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CIRCULAR OF THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE ON IMPLEMENTING THE EXECUTION OPINIONS ON SEVERAL ISSUES CONCERNING LAW APPLICATION FOR THE ADMINISTRATION ON THE EXAMINATION, APPROVAL AND REGISTRATION OF FOREIGN-FUNDED COMPANIES

Circular of the State Administration for Industry and Commerce on Implementing the Execution Opinions on Several Issues concerning
Law Application for the Administration on the Examination, Approval and Registration of Foreign-funded Companies

Gong Shang Wai Qi Zi [2006] No.102

The administrations for industry and commerce of all the provinces, autonomous regions, municipalities directly under the Central
Government and cities under separate state planning,

With the purpose of correctly applying the Company Law, the Regulations on Company Registration Administration and the relevant laws
on foreign investment, keeping the continuity of the laws and policies on foreign investment utilization in our country, and further
improving the quality and level of the work of the administration on the access of direct foreign investment, the State Administration
for Industry and Commerce, the Ministry of Commerce, the General Administration of Customs, and the State Administration of Foreign
Exchange jointly printed and distributed the Execution Opinions on Several Issues concerning Law Application for the Administration
on the Examination ,Approval and Registration of Foreign-funded Companies (No.81 [2006] of the State Administration for Industry
and Commerce, hereinafter referred to as the Implementation Opinions) on April 24, 2006. In order to better carry out and fulfill
the Implementation Opinions, we hereby notice of the relevant matters as follows:

I.

To enhance cognition, and intensify study. The Implementation Opinions have, satisfying the demands of new situations and on the
basis of clarifying the principles of law application for the administration on the examination, approval and registration of foreign-funded
companies, put forward clear and concrete opinions on issues such as the organizations, forms of establishment, time limit of application
for registration, documents required to be submitted at the time of examination, approval and registration, ways of capital contribution,
supervision over capital contribution, domestic investment, the status of the affair-handling offices, and the customs and foreign
exchange management related to capital contribution, and etc. The Implementation Opinions are effective measures for the relevant
departments of the state in terms of implementation of the newly revised Company Law, Regulations on Company Registration Administration
and the relevant foreign investment laws, specific embodiment of the transformation of functions, administration according to law,
coordination and cooperation, and optimization of services of the relevant law enforcement departments of the state, and are also
the positive achievements of foreign capital registration and administration system for progress , exploitation and innovation. Every
locality shall combine the study and implementation of the Implementation Opinions with the study of the Company Law and the Regulations
on Company Registration Administration, with the study of foreign investment laws and regulations, so as to digest and understand
them thoroughly, and shall earnestly fulfill the duties and regulate the work for the administration of foreign investment registration
according to the new legal requirements, so as to ensure that the work for the administration of registration of foreign investment
is adapted to the new situations.

II.

To strictly execute the laws and unify the criterions. Every locality shall, in light of the actual situation of local foreign investment,
intensify the coordination and cooperation with the relevant functional departments, pay attention to mastering the standard for
law enforcement, and especially do well in the following several jobs:

1.

As to the organizations of foreign-funded companies, much clearer distinction has been made in the Implementation Opinions on different
types of foreign-funded companies according to the Company Law and the relevant foreign investment laws: Sino-foreign equity joint
venture and Sino-foreign contractual limited companies shall establish the board of directors as the power organ according to the
relevant provisions, and other organizations of the company shall be prescribed in the articles of association of the company in
light of the corporate autonomy principle; the organizations of foreign-funded joint venture, solely foreign-funded limited companies
and foreign-funded joint stock companies shall accord with the provisions of the Company Law, and shall establish and perfect all
organizations of the companies. On whether or not the foreign-funded companies that has been established before January 1, 2006 shall
make revisions on their articles of association, the company registration organs do not have any mandatory requirement, and the companies
may make a decision by themselves. If they have any revision, they shall report it to the examination and approval department for
approval and to the registration organ for archival filing.

2.

As to the notarization and certification documents on the subject qualifications of a foreign investor or the identity certificate
thereof, the Implementation Opinions have made provisions in principle, and the concrete channels of notarization and certification
have been clarified in the revised Design of Registration Book of Foreign-Funded Enterprises and the Requirements Thereof. The applicants
may, in light of the corresponding requirements, submit the certificate documents on the basis of the application matters.

3.

As to the qualifications of foreign-funded companies for domestic investment, the Implementation Opinions have, according to the
Administrative License Law and the Company Law, clarified that the company registration organs shall not any more examine the certificates
of corresponding investment qualification. Articles 5 and 6 of the Interim Provisions on Domestic Investment by Foreign-funded Enterprises
shall not be implemented any longer.

4.

As to the registration of the affair-handling offices, the Implementation Opinions have clarified the handling measures, namely,
the affair-handling offices that have been registered formerly may not transact the formalities for extension any longer; after the
expiry of the time limit, they shall transact the formalities for writing-off registration or apply for establishing a branch company
upon the needs.

It should be illuminated that the existence of the affair-handling office of a company is not prohibited by law, a foreign-funded
enterprise may directly establish an affair-handling office for business contact upon the needs of business operation with no needs
to transact the registration formalities for industry and commerce.

After the affair-handling offices of foreign-funded companies are no longer subject to the industry and commerce registration, the
administrative department of foreign investment registration shall continue to supervise them, and prohibit them from undertaking
operational activities. Every authorized administration and basal office of industry and commerce that in charge of territorial supervision
shall, when making supervision over the law enforcement, focus on the key points in the investigation and punishment of operational
activities undertaken by affair-handling offices, and pay attention to mastering the extent for law enforcement. Anyone that directly
pursue commodity production or service provision under the name of the affair-handling offices shall be investigated and punished
severely according to law. If the situation is slight and the harm is not serious, it shall mainly be guided and regulated.

III.

To strengthen propagandizing and serve the society. The Implementation Opinions have, according to the newly revised Company Law
and foreign investment laws and regulations, clarified some applicable opinions on improving the administration of the registration
of foreign-funded companies, of which there are both the contents of reducing the market access standard for foreign investment,
simplifying the formalities for the examination, approval and registration and optimizing the investment environment, and the contents
of regulating the governance structure of foreign-funded enterprises, regulating the registration documents and procedures and strengthening
supervision and administration. Every locality shall, in light of the reality of its own region, take effective measures to strengthen
training and propagandizing on Company Law and the Implementation Opinions. The training objects shall cover the basal supervision
and administration personnel. The functions of every industrial association, Taiwan merchant association, liaison staff of industry
and commerce and any other intermediate organization and personnel shall be fully exerted, and reports shall be forwardly circulated
to them to strengthen communications. And their opinions and suggestions shall be heard in a timely manner so as to continuously
improve the work of their own and earnestly improve the effect of implementation.

IV.

To modify the software to meet requirements. The Implementation Opinions have made a more detailed classification on foreign-funded
companies, and also have adjusted the procedures for examination, approval and registration. Every locality shall, in combination
with the implementation of the Circular on Applying Database and Establishing National System of Monitoring and Analysis on Foreign
Investment Registration Administration Data (No.146 [2005] of the State Administration for Industry and Commerce) of the State Administration
for Industry and Commerce and the requirements of the relevant regulations, make necessary adjustments and complementation on the
corresponding registration software and data indexes. Meanwhile, every locality shall, in light of the requirements for the design
of registration book and the criterions as printed and distributed by the State Administration for Industry and Commerce in the Circular
on Amending Part of the Design of Registration Books of Foreign-funded Enterprises (No.213 [2005] of the State Administration for
Industry and Commerce), make proper adjustment and improvement on the tables of registration documents in combination with the local
reality.

Every authorized administration shall, during the process of implementation, reinforce guidance to the work for the basal supervision
and administration over foreign investment, earnestly summarize the experiences, pay attention to hearing the opinions and suggestions
of all the parties concerned, gather the new situations and new problems arising during the implementation, strengthen the research
on them and make a timely feedback manner.

The State Administration for Industry and Commerce

May 26, 2006



 
State Administration for Industry and Commerce
2006-05-26

 







NOTICE OF THE SUPREME PEOPLE’S COURT ON THE THIRD CIVIL DIVISION OF THIS COURT SHALL BE OFFICIALLY ADDRESSED AS “INTELLECTUAL PROPERTY DIVISION”

Notice of the Supreme People’s Court on the Third Civil Division of This Court shall be Officially Addressed as “Intellectual Property
Division”

Fa Fa [2006] No. 14

The higher people’s Courts of all provinces, autonomous regions, and municipalities directly under the Central Government, the military
courts of the P LA, the Production and Construction Army Corps Branch of the Higher People’s Court of Xinjiang Uygur Autonomous Region:

The Third Civil Division of the Supreme People’s Court shall be officially addressed as “Intellectual Property Division of the Supreme
People’s Court”, according to the requirements of adjudicative work and upon the approval of the General Office of the Central Organization
& Staffing Committee. The people’s courts at various local levels which have established an intellectual property adjudicative
organ shall regard it as reference.

The Supreme People’s Court

June 5, 2006



 
Supreme People’s Court
2006-06-05

 







CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION BETWEEN CHINA AND TRINIDAD AND TOBAGO

Circular of the State Administration of Taxation on the Effectiveness and Implementation of the Agreement on the Avoidance of Double
Taxation between China and Trinidad and Tobago

Guo Shui Fa [2006] No. 139

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central
Government and the cities specifically designated in the state plan:

The Chinese government and the Government of Trinidad and Tobago officially subscribed the Agreement of the Avoidance of Double Taxation
and Prevention of Tax Evasion concerning Income at the capital of Trinidad and Tobago, Port of Spain, on September 18, 2003. The
foreign affairs departments of both governments have compared notes with each other on August 24, 2004 and April 22, 2005 respectively,
confirming that the necessary legal procedures for going into effect have been accomplished. Based on the prescriptions of Article
28 of the Agreement, the Agreement should enter into force as of May 22, 2005, and shall be implemented as of June 1, 2005 and January
1, 2006 respectively in light of the different income items. The text of the above-mentioned Agreement has been printed and distributed
to you by the State Administration of Taxation through Document Guo Shui Fa [2003] No. 1124 on October 23, 2003. Please abide hereby.

The State Administration of Taxation

September 5, 2006



 
The State Administration of Taxation
2006-09-05

 







PROVISIONS FOR THE ADMINISTRATION OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA ON STATISTICS

Decree of the General Administration of Customs

No. 153

The Provisions for the Administration of the Customs of the People’s Republic of China on Statistics been deliberated and adopted
at the executive meeting of the General Administration of Customs on August 29, 2006. They are hereby promulgated and shall enter
into force as of November 11, 2006. The Statistical System of the Customs of the People’s Republic of China promulgated on November
21, 1994 shall be abolished therefrom.
Director Mou Xinsheng

September 12, 2006

Provisions for the Administration of the Customs of the People’s Republic of China on Statistics

Article 1

In order to regulate the customs statistics and guarantee the quality of statistical data the present Provisions are formulated under
the Customs Law of the People’s Republic of China, Regulation on Customs Statistics of the People’s Republic of China as well as
other relevant laws and administrative regulations.

Article 2

The present Provisions shall apply to the statistics performed in accordance with relevant laws by customshouses regarding import
and export trade in goods or the entry and exit of matters, or other relevant statistics concerning the import and export of goods
or the entry and exit of matters.

Article 3

Customs statistics shall abide by the principles of accuracy, timeliness, scientific integrity and international comparability.

Article 4

The customshouses shall perform statistical surveys in accordance with relevant laws, collect and inspect original customs declaration
materials submitted by the consignees and consignors of import and export goods or by their agents in a comprehensive manner, and
collect and sort out statistical data.

Article 5

The customshouses shall make statistical analysis on the data concerning import and export trade, and have investigation on the operational
characteristics, tendencies and rules of foreign trade.

The customshouses shall implement the instant monitoring on import and export trade and the dynamic early warning subject to the statistical
data on import and export trade and relevant data about macro economy at home and abroad.

Article 6

The customshouses shall implement statistical surveillance on the basis of customs statistical data, surveil the import and export
behaviors and processes of enterprises, perform analysis and evaluation on the customs law enforcement activities, and inspect and
correct the acts of misstating or concealing, forging or altering the statistics.

Any problem found or any suggestion brought forward by the statistical department of the customshouse shall be timely disposed of
by the relevant department or entity and a reply shall be rendered accordingly.

Article 7

The customshouse shall implement statistical consultancy services in accordance with relevant provisions of the State.

The customshouses shall offer paid consultancy services relating to the data and information on import and export trade excluding
comprehensive statistical materials that are publicized under law and provided at no charge.

Article 8

The coverage scope of customs statistics shall include the goods that actually enter or exit the territory and lead to the increase
or decrease of the stock of goods within the territory of China as well as the matters that shall be integrated into statistics in
accordance with relevant laws.

Article 9

The goods or matters that do not actually enter and exit the territory or that actually enter and exit the territory of China but
do not lead to the increase or decrease of the stock of goods within the territory of China shall not be included into customs statistics.

Article 10

The goods below shall not be included into customs statistics:

(1)

Transit goods, transshipment goods, and through goods;

(2)

The temporary import and export goods;

(3)

Currency and gold used as currency circulated in the international balance of payments;

(4)

Leased goods with a term of no more than one year;

(5)

Similar goods compensated without payment or changed by the consignee or consignor of import and export goods or the insurance company
due to spoiled or damages, shortage, low quality, or inconsistent with specifications;

(6)

Returned goods;

(7)

Import and export goods for the mutual trade between border inhabitants;

(8)

Aquatic products caught by Chinese ships on the high seas;

(9)

Fuel, materials or food replenished or loaded by Chinese ships or aircrafts within the territory of China; and the fuel, materials,
food and abandoned waste materials replenished or loaded by Chinese or foreign transport vehicles outside the territory of China;

(10)

Samples or advertising goods without commercial value;

(11)

Goods transferred between two special customs surveillance areas, or between two bonded surveillance areas, or between one special
customs surveillance area and one bonded surveillance area; and

(12)

Other goods that shall not be included into customs statistics.

Article 11

The following matters shall not be included into customs statistics:

(1)

Repairing items;

(2)

Salvage items;

(3)

Personal belongings (excluding the autos) of passengers entering and exiting the territory of China;

(4)

Public belongings that enters and exits the territory of China with embassies and consulates of China stationed in foreign countries
and those of foreign countries stationed in China, as well as the personal belongings for consulate personnel;

(5)

Public belongings that enters and exits the territory of China with the armies of China stationed in Hong Kong and Macao Special Administrative
Regions, as well as the personal belongings for the military personnel;

(6)

Other items that shall not be included into customs statistics.

Article 12

The customshouses may make single statistics of the goods and matters that shall not be incorporated into customs statistics in accordance
with the administrative requirements.

The quantity and amount of single statistics shall not be included into the total quantity and amount of customs statistics.

Article 13

The customshouses may adjust statistical items for the import and export goods and the matters entering and exiting the territory
of China according to the requirements for developing national economy and customs surveillance; and may make long-term or step-by-step
statistics of part of the statistical items for the import and export goods and the matters entering and exiting the territory of
China.

As regards the adjustment of statistical items, an announcement shall be publicized by the General Administration of Customs.

Article 14

The names and serial numbers of the goods in the customs statistical items shall be divided and made statistics subject to the names
and serial numbers of goods as stipulated in the Catalogue of Commodities under Customs Statistics of the People’s Republic of China.

The Catalogue of Commodities under Customs Statistics of the People’s Republic of China shall be promulgated by the General Administration
of Customs.

Article 15

As regards the quantity (weight) of import and export goods, the statistics shall be performed pursuant to the measure unit as described
in the Catalogue of Commodities under Customs Statistics of the People’s Republic of China.

If there is any second measure unit for the goods as prescribed in the Catalogue of Commodities under Customs Statistics of the People’s
Republic of China, the statistics of the second quantity (weight) of goods shall be performed according to the second measure unit.

Article 16

As regards the price of import and export goods, the statistics shall be implemented based on the tax-paid value as inspected and
approved by the customshouses.

The statistics of the price of import goods shall be carried out subject to the CIF Price (cost + insurance premium + freight), and
the statistics of the price of export goods shall be implemented subject to the FOB Price (free on board).

Article 17

As regards the price of import and export goods, the statistics shall be performed respectively in USD and RMB. In case of the price
of import and export goods calculated by any other foreign currency, the statistics shall be carried out by converting the said foreign
currency into the value of USD and RMB at the conversion rate of the said foreign currency against USD monthly publicized by the
State Administration of Foreign Exchange and the conversion rate of the Bank of China that is applied for tax collection by the customshouse.

Article 18

As regards the country (region) of origin, the statistics of the import goods shall be performed in accordance with the Regulations
of the People’s Republic of China on the Place of Origin of Import and Export Goods and other relevant provisions of the General
Administration of Customs.

If the country (region) of origin of the import goods is uncertain, the statistics shall be carried out under the item of country
unknown.

Article 19

As regards the final country (region) of destination, the statistics of the export goods shall be performed in accordance with the
known country (region) where the export goods are consumed, used or further processed and produced.

Where the export goods are not directly transited by a third country (region), their final country (region) of destination shall be
the country (region) to which the export goods are directly transported.

Where the export goods are transited by a third country (region), their final country (region) of destination shall be the country
(region) to which the export goods are finally transported.

If the final country (region) of destination of the export goods is uncertain, their statistics shall be implemented in accordance
with the final country (region) of shipment that can be predicted as possible when exporting.

Article 20

As regards the country (region) of shipment, the statistics of the import goods shall be performed in accordance with the country
(region) of shipment from where the goods are directly transported to China and without commercial transaction in the transit country
(region).

Where the directly transported goods are not transited by a third country (region), the country (region) of departure shall be the
country (region) in which the shipment port of the import goods is located.

Where the import and export goods are transited by a third country (region), if no commercial transaction occurs in the transit country
(region), the country (region) of dispatch of import goods shall be the country (region) of departure; if any commercial transaction
occurs in the transit country (region), the transit country (region) shall be the country (region) of departure.

Article 21

As regards the country (region) of destination, the statistics of the export goods shall be implemented according to the final country
(region) of destination under the circumstance provided that the export goods are transported from China directly to the final country
(region) of destination and without commercial transaction occurred in the transit country (region).

Where the directly transported goods are not transited by a third country (region), their country (region) of destination shall be
the country (region) in which the destination port of the export goods is located.

Where the import and export goods are transited by a third country (region), if no commercial transaction occurs in the transit country
(region), the final country (region) of destination of export goods shall be the country (region) of destination; and if any commercial
transaction occurs in the transit country (region), the transit country (region) shall be the country (region) of destination.

Article 22

As regards the destination of import goods within the territory of China, the statistics shall be performed subject to the place
where the import goods are consumed, used or finally transported within the territory of China, of which, the final place of destination
shall be the place in which the final using entity is located.

If the final using entity is difficult to be determined, the statistics shall be implemented according to the place of the final receiving
entity that can be predicted when the goods are imported.

Article 23

As regards the place of sources of export goods within the territory of China, the statistics shall be performed in accordance with
the producing area or the original place of delivery within the territory of China.

If the transport vehicles of export goods have been changed for many times, and it is difficult to determine their producing area
within the territory of China, the statistics shall be implemented according to the place in which the entity that firstly delivers
the export goods is located.

Article 24

The statistics of the business units shall be carried out pursuant to the legal persons, other organizations or individuals that
have been registered at the customshouse and that engage in the import and export trade within the territory of China.

With respect to the business units that have been registered at the customshouse and have the right to engage in import and export
trade, the customshouse making registration shall establish the nationally universal codes of business units for them.

The code of the business units shall be subject to the administration of the competent customshouse at the locality of business units.

Article 25

As regards the trade modes and goods under single statistics (see the Annexes) made by customshouses, the statistics shall be performed
separately in accordance with the trading modes adopted by the buyers and sellers of import and export goods and the requirements
of customs surveillance.

If the customshouse adjusts trading modes subject to the development of national economy or the requirements of customs surveillance,
an announcement shall be publicized by the General Administration of Customs.

Article 26

The statistics on the mode of transport shall be implemented according to the water transport, railway transport, road transport,
air transport and mail transport, or other modes.

For import goods, the statistics on the mode of transport shall be implemented subject to the modes by which the goods are transported
to the first port within the territory of China; and for export goods, the statistics on the mode of transport shall be implemented
subject to the modes by which the goods are transported away from the last port within the territory of China.

As regards the goods carried by passengers entering and exiting the territory, the statistics shall be performed in accordance with
the transport vehicles taken by the passengers.

As regards the import and export express goods by means of non-postal modes, the statistics shall be carried out according to actual
modes of transport.

As regards the goods that are transported by manual labor, animals labor, pipes, cables and conveyors, or other ways, the statistics
shall be performed according to other modes of transport.

Article 27

The statistics of import goods shall be implemented according to the date when the goods are discharged by the customshouse; and
the statistics on export goods shall be implemented according to the date of customs clearance.

The statistics of the import goods in transit shall be performed according to the date when the goods are discharged by the customshouse;
and the statistics of the export goods in transit shall be performed according to the date when the customshouse at the place of
departure makes clearance.

The monthly statements, annual statements and other statistical materials shall be collected and worked out on the basis of Gregorian
Calendar month and year.

Article 28

The statistics of import and export goods shall be implemented subject to the customshouses accepting the declaration of import and
export goods.

The statistics of import goods in transit shall be implemented according to the customshouses at the place of destination that accept
the declaration of goods; and the statistics of export goods in transit shall be implemented according to the customshouses at the
place of shipment that accept the declaration of goods.

Article 29

The original customs statistical materials shall comprise the Customs Declaration of the Customs of the People’s Republic of China
on the Import Goods, the Customs Declaration of the Customs of the People’s Republic of China on the Export Goods, the Filing Lists
of the Customs of the People’s Republic of China on the Import Goods Imported into Bonded Areas, the Filing Lists of the Customs
of the People’s Republic of China on the Export Goods into Exiting Bonded Areas, the Filing Lists of the Customs of the People’s
Republic of China on the Import Goods Imported into Export Processing Zones, the Filing Lists of the Customs of the People’s Republic
of China on the Export Goods into Exiting Export Processing Zones, other customs declaration documents, attached documents and relevant
electronic data.

The original paper materials about customs statistics shall be kept for three years as of the date when the surveillance of import
and export goods is released except for any special circumstance; and the electronic data about customs statistics shall be kept
for long term.

The General Statistical Department of the General Administration of Customs shall be responsible for the administration of the national
customs statistical materials; and the statistical departments of customshouse directly under the General Administration of Customs
shall be responsible for the administration of its customs statistical materials.

Article 30

The information of customs statistics shall be the relevant statistical information that is collected and sorted out from the original
customs statistical materials.

The customshouse shall publicize the statistical information to the general public at regular intervals, and declare the time for
publishing the monthly statements, annual statements and other statistical materials of the next year in December annually.

Article 31

The General Administration of Customs shall regularly offer relevant comprehensive statistical materials to the relevant departments
of the State Council at no charge. The customshouses directly under the General Administration of Customs shall regularly provide
relevant comprehensive statistical materials to relevant department of the people’s government of the local province, autonomous
region, or municipality directly under the Central Government at no charge.

The comprehensive customs statistical materials shall contain the items as follows:

(1)

Schedule of total import and export value of all the regions;

(2)

Schedule of total value of import and export goods by different trading modes;

(3)

Schedule of total import and export value by different countries (regions);

(4)

Schedule of import and export value by main commodities;

(5)

Schedule of total import and export value by different enterprises;

(6)

Schedule of total import and export value by different modes of transport; and

(7)

Analysis report that can reflect the general schedule of import and export, and the information concerning import and export monitoring
and early warning, etc.

Article 32

The statistical personnel of the customshouses shall be under the obligation to keep confidential to the state secrets, business
secrets and customs secrets that they have access to in the process of making statistics.

Article 33

No entity or individual may illegally sell any customs statistical materials or electronic customs statistical data without authorization
of the customshouse.

Article 34

The statistical department of the customshouse that have any question about the contents declared in the original statistical materials
may directly inquire to the concerned parties and verify the relevant contents, and the concerned parties shall reply on fact timely.

Where any statistical item that shall be declared according to law fails to be declared or the any false declaration affects the accuracy
of customs statistics, the concerned parties shall make correction as ordered by the customshouse in addition to the imposition of
punishments according to law.

Article 35

The statistical personnel of the customshouses shall observe the provisions as described by the Customs Law of the People’s Republic
of China and the Statistics Law of the People’s Republic of China, and shall not distort customs statistical materials or forge false
data by himself, participating or inciting others.

The statistical personnel of the customshouse have the right to reject, expose or curb the deliberate interference that affects the
impartiality or genuineness of customs statistics.

Article 36

If any statistician in the customshouse neglects his duties, abuse his official capacities or commits irregularities for personal
interests, he shall be given sanctions; and if a crime is constituted, he shall be investigated of criminal liability according to
law.

Article 37

If any item that shall be declared according to law fails to be declared or the any false declaration affects the accuracy of customs
statistics, the customshouse shall order the concerned party to make correction, and if it is necessary to give an administrative
sanction, the concerned party shall be given a punishment by the customshouse under the provisions in the Regulation for the Implementation
of the People’s Republic of China on Customs Administrative Sanctions.

Article 38

The present Provisions are subject to the interpretation of the General Administration of Customs.

Article 39

The present Provisions shall enter into force as of November 11, 2006. The Statistical System of the Customs of the People’s Republic
of China promulgated on November 21, 1994 shall be abolished therefrom.

Annexes:

1.

Trading Modes for Customs Statistics

2.

Goods under Single Statistics

Annex I:
Trading Modes for Customs Statistics

1.

General trade

2.

Gratuitous aid and donation of materials between countries or international organizations

3.

Donated materials

4.

Compensation trade

5.

Processing and assembling trade by customer’s materials

6.

Processing trade with imported materials

7.

Consignment trade

8.

Petty trade in the border areas

9.

Processing trade with imported equipment

10.

Export goods for contracted projects with foreign countries

11.

Leasing trade

12.

Import of equipment and materials as the investment of foreign-funded enterprise

13.

Processing trade with exported materials

14.

Barter trade

15.

Tax-free foreign exchange commodities

16.

Inbound and outbound storage of transit goods in bonded warehouses

17.

Inbound and outbound storage of transit in bonded areas

18.

Import equipment of export processing zones

19.

Others

Annex II:
Goods under Single Statistics

1.

Tax-free matters

2.

Re-import of refined oil originally exported for processing trade that is originally exported

3.

Domestic sales of goods that are processed with imported materials originally

4.

Domestic sales of goods that are processed with customers’ materials originally

5.

Domestic sales of equipment that are produced by processing trade originally

6.

Carryover of goods that are deeply processed with imported materials

7.

Carryover of goods that are deeply processed with customers’ materials

8.

Carryover of equipment after processing trade

9.

Carryover of remaining materials after the processing with imported materials

10.

Carryover of remaining leftover materials after the processing with customers’ materials

11.

Returned goods

12.

Re-export of materials and matters after the processing with imported materials

13.

Re-export of materials and matters after the processing with customers’ materials

14.

Returned equipment after processing trade

15.

Goods transported from bonded areas to non-bonded areas

16.

Goods transported from non-bonded areas to bonded areas

17.

Returned goods from bonded zones

18.

Domestic sales of goods that are stored in bonded warehouses originally

19.

Goods that are stored in export surveillance warehouses within the territory of China

20.

Returned goods from export surveillance warehouses

21.

Goods transported from export processing zones

22.

Goods transported into export processing zones

23.

Goods transported from bonded logistics parks

24.

Goods transported into bonded logistics parks

25.

Goods transported from bonded logistics centers (type A and B)

26.

Goods transported into bonded logistics centers (type A and B)

27.

Goods in transit

28.

Other goods that shall be subject to single statistics



 
The General Administration of Customs
2006-09-12

 







CONSTITUTION ACT, 1982 – page 22

NOTES (1) The enacting clause was repealed by the Statute Law Revision Act, 1893, 56-57 Vict., c. 14 (U.K.). It read as...