate of Origin shall:  
1.  be issued by the bodies authorized by the beneficiary 
country before exportation, at the time of exportation or 
within 5 days after exportation of the goods;  
2.  be completed in English;  
3.  contain security features, such as stamps of issuing bodies 
conforming to the specimen notified by the beneficiary 
country to China Customs;  
4.  contain a unique certificate number;  
5.  state the basis on which the goods are deemed to qualify as 
originating goods;  
6.  be valid for 1 year from the date of issuance;  
7.  be signed or stamped by customs or related port competent 
authorities of the beneficiary country in column 15 at the 
time of exportation.  
8.  cover one or more goods under one consignment.  
The Declaration of Origin shall:  
1.  be completed in Chinese;  
2.  be printed, then completed and correctly signed by 
importer;  
3.  be valid for 1 year from the date of issuance;  
4.  cover one or more goods under one consignment.  
 (b)  Authority to be designated 
for issuance of certificate of 
origin  Issued by the bodies authorized by the beneficiary country.  
 
 (c)  Prescribed form of 
Certificate of origin and/or 
any other proof of origi n See Annexes  1 and 2 . 
 (d)  Any other procedures 
applied for certificate of 
origin and/or any other 
proof of origin, if any  The importers may submit a Declaration of Origin to customs to 
claim the goods under the ruling to be applicable to the Special 
Preference Treatment, provided that:  
1.  upon the request of importer, China Customs has made an  
ruling, which determined the origin of the imported goods to 
be a beneficiary country; and  
2.  the ruling is in a valid state, and the facts and situations, 
based on which the ruling was made do not change.  G/RO/LDC/N/CHN/1  
 
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  2)  Direct shipment  
 (a)  Rules applicable for direct 
shipment, if any  Direct consignment in the regulation means that the originating 
goods are transported directly from the beneficiary country to 
ports of entry in China without going into any other countries or 
regions other than China or the beneficiary country.  
Originating goods of the beneficiary country which are 
transported to China through other countries or regions, with or 
without trans -shipment or  temporary storage shall be 
determined as direct consignment, provided that the following 
requirements are satisfied at the same time:  
1.  the goods do not enter into trade or consumption there;  
2.  the goods do not undergo any operation there other than  
unloading, reloading or any other operations required to 
keep them in good condition;  
3.  the goods shall be subject to the control of customs or 
related government competent authorities in such countries 
or regions;  
4.  the goods which enter other countr ies or regions shall stay 
no longer than 6 months.  
 (b)  Documentary requirement 
for proof of direct shipment 
including when the 
transport of consignment 
involves transit through 
one or more intermediate 
countries, if any  1. A valid Certificate of Origin.  If Customs has received the 
electronic data information of a Certificate of Origin of a 
beneficiary country via electronic data exchange system, it 
is not compulsory for importers to submit a Certificate of 
Origin for goods of that beneficiary country.  
 For advance ruling goods, importers may submit a 
Declaration of Origin rather than a Certificate of Origin;  
2.  Commercial invoice of the goods;  
3.  Transport documents covered the whole route from the 
beneficiary country to ports of entry in China;  
4.  For goods transported into the territory of China through 
other countries or regions, importers shall submit certified 
documents issued by customs of that country or region or 
other documents accepted by China customs. Those certified 
documents mentioned abov e are not compulsory when 
customs has obtained electronic data information of certified 
documents via related electronic data system for 
transshipment.  
 If the transport documents are determined by China 
customs to be sufficient to fulfil the requirement o f the 
Direct Consignment, importers are not required to submit 
certified documents.  
 Supporting documents required when the transport of 
consignment involves transit:  
 - Customs Announcement No. 57, promulgated in 2015; 
and 
 - Customs Announcement No. 52, promulgated in 2016.  
 G/RO/LDC/N/CHN/1  
 
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  IV.  VERIFICATION AND PENALTIES  
1) Procedure for verification of 
proofs of origin  Article 18, Customs Decree No. 231  
Whereas suspicion arises as to the authenticity or the originating 
status of related goods, the General Administrat ion of Customs 
of China or its authorized offices may initiate a request for 
verification either by themselves or through the Economic and 
Commercial Counsellor's Office of the Embassy of China in the 
beneficiary country, to the competent department or aut horized 
issuing bodies, who shall collaborate by responding to China 
Customs within 180 days from the date such a request is 
received.  
Whereas doubt arises about the information of the Declaration of 
Origin, customs may initiate a request for verification on the 
importer, who produced the Declaration of Origin.  The importer, 
who is obliged to be verified, shall collaborate by responding to 
China Customs with a written reply within 180 days from the 
date such a request is received.  
2) Penalties for fraud a nd false 
declarations   
3) Authorities and procedures for 
appeal in the case of dispute on 
verification   
4) Requirement for preserving the 
documents related to issuance of 
certificate of origin   
5) Any other relevant information   
 
V.  REFERENCE TEXTS  
(a) The legislative texts in one of the 
official WTO languages 
containing the preferential rules 
of origin applicable under a PTA 
granted under the Decision on 
Measures in Favour of Least -
Developed Countries (Annex F of 
the Hong Kong Ministerial 
Declaration)  http://www.customs.gov.cn/publish/portal0/tab515/info841489.
htm 
 
(b) The full text of the administrative 
regulations concerning 
modalities for issuance, 
acceptance, retrospect ive 
issuance and replacement of 
certificates of origin or any 
equivalent declarations to be 
made, including any 
requirements  related to stamps 
to be used along with notification 
of stamps   
(c) The full text and related 
administrative regulations of the 
modalities for the proof of 
movement of the consignment of 
the goods from the beneficiary 
countries to preference -giving 
countries including transit 
through third countries   
(d) The full texts of the modalities of 
the verification procedures and 
related pe nalties   
 G/RO/LDC/N/CHN/1  
 
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  ANNEX 1  
                ORIGINAL  
1. Exporter's name and address ： Certificate No.:  
CERTIFICATE OF ORIGIN  
Form for the Special Preference Treatment  
(Combination of Declaration and Certificate of 
Origin)  
Issued in ____________  
(see Overleaf Inst ruction)  2. Producer's name and address:  
3. Consignee's name and address:  
Official use only:  
4. Means of transport and route  
Departure Date:  
Vessel/Flight/Train/Vehicle No.:  
Port of loading:  
Port of discharge:  5. Remarks:  
6. Item 
number  7. Marks  and 
packages 
NO. 8. Number and 
kind of 
packages; 
description of 
goods  9. HS 
code(Six -
digit code)  10. Origin 
criterion  11. Net weight, 
quantity (Quantity 
Unit) or other 
measures  (litres,  
m3, etc.) 12. Number, 
date and value 
of invoice  
       
13. Declarat ion by the Exporter:  
The undersigned hereby declares that the above 
details and statements are correct, that all the 
goods were produced in  
 
 
………………………………………………  
（country)  
 and that they comply with the origin 
requirements specified in the Special 
Preferenc e Treatment  for the goods exported 
to China.  
 
 
 
 
 
 
…………………………  
Place and date, signature of authorized 
signatory  14. Certification:  
 On the basis of control 
carried out, it is hereby 
certified that the declaration 
the exporter made is 
authentic.  
 
 
 
 
 
…………………………………  
Place and date, stamp of 
authorized body  15. Verification of Customs or 
Port Competent Department:  
It is certified that the goods 
declaring export are the same 
as described on the Certificate.  
 
 
 
 
………………………………  
Place and date, stamp or 
signature of  the  Customs or 
Port Competent Department of 
export country  
 
Overleaf Instruction  
Certificate No.: Serial number of Certificate of Origin assigned by the authorized issuing body . 
Box 1:  State the full legal name and address (including country) of the ex porter in a beneficiary country.  
Box 2:  State the full legal name and address (including country) of the producer in a beneficiary country. 
If goods from more than one producer are included in the certificate, list the additional producers, 
including thei r full legal name and address (including country). If the exporter or the producer 
wishes to maintain this information as confidential, it is acceptable to state "AVAILABLE UPON 
REQUEST."  If the producer and the exporter are the same, please complete field  with "SAME."  
Box 3:  State the full legal name and address of the consignee in the customs territory of China.  
Box 4:  Complete the means of transport and route and specify the departure date, transport vehicle No., 
port of loading, and port of discharge .  
Box 5:  State the order number, number of LC or other information.  
Box 6:  State the item number, 50 is the maximum.  
Box 7:  State the shipping marks and numbers on packages.  
Box 8:  The name of goods and the number and kind of packages shall be speci fied. If the goods are not 
packed, state "IN BULK".  In the end of the description of goods, add "***" or " \". 
Box 9:  Identify the HS tariff classification to six -digit corresponding to the goods.  
Box 10:  If the goods satisfy the requirement of the Rules  of Origin, the exporter shall indicate in Box  10 the 
origin criteria on the basis of which he claims that his goods qualify for t he Special Preference 
Treatment , in the manner shown in the following table:  G/RO/LDC/N/CHN/1  
 
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  origin criteria  to be filled in box 10  
The good s are wholly obtained or produced in the territory of the beneficiary 
country as set out and defined in Article 4.  WO 
The goods are produced used entirely by the originating materials in the territory 
of the beneficiary country.  WP 
When the goods are sub ject to RVC criteria, RVC40% or CTH.  CTH or RVC40%  
When the goods are subject to a requirement stipulated in PSR, the specified 
criteria shall be indicated.  Criterion as specified in PSR.  
 
Box 11:  Net weight shall be shown in kilograms here. Quantity sh all be shown in quantity unit. Volume may 
be filled in the unit of litres or m3. 
Box 12:  Invoice number, date of invoices and invoiced value shall be shown here.  
Box 13:   The field shall be completed, signed and dated by the exporter of the beneficiary c ountry.  
Box 14:   The field shall be completed with place, issuing date and stamped by the officer of the issuing body.  
Box 15:  The field shall be completed with place, issuing date by the officer of the customs or port competent 
authority in the benefici ary country. Meanwhile, the field shall be stamped or signed by the officers 
said above.  
In case where there is not enough space on the first page of a Certificate of Origin for multiple lines of goods, 
additional pages can be used.   The Certificate number  will be the same as that shown on the first page. Box  6 to 
box 15 shall be presented in the additional pages, together with the stamp of issuing body and the stamp or 
signature of the customs or the port competent authority.  G/RO/LDC/N/CHN/1  
 
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  Certificate N o. 
 
6. Item 
number 7. Marks 
and 
packages 
NO. 8. Number and 
kind of 
packages; 
description of 
goods  9. HS code  
(Six-digit 
code)  10. Origin 
criterion  11. Net weight, 
quantity  
(Quantity Unit) or 
other measures  
(litres, m3, etc.) 12. Number, 
date and value 
of invoice  
 
   
 
     
13. Declaration by the Exporter:  
The undersigned hereby declares 
that the above details and 
statements are correct, that all the 
goods were produced in  
 
 
 
 
 
 
 
 
………………………………………………  
(country)  
and that they comply with the 
origin requirements specified in the 
Special Preference Treatment  for 
the goods exported to China.  
 
 
…………………………  
Place and date, signature of 
authorized signatory  14. Certification:  
On the basis of control carried out, 
it is hereby certified that the 
declaration the exporter made is 
authe ntic. 
 
 
 
 
 
 
 
…………………………………  
Place and date, stamp of authorized 
body 15. Verification of Customs or Port 
Competent Department:  
It is certified that the goods 
declaring export are the same as 
described on the Certificate.  
 
 
 
 
 
 
 
………………………………  
Place and date, stamp or signature 
of the Customs or Port Competent 
Department of export country  
 G/RO/LDC/N/CHN/1  
 
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  ANNEX 2  
原产地声明  
谨代表  
__________________________________________  
__________________________________________ （工整填写进口人名称和地址 ）  
本人特此声明下述货物的原产地为 _____（具体受惠国名称）  
 
符合《中华人民共和国海关最不发达国家特别优惠关税待遇  
进口货物原产地管理办法》关于货物原产地的相关规定  
本人对本声明内容的真实性承担法律责任  
 
商品 
项号 商品描述  HS编码 
（6位） 发票 
（编号和日期）  预裁定（预确定）  
编号 原产地 
标准 
 
 
 
 
 
 
     
 
  
 
签名： ______________________________________  
日期： ______________________________________  
注意事项：本声明必须工整填写，并作为一份独立文件与商业发票一并提交  
 
 G/RO/LDC/N/CHN/1  
 
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  English translation for reference only:  
DECLARATION OF ORIGIN  
 
I____________________________________________ ___________________________ 
_________________________________________________________________  
(print name, position and address)  
being the IMPORTER hereby declare that the goods described below are originating from  
____________________  
(the name of the Beneficiary Country)  
in that they comply with the rules of origin requirements of the DUTY -FREE TREATMENT granted by China.  
I am legally responsible for the truthfulness and authenticity of what is declared above.  
 
Item 
No. Description of goods  Harmonised 
system code six 
(6) digits  Number and 
date of invoice  Reference 
number of 
Advance ruling  Origin -
conferring 
criteria  
 
 
 
 
 
 
 
 
 
      
 
Signed: ________________________________________________  
 
Date:    _____________________________________________ ____ 
 
Note: This declaration shall be printed and presented as a separate docum ent accompanying the commercial 
invoice. The maximum number of items covered by this declaration should not exceed 50.  
 
__________