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Order of the General Administration of Customs of the People’s Republic of China
No. 123
The Provisions of the Customs of the People’s Republic of China on the Implementation of “the Rules of Origin of Goods under the Special
Preferential Tariff Treatments Given by the People’s Republic of China to the Least-developed African Countries” were deliberated
and adopted at the executive meeting of the General Administration of Customs on December 29, 2004. They are hereby promulgated and
shall be implemented as of January 1, 2005.
Director, Mu Xinsheng
December 30, 2004
Provisions of the Customs of the PRC on Implementation of “the Rules of Origin of Goods under the Special Preferential Tariff Treatments
Given by the People’s Republic of China to the Least-developed African Countries”
Article 1
The present Provisions are formulated in accordance with the Customs Law of the People’s Republic of China and the Rules of Origin
of Goods under the Special Preferential Tariff Treatments Given by the People’s Republic of China to the Least-developed African
Countries for the purposes of promoting the economic trade between China and the least-developed African countries (hereinafter referred
to as the “beneficiary countries”, see the name list in Annex 1) and correctly determining the origin of goods, which are exported
to China by the beneficiary countries under the special preferential tariffs treatment.
Article 2
The present Provisions shall apply to the goods, which are imported from the beneficiary countries under the item of enjoying special
preferential tariff treatments (for the list of those products, please refer to the Import and Export Tariff Regulations of the People’s
Republic of China), but the goods for processing trade shall be excluded.
Article 3
If the goods directly imported from a beneficiary country and included in the list of goods under special preferential tariff treatments,
their place of origin shall be determined according to the following principles:
(1)
As to the products entirely obtained from a beneficiary country, their place of origin shall be the country from which the goods are
obtained; and
(2)
As to the products incompletely obtained from a beneficiary country, their place of origin shall be the country where the final substantial
processing is completed.
Article 4
The phrase “products entirely obtained from a beneficiary country” as mentioned in Item (1) of Article 3 of the present Provisions,
namely the entire obtainment criterion, refers to the following products:
(1)
The mineral products exploited or extracted from this country;
(2)
The plants or their products harvested or collected from this country;
(3)
The animals borne and raised in this country;
(4)
The products obtained from the animals of this country as mentioned in Item (3) of this Article;
(5)
The products obtained from hunting or fishing in this country;
(6)
The fish and other marine products obtained from the high seas by vessels registered in this country or hanging the flag of this country,
(7)
The products obtained from processing the articles as listed in Item (6) of this Article on the processing vessels registered in this
country or hanging the flag of this country;
(8)
The waste and old articles that are gathered in the course of consumption in this country and that can only be suited to recycling
of raw materials;
(9)
The waste and piecemeal materials that are generated in the course of production in this country and that can only be suited to recycling
of raw materials ; and
(10)
The products obtained from processing the articles as listed in Items (1) to (9) of this Article within this country.
Article 5
If any of the following types of processing or treatment is used for any of the following purposes, no matter it is completed independently
or together with the others, it shall be deemed as minor processing or treatment and shall not be taken into account in the determination
about whether the products are entirely obtained or not from a country:
(1)
The processing or treating conducted for preserving or transporting the goods;
(2)
The processing or treating conducted for facilitating the loading and unloading of the goods; or
(3)
The packing, exhibiting and other types of processing or treating conducted for selling the goods.
Article 6
The criterions on the determination of “substantial processing” as mentioned in Item (2) of Article 3 of the present Provisions
shall be the criterion of the change of tariff code or the criterion of ad valorem percentage.
(1)
The “criterion of the change of tariff code” refers to the change of the classification of the 4-digit tariff items in the Commodity
Names and Code Coordination System for the goods obtained from a beneficiary country after they are manufactured or processed with
the materials not originated in this country, and the aforesaid goods will not undergo any more production, processing or manufacturing
in any other country or region that will cause any change of the classification of the 4-digit tariff items, such goods shall be
deemed to have undergone substantial processing.
(2)
The criterion of ad valorem percentage refers to the total value of the materials, parts or products not originated in a beneficiary
country is less than 60% of the FOB price of the products manufactured or obtained by this beneficiary country, and the final production
procedure is completed within this beneficiary country, the aforesaid products shall be deemed to have undergone substantial processing.
The count formula shall be:
The Value of Materials Not Originated from a Beneficiary Country + The Value of Materials of Unidentified Origin
——————————————————————————————————————————————————100% lt 60%
Price of FOB
(a)
The value of the materials not originated from a beneficiary country refers to the import CIF price.
(b)
The value of materials of unidentified origin refers to the price paid for the materials of unidentified origin in the manufacturing
or processing beneficiary country, which is determined at the earliest.
The above-mentioned criterion’s calculation of the ” ad valorem percentage” shall be comply with the universally acknowledged accounting
rules as well as the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994.
Article 7
The simple dilution, mix, packing, bottling, drying, assembly, classification or decoration shall not be deemed as substantial processing.
If the purpose of enterprise production or pricing measures is for avoiding the present Provisions, it shall not be deemed as substantial
processing.
Article 8
In the determination of the origin of goods, one shall not take into account the origin of the energy, workshops, equipment, machines
and tools employed during the production course of goods, nor shall one take into account the origin of the materials that are employed
during the production course but do not constitute any component or constituent part of the goods.
Article 9
In the determination of origin of goods, the following items shall be neglected:
(1)
The packages, packing materials and containers that are declared and uniformly classified into the same category of the goods under
the Import and Export Tariff Regulation of the People’s Republic of China.
(2)
The accessories, spare parts, tools and introductory materials accompanying that are declared and uniformly classified into the same
category of the goods under the Import and Export Tariff Regulation of the People’s Republic of China.
Article 10
The goods under the special preferential tariff treatments shall be complied with the rules on direct transportation. The direct
transportation means that:
(1)
the goods are directly transported from a beneficiary country to a customs port of China;
(2)
the goods transit a third country (region) but
(a)
merely for the geographical reason or for the need of transportation;
(b)
don’t enter a third country (region) for trade or consumption;
(c)
except for loading, unloading and other necessary work to keep the goods in good condition, the goods haven’t undergone any other
type of processing in a third country (region);
(3)
As to the imports that are transported by transiting a third country (region), the following documents shall be offered to the customs
of the declaration place:
(a)
The joint transportation bills of lading issued by the export country;
(b)
The certificate of origin issued by the issuance institution of the export country;
(c)
The invoice of goods of the original producer; and
(d)
The certification documents meeting the 3 conditions as listed in Item (2) of this Article.
Article 11
When declaring the goods under special preferential tariff treatments, the importer shall submit the certificate of origin (see the
format in Annex 3) issued by the government institution designated by the export country (see Annex 2).
Article 12
A certificate of origin issued by an issuance institution of a beneficiary country shall be valid for a period of 180 days as of
the date of issuance. The certificate of origin shall be printed on A4 paper, the words on the face shall be in English. A certificate
of origin shall consist of 1 original and 3 duplicates and the following colors: the original color shall be apricot cream and the
duplicates color shall be light green.
Article 13
When goods are imported, the consignee of imports shall offer the original certificate of origin and the second duplicate to the
entry customs. The second duplicate shall be prepared for the verification where the Customs of the People’s Republic of China considers
necessary. The third duplicate shall be kept by the issuance institution of the export country. The fourth duplicate shall be kept
by the exporter.
Article 14
When the goods under the special preferential treatments are exported, the customs of the export country shall sign and affix its
seal on the certificate of origin after it ascertains that the documents conform to the goods. When declaring the import goods, the
consignee of import goods shall, on its own initiative, declare to the customs that the relevant goods are under the special preferential
tariff and shall submit the certificate of origin bearing the seal of the customs of the export country. The entry customs shall
permit the imports goods to enjoy the special preferential tariff upon strength of the valid certificate of origin.
Article 15
When having any doubt about the authenticity of the certificate of origin, the General Administration of Customs of the People’s
Republic of China or its authorized institution may, via the economic and commercial counselor’s office of the embassy or consulate
of China based in the corresponding beneficiary country, require the customs of the beneficiary country or the original issuance
institution of the certificate of origin to conduct verification, and to give it a reply within 90 days from the day when it receives
the verification request. If the customs of the beneficiary country or the original issuance institution of the certificate of origin
fails to offer a reply within 90 days, the goods shall not enjoy the special preferential tariff treatments. Where necessary, the
customs of China may assign some workers to conduct on-site inspection upon consent of the counterpart country.
During the period of waiting for the result of verification of the certificate of origin of the beneficiary country, the entry customs
may, at the request of the consignee of imports, release the goods after it charges a sum of security equivalent to the amount of
tariff calculated under the most favored nation tariff rate applicable to the goods, and it shall handle the import procedures in
accordance with the relevant provisions and complete the corresponding statistical work of the customs. After the customs of the
export country or the issuance institution of the certificate of origin completes the verification, the entry customs shall, in accordance
with the verification result, promptly handle the formalities for refunding the security or converting the security to the import
customs tariff, and make correct the relevant statistic data.
Article 16
Definitions of the following terms as mentioned in the present Provisions:
The “materials” shall include components, spare parts, constituent parts, semi-assembly and / or products that have actually constituted
part of another product or has been used in the production course of another product.
The “production” refers to the ways of obtaining products, including planting, exploiting, harvesting, raising, breeding, extracting,
collecting, gathering, capturing, fishing, entrapping, hunting, manufacturing, producing, processing or assembling of the products.
The “customs ports of China” refer to the ports within the area coverage to which the Customs Law of the People’s Republic of China
applies.
Article 17
Anyone who violates the present Provisions shall be punished according to the Customs Law of the People’s Republic of China, Regulation
on the Implementation of the Administrative Punishments of the Customs of People’s Republic of China and other relevant laws and
administrative regulations. If any crime is constituted, he shall be subject to the criminal liabilities according to law.
Article 18
The power to interpret the present Provisions shall remain with the General Administration of Customs of the People’s Republic of
China.
Article 19
The present Provisions shall be implemented as of January 1, 2005.
Annexes:
1. Name List of the African Beneficiary Countries
2. Institutions Issuing Certificates of Origin of the “Beneficiary Countries”
3. Format of Origin of Certificates (Omitted)
Annex 1.
Name List of the African Beneficiary Countries
The “beneficiary countries” refer to the African least-developed countries that have completed the procedures for exchanging the documents
on the special preferential tariff treatments with China, which include: Benin, Burundi, Cape Verde, Central African, Comoros, Democratic
Republic of Congo, Djibouti, Eritrea, Ethiopia, Guinea, Guinea-Bissau, Lesotho, Liberia, Madagascar, Mali, Mauritania, Mozambique,
Niger, Rwanda, Sierra Leone, Sudan, Tanzania, Togo, Uganda and Zambia.
Annex 2.
Institutions Issuing Certificates of Origin of the “Beneficiary Countries”
Annex 2
|
Serial Number |
Country |
Issuance
Institution(s) |
|
1 |
Benin |
Pending |
|
2 |
Burundi |
Ministry of Commerce and Industry,
Ministry of Finance |
|
3 |
Cape Verde |
Customs |
|
4 |
Central African |
Ministry of Planning, Economy and
International Cooperation |
|
5 |
Comoros |
Pending |
|
6 |
Democratic |
Republic of Congo Pending |
|
7 |
Djibouti |
Deputy Directors Office of the
Indirect Taxation Bureau of the Ministry of Economy, Finance, Planning and
Privatization |
|
8 |
Eritrea |
Foreign Trade Department of the
Ministry of Trade and Industry |
|
9 |
Ethiopia |
Customs |
|
10 |
Guinea |
Ministry of Medium and Small
Enterprises, Center for Handling Export Procedures |
|
11 |
Guinea-Bissau |
Pending |
|
12 |
Lesotho Lesotho |
Revenue Authority |
|
13 |
Liberia |
Ministry of Commerce and Industry |
|
14 |
Madagascar |
Ministry of Industry and Trade |
|
15 |
Mali |
Pending |
|
16 |
Mauritania |
Pending |
|
17 |
Mozambique |
Customs |
|
18 |
Niger |
Chamber of Commerce |
|
19 |
Rwanda Rwanda |
Revenue Authority |
|
20 |
Sierra Leone |
National Revenue Authority
(including the customs subordinate to it), Chamber of Commerce |
|
21 |
Sudan |
Chamber of Commerce, Ministry of
Foreign Trade |
|
22 |
Tanzania Tanzania |
Revenue Authority (the customs
subordinate to it), Chamber of Commerce |
|
23 |
Togo |
Ministry of Industry, Commerce,
Transportation and Bonded Areas |
|
24 |
Uganda |
Trade Promotion Commission |
|
25 |
Zambia Zambia |
Revenue Authority (the customs
subordinate to it) |
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Port Law of the People’s Republic of China
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(Adopted at the 3rd Meeting of the Standing Committee of the Tenth National People’s Congress on June 28, 2003 and
promulgated by Order No.5 of the President of the People’s Republic of China on June 28, 2003)
Contents
Chapter I General Provisions
Chapter II Port Planning and Construction
Chapter III Port Operation
Chapter IV Port Safety and Supervision
Chapter V Legal Responsibilities
Chapter VI Supplementary Provisions
Chapter I
General Provisions
Article 1 This Law is enacted with a view to strengthening port administration, maintaining port safety and operational order,
protecting the legitimate rights and interests of the parties and promoting the construction and development of ports.
Article 2 This Law is applicable to the planning, construction, maintenance, operation and administration of ports and other
relevant activities.
Article 3 As used in this Law, the term “port” means a region comprising certain water and land areas, having the functions
for vessels to enter, leave, lie at anchor and moor, for passengers to embark and disembark, and for goods to be loaded, unloaded,
lightered and stored, and being equipped with the necessary dock facilities.
A port may consist of one or more port areas.
Article 4 The State Council and the local people’s governments at or above the county level concerned shall embody the requirements
of port development and planning in their plans of national economic and social development, protect and make rational use of the
port recourses in accordance with law.
Article 5 The State encourages economic organizations and individuals at home and abroad to invest in port construction and
operation in accordance with law, and protects the legitimate rights and interests of the investors.
Article 6 The competent department of communications under the State Council shall be in charge of the administration
of port affairs throughout the State.
The local people’s governments shall, in accordance with the regulations on the system for port administration formulated by the
State Council, decide on the administration of the port situated within their own administrative areas.
According to the port administration system decided on as prescribed in the preceding paragraph, for a port that comes under the
administration of the people’s government of the city or county where it is located, the said people’s government shall assign a
department to administer the port specifically; and for a port that comes under the administration of the people’s government of
a province, autonomous region, or municipality directly under the Central Government where it is located, the said people’s government
shall assign a department to administer the port specifically.
The departments assigned as per the provisions in the preceding paragraph to conduct specific port administration are hereinafter
referred to as port administration authorities in general.
Chapter II
Port Planning and Construction
Article 7 Port plans shall be drawn up in accordance with the requirements of national economic and social development and
the needs of national defense, shall embody the principle of rational use of the coastline resources, shall comply with the plans
for the network of cities and towns, and shall be connected and coordinated with the general plans for land use, general city plans,
river basin plans, flood-control plans, marine function divisions, waterway transport development plans, development plans for other
modes of transport and other relevant plans provided for by laws or administrative regulations.
In drawing up a port plan, specialists shall be invited to expound and prove it; and the effects on the environment shall be evaluated
in accordance with law.
Article 8 Port plans include port layout plans and port general plans.
A port layout plan means the plan for the geographical distribution of ports, embracing the national port layout plan and the port
layout plan of a province, autonomous region, or municipality directly under the Central Government.
A port general plan means the specific plan of one port for a given period of time, embracing the scope of water and land areas,
division of the port area, handling capacity and types of calling vessels, the character and functions of the port, use of water
and land areas, use of coastline for the construction of port facilities, allocation of land for construction, the order of construction
phases, etc.
The port general plan shall conform to the port layout plan.
Article 9 The national port layout plan shall be drawn up by the competent department of communications under the State Council
after consulting with the relevant departments under the State Council and the military authorities concerned and shall be promulgated
for implementation upon approval by the State Council.
With respect to the port layout plan of a province, autonomous region, or municipality directly under the Central Government, the
people’s government of the province, autonomous region, or municipality directly under the Central Government shall make arrangements
to draw it up on the basis of the national port layout plan and submit it to the competent department of communications under the
State Council for comments and suggestions. If the said department puts forward no suggestions for revision within 30 days from the
date it receives the plan submitted for its comments and suggestions, the port layout plan shall be promulgated for implementation
by the people’s government of the province, autonomous region, or municipality directly under the Central Government. If the competent
department of communications under the State Council considers the plan not in conformity with the national port layout plan, it
shall put forward its suggestions for revision within 30 days from the date it receives the plan. If the people’s government of the
relevant province, autonomous region, or municipality directly under the Central Government raises objections to the suggestions
for revisions, it shall report to the State Council for decision.
Article 10 A port general plan shall be drawn up by the port administration authority after consulting with the relevant departments
and the military authorities concerned.
Article 11 With respect to the general plan of a major port with an important geographical position, a relatively great handling
capacity and a fairly wide-spread effect on the economic development, the competent department of communications under the State
Council shall consult with the relevant departments under the State Council and the military authorities concerned, before it gives
approval to the plan in conjunction with the people’s government of the relevant province, autonomous region, or municipality directly
under the Central Government and promulgates it for implementation. The list of major ports shall be decided on and promulgated after
the competent department of communications under the State Council consults with the relevant departments under the State Council.
The people’s government of a province, autonomous region, or municipality directly under the Central Government shall decide on the
major ports located there after consulting with the competent department of communications under the State Council. The general plans
of the major ports shall be subject to approval and be promulgated for implementation by the people’s government of the province,
autonomous region, or municipality directly under the Central Government after consulting with the competent department of communications
under the State Council.
The general plans of the ports other than the ones as specified in the preceding two paragraphs shall be promulgated for implementation
upon approval by the people’s government of the city or county where the ports are located and shall be submitted to the people’s
government of the province, autonomous region, or municipality directly under the Central Government for the record.
The general plan of a port belonging to the category of the ports as specified in the first or second paragraph of this Article which
is drawn up by the port administration authority of the people’s government of a city or county shall be subject to examination and
agreement by the said people’s government before it is submitted for examination and approval.
Article 12 Revision of port plans shall be made in accordance with the procedures for formulating port plans.
Article 13 Where deep-water coastline is to be used for the construction of port facilities in the area covered by the port
general plan, the matter shall be subject to approval by the competent department of communications under the State Council together
with the department in charge of comprehensive and macro-economic regulation and control under the State Council. Where non-deep-water
coastline is to be used for the construction of port facilities, the matter shall be subjected to approval by the port administration
authority. However, where port coastline is to be used for the construction of a project which has been approved by the State Council
or the department in charge of comprehensive and macro-economic regulation and control under the State Council, there shall be no
need to go through the formalities of examination and approval separately for such use.
The standard of port deep-water coastlines shall be formulated by the competent department of communications under the State Council.
Article 14 Port construction shall conform to port plans. No port facilities shall be constructed at variance with port plans.
Article 15 With respect to port construction projects subject to approval by the relevant authorities according to State regulations,
the approval formalities shall be gone through in accordance with the relevant regulations of the State, and the projects shall conform
to the relevant national standards and technical specifications.
The effect exerted by port construction projects on the environment shall be evaluated in accordance with law.
Safety facilities and environmental protection facilities for port construction projects shall be designed, constructed and put into
use simultaneously with the principal parts of the projects.
Article 16 In port construction, land and water areas shall be used in conformity with the provisions of the laws and administrative
regulations concerning administration of land and of the use of sea areas, administration of the river courses and of the fairways
and administration of protection for military facilities, and other relevant laws and administrative regulations.
Article 17 Places in ports for handling dangerous cargoes and special places for sanitation and pest elimination shall conform
to the general plans of ports and the requirements of the State for safe production, protection against fire, inspection and quarantine,
and environmental protection; the distance between such places and densely-populated districts and the passenger transport facilities
in the port shall conform to the regulations of the relevant departments under the State Council; and such places shall be constructed
only after the relevant formalities are gone through in accordance with law and approval is given by the port administration authorities.
Article 18 Beacons and other auxiliary facilities shall be put up simultaneously with the construction of the port and their
putting into use on schedule shall be guaranteed.
The construction of office facilities for the relevant administrative authorities in the port shall conform to the port general plan,
and the expenses involved therefor shall not be apportioned among port operators.
Article 19 Upon completion of construction, port facilities shall be put into use only after they are checked and accepted
as qualified in accordance with the relevant regulations of the State.
The ownership of port facilities shall be determined in accordance with the provisions of relevant laws.
Article 20 The relevant people’s governments at or above the county level shall guarantee the necessary investment of funds
in the construction and maintenance of the port infrastructures for public use, such as the fairways, breakwaters and anchorages.
The specific measures thereof shall be formulated by the State Council.
Article 21 The relevant people’s governments at or above the county level shall take measures and make arrangements for the
construction of facilities subsidiary to the port, such as fairways, railways, roads, water supply and drainage, power supply and
telecommunications.
Chapter III
Port Operation
Article 22 Whoever intends to operate a port shall submit a written application to the port administration authority for a
port operation permit and register with the department for industry and commerce in accordance with law.
When granting permission for port operation, the port administration authority shall follow the principles of openness, impartiality
and fairness.
Port operations include the operations of dock and other port facilities, port services for passenger transport, cargo loading, unloading,
lightering and storing in the port area, and operations of tugs in port.
Article 23 Whoever intends to obtain a port operation permit shall have fixed business places and the necessary facilities,
equipment, professional technicians and managerial staff for the operations, and meet the other requirements provided for by laws
and regulations.
Article 24 The port administration authority shall make a decision whether to grant or not to grant permission within 30 days
from the date it receives the written application prescribed in the first paragraph of Article 22 of this Law. If it decides to grant
permission, it shall issue a port operation permit to the applicant. If it refuses to do so, it shall inform the applicant of the
fact in writing and give the reasons why.
Article 25 Whoever intends to engage in port tallying shall obtain a permit in accordance with relevant regulations. Permission
for port tallying shall be granted in adherence to the principles of openness, impartiality and fairness. The specific measures shall
be formulated by the competent department of communications under the State Council.
A port tallyman shall do the tallying impartially and accurately; and he shall not concurrently engage in the loading, unloading
and storing of cargoes as prescribed in the third paragraph of Article 22 of this Law.
Article 26 In conducting operational activities, a port operator shall abide by the relevant laws and regulations and the rules
governing port operations formulated by the competent department of communications under the State Council, perform in accordance
with law the obligations agreed upon in contracts, and provide clients with fair and fine services.
A port operator engaged in passenger transport shall take effective measures to ensure the passengers’ safety, provide them with
quick and convenient services and keep a good environment for them when waiting to board a ship.
A port operator shall, in accordance with the laws and regulations concerning environmental protection, take effective measures to
prevent and control pollution and hazards to the environment.
Article 27 A port operator shall give first priority to the materials for use in emergency, materials for relief of disasters
and materials urgently needed for the buildup of national defence.
Article 28 At his business place, a port operator shall publicize the items of services on which fees are charged and the service
rates. Unless publicized, they shall not be put into practice.
Where the rates of port operational fees are guided or fixed by the government in accordance with law, the port operator shall collect
fees according to the relevant regulations.
Article 29 The State encourages and protects fair competition in port operational activities.
A port operator shall not make a monopoly of the operation or conduct illegitimate competition and shall not by any means compel
another person to accept the port services he provides.
Article 30 The port administration authorities shall, in accordance with the provisions in the Statistics Law of the People’s
Republic of China and relevant administrative regulations, require the port operators to provide statistical data, the port operators
shall provide truthful data.
The port administrative authorities shall, in accordance with the relevant regulations of the State, submit the statistical data
provided by port operators to the authorities at a higher level without delay and shall keep the business secrets for the port operators.
Article 31 The legitimate rights and interests of the port operators are protected by law. No units or individuals may apportion
charges among the port operators or collect fees from them in violation of laws, or illegally interfere with the right of the port
operators to make their own decisions for their operation.
Chapter IV
Port Safety and Supervision
Article 32 A port operator shall, in accordance with the provisions in the Law of the People’s Republic of China on Work Safety
and other relevant laws and regulations and the provisions of the rules formulated by the competent department of communications
under the State Council concerning safe operation of ports, tighten supervision over safe production, establish sound rules and regulations
on the responsibility system for safe production, keep improving the conditions for safe production, take effective measures for
safe production and ensure safe production.
A port operator shall, in accordance with law, make its own contingency plans against accidents due to dangerous cargoes, emergency
plans for evacuation and rescue of passengers in a major accident due to lack of safe production and plans against natural disasters,
and shall ensure the implementation of the plans.
Article 33 A port administration authority shall formulate port contingency plan against accidents due to dangerous cargoes
in port that may jeopardize public interests, emergency plans for evacuation and rescue of passengers in a major accident due to
lack of safe production and plans against natural disasters, and shall establish a sound port emergency and rescue system major accidents
due to lack of safe production in port.
Article 34 Before a vessel enters or leaves a port, the matter shall be reported to the maritime administration authority in
accordance with the provisions in laws and administrative regulations concerning waterway traffic safety. After receiving the report,
the maritime administration authority shall, without delay, notify the port administration authority thereof.
Before a vessel carrying dangerous cargoes enters or leaves a port, the descriptions, characteristics and package of the cargoes
and the time of entry or departure shall be reported to the maritime administration authority in accordance with the regulations
of the competent department of communications under the State Council. After receiving the report, the maritime administration authority
shall make the decision whether to grant approval or not within the time limit specified by the competent department of communications
under the State Council and notify the reporter and the port administration authority of the decision. However, fixed vessels navigating
along fixed routes and carrying fixed categories of cargoes may make the report on a regular basis.
Article 35 Before loading, unloading and lightering dangerous cargoes in a port area, the descriptions, characteristics and
package of the cargoes and the time and place for the operations shall be reported to the port administration authority in accordance
with the regulations of the competent department of communications under the State Council. After receiving the report, the said
authority shall make the decision whether to grant approval or not within the time limit specified by the competent department of
communications under the State Council and notify the reporter and the maritime administration authority of the decision.
Article 36 A port administration authority shall, in accordance with law, conduct supervision and inspection of safe production
in the port and maintain patrol of key docks where masses of passengers embark and disembark or relatively large quantities of cargoes
are loaded and unloaded, or which are used for special purposes. If hidden dangers threatening safety are found during inspection,
it shall instruct the party under inspection to eliminate, immediately or within a time limit, such dangers.
The department in charge of supervision of safe production and other departments concerned shall, within the limits of their respective
duties, conduct supervision and inspection of safe production in the port in accordance with the provisions of laws and regulations.
Article 37 Aquaculture and planting in the water area of a port is prohibited.
Excavation, demolition and other activities in a port area that may threaten port safety are prohibited; but where such activities
are really needed for construction or other purposes, the necessary protective measures for safety shall be taken and the activities
shall be reported to the port administration authority for approval; and where, according to the provisions of the laws and administrative
regulations concerning waterway traffic safety, approval by the maritime administration authority is required, such activities shall,
in addition, be reported to the said authority for approval.
Dumping of soil and sand and stone into the water area of a port and discharging of noxious and harmful substances in excess of the
specified norms in violation of laws and regulations concerning environmental protection are prohibited.
Article 38 With respect to the construction of bridges, submarine tunnels, hydropower stations and other projects that may
change the hydrologic conditions of a port, the department responsible for examination and approval of such projects shall consult
with the port administration authority beforehand.
Article 39 With respect to vessels which need be piloted into or out of a port in accordance with the laws and administrative regulations
concerning waterway traffic safety, an application for pilotage shall be submitted to the pilotage authority. The specific measures
for pilotage shall be formulated by the competent department of communications under the State Council.
Article 40 In conditions where passengers and cargoes are held up so that the port is blockaded, the port administration authority
shall take effective measures in time to regulate the flow of passengers and cargoes; and when it deems it necessary, the people’s
government of the city or county where the port is located may directly take measures to do so.
Article 41 The port administration authority shall take charge of the formulation of the charter of the port under its
administration and make the charter known to the public.
The contents of the port charter shall include the descriptions of the port’s geographical position, fairway conditions, harbor depth,
mechanical equipment, cargo handling capacity, etc., together with the specific measures taken by this port for the implementation
of laws and regulations concerning port administration and the relevant regulations of the competent department of communications
under the State Council.
Article 42 The port administration authority shall supervise and inspect the implementation of this Law in compliance with
its duties.
When exercising supervision and inspection in accordance with law, the supervisors or inspectors from the port administration authority
shall have the right to ask the unit under inspection and the individuals concerned for relevant information and to look up and duplicate
relevant materials.
The supervisor or inspector shall keep confidential the business secrecies learnt during inspection.
The supervisor or inspector shall produce his law-enforcement papers when exercising supervision and inspection.
Article 43 The supervisor or inspector shall keep a written record of the time, place and items of supervision and inspection,
the problems found, and the solutions thereof, and the record shall be signed by the supervisor or inspector and the person in charge
of the unit under inspection. Where the person in charge of the unit under inspection refuses to sign, the supervisor or inspector
shall put such refusal on record and report it to the port administration authority.
Article 44 The unit under inspection and individuals concerned shall accept the supervision and inspection conducted by the
port administration authority in accordance with law, truthfully provide the relevant information and materials and shall not refuse
to accept inspection, conceal the relevant information and materials, or provide false information and materials.
Chapter V
Legal Responsibilities
Article 45 Whoever commits one of the following acts shall be instructed by the local people’s government at or above the county
level or by the port administration authority to rectify within a time limit; if he fails to do so at the expiration of the time
limit, the authority that makes the decision for rectification within a time limit shall apply to the people’s court for compulsory
demolishing of the facilities constructed in violation of law; and a fine of not more than RMB 50,000 yuan may be imposed on him:
(1) constructing a port, dock or other port facilities at variance with port plans; or
(2) using port coastlines in the construction of port facilities without obtaining approval in accordance with law.
Where the department in charge of examination and approval of construction projects grants approval to the construction of a project
at variance with port plans, the persons directly in charge and the other persons directly responsible shall be given administrative
sanctions in accordance with law.
Article 46 Whoever, without obtaining approval in accordance with law, has places constructed in a port for handling dangerous
cargoes or special places constructed for sanitation and pest elimination, or fails to keep the distance between the said places
and the densely-populated districts or the passenger transport facilities in the port in conformity with the regulations of the relevant
departments under the State Council shall be instructed by the port administration authority to stop their construction or use and
to rectify within a time limit and may be imposed a fine of not more than 50,000 yuan.
Article 47 Whoever puts into use the handling facilities or passenger transport facilities which are not checked and accepted
as qualified shall be instructed by the port administration authority to stop their use and to rectify within a time limit and may
be imposed a fine of not more than 50,000 yuan.
Article 48 Whoever commits one of the following acts shall be instructed by the port administration authority to stop the illegal
operation, and his illegal gains shall be confiscated; where the illegal gains exceed 100,000 yuan, he shall, in addition, be fined
not less than two times but not more than five times the illegal gains; and where the illegal gains are less than 100,000 yuan, he
shall be fined not less than 50,000 yuan but not more than 200,000 yuan :
(1) engaging in port operation without obtaining a port operation permit in accordance with law;
(2) engaging in port tallying without obtaining permission in accordance with law; or
(3) in the case of a port tallyman, concurrently engaging in loading, unloading or storing cargoes.
For a person who commits the act specified in Sub-paragraph (3) of the preceding paragraph, if the circumstances are serious, his
port tallying permit shall be revoked by the relevant competent authority.
Article 49 Where a port operator does not give first priority to the materials for use in emergency, materials for relief of
disasters and materials urgently needed for the buildup of national defence, he shall be instructed by the port administration authority
to rectify; and if the consequences are serious, his port operation permit shall be revoked by the authority.
Article 50 Where a port operator, in violation of the provisions of relevant laws and administrative regulations, makes a monopoly
of the operation or conduct illegitimate competition, he shall bear legal responsibility in accordance with the provisions of relevant
laws and administrative regulations.
Article 51 Where a port operator violates of the provisions in Article 32 of this Law concerning safe production, he shall,
in accordance with law, be sanctioned by the port administration authority or other departments charged with the duty of supervising
safe production in accordance with law; if the circumstances are serious, the port administration authority shall revoke his port
operation permit and shall punish the principal leading member in accordance with law; and if a crime is constituted, the offender
shall be investigated for criminal responsibility in accordance with law.
Article 52 Where, before entering or leaving a port, a vessel fails to report to the maritime administration authority in accordance
with the provisions in Article 34 of this Law, the said authority shall impose a punishment according to the provisions in the laws
and administrative regulations concerning waterway traffic safety.
Article 53 Whoever fails to report to and obtain approval from the port administration authority in accordance with law before
loading, unloading and lightering dangerous cargoes in a port area shall be instructed by the port administration authority to stop
the operation and shall be fined not less than 5,000 yuan but not more than 50,000 yuan.
Article 54 Whoever engages in aquiculture or planting in the water area of a port shall be instructed by the maritime administration
authority to rectify within a time limit; if he fails to do so at the expiration of the time limit, the cultivation
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The State Administration of Taxation
Notice of the State Administration of Taxation on the Issue of Tax Refund for Export of Color Films by Regarding them as New and High-tech
Products
GuoShuiHan [2003] No. 1279
January 19, 2004
Xiamen Bureau of State Taxation:
Recently, we have received Your Municipal People’s Government’s “Letter for Requesting Adjusting and Listing Color Film into the Catalogue
of Chinese New and High-tech Export Products” (XiaFuHan [2003] No. 62), stating that U.S. Kodak Company’s two production bases in
Xiamen mainly produce color films, color printing paper, and big-axis color films, etc. Upon appraisal by experts organized by the
Ministry of Science and Technology, the big-axis color film is listed into “Catalogue of Chinese New and High-tech Export Products”
(2003 Edition), while color film is the final product of big-axis color film, and it has the same production processing and technology
content, thus the color film should also be listed into the “Catalogue of Chinese New and High-tech Export Products” (2003 Edition)
to enjoy the policy of tax refund at the tax levy rate. Since the Ministry of Science and Technology sent a letter to confirm that
the technology content of the color film is the same as that of the big-axis color film, it is suggested that color film be listed
into the catalogue of new and high-tech products. Upon research, we hereby agree to list the color film (HS Code 37025410, commodity
described as “color film”, specification: width = 35 mm, length meters) into the “Catalogue of Chinese New and High-tech Export
Products” (2003 Edition). Since January 1, 2003, tax refund (exemption) may be handled for exported color films at the tax levy rate.
For detailed information, please refer to the adjusted tax refund rate in the database (2003) of exported commodities. Beginning
from 2004, the tax refund rate in the new database of exported commodities shall be complied with.
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The State Administration of Taxation
2004-01-19
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Ministry of Finance, State Administration of Taxation
Notice of the Ministry of Finance and the State Administration of Taxation on Education Tax Policies
CaiShui [2004] No.39
February 5, 2004
The finance offices or bureaus, the administrations of state taxation and local taxation of all provinces, autonomous regions, municipalities
directly under the Central Government, and cities directly under state planning, and the finance bureau of Sinjiang Production and
Construction Corporations:
With a view to further promoting the development of education, and upon the approval of the State Council, we hereby make the following
notice on the relevant tax policies concerning education:
I.
On business tax, value-added tax and income tax
1.
Business tax shall be exempted on the income gained from educational labor services provided by the schools, which engage in the education
for academic credentials.
2.
Business tax shall be exempted on the income gained from the labor services provided by students who take part in work-study program.
3.
Business tax shall be exempted on the income gained by schools for their undertaking business of technology development and technology
transfer, and the relevant business of technology consultation and service.
4.
Business tax shall be exempted on the income gained from providing nursing services by nurseries or kindergartens.
5.
Business tax and enterprise income tax shall be exempted on the income gained from holding classes for advanced study, training classes
by colleges and universities, secondary schools and elementary schools (excluding their subordinate entities), which are funded by
governments, on condition that all the income be owned by the schools.
6.
Business tax and enterprise income tax shall be exempted on the income gained from undertaking the service items (excluding the advertisement
industry, sauna bath, rubdown, oxygen public house) as prescribed in the tax items of “service industry” of the Interim Regulations
on Business Tax by the enterprises, which are funded and managed by the government-funded vocational schools, and whose main purpose
is to provide place of practice for the in-school students, and the business income of which is owned by the schools.
7.
The enterprises established by special education schools may enjoy the preferential policies of value-added tax and enterprise income
tax of the state granted to the welfare enterprises by referring to the standards for the welfare enterprises.
8.
The donations to education by taxpayers through the non-profit public organizations or state organs within the territory of China
may be fully deducted before paying enterprise income tax and individual income tax.
9.
Enterprise income tax shall be exempted temporarily on the income of technical services gained by colleges and universities and various
vocational schools from technology transfer, technology training, technology consultation, technology services, and technology contract
for serving various industries.
10.
No enterprise income tax shall be collected for the fees, which are collected by schools upon approval and included into the finance
budget management or management of special account of capital outside the finance budget. And no enterprise income tax shall be levied
upon financial appropriate funds gained by schools, and special subsidy income gained from the department in charge and the upper
level entities for their enterprise development.
11.
Individual income tax shall be exempted on the income gained by an individual from his/her education savings deposit interests. And
individual income tax shall be exempted on the scholarships in education granted by the people’s governments at the provincial level,
all the ministries and commissions of the State Council, and the entities at or above the army corps of the Chinese People’s Liberation
Army, as well as those granted by foreign organizations and international organizations. Individual income tax shall not be paid
temporarily for shares or proportions of capital contribution gained by an individual as awards when the college or university he/she
is working for transfers the positional technological achievements and grants personal awards in the form of share rights such as
shares or proportion of capital contributions, etc.. But individual income tax shall be paid according to law for dividends gained
from shares or proportion of capital contributions or income gained from transfer of share rights or proportion of capital contribution.
II.
On house tax, urban land use tax and stamp tax
House tax and urban land use tax shall be exempted on house property or land for self-use of various schools, nurseries or kindergartens
whose expenditures are allocated and funded by government and those run by enterprises. And stamp tax shall be exempted on book documents
issued by property owners for his property donation to schools.
III.
On tax on occupation of cultivated land, contract tax, agriculture tax and agricultural special local product tax
1.
The tax on occupation of cultivated land shall be exempted on the cultivated land requisitioned by schools or kindergartens upon approval.
The specific scope of land use by the schools, which enjoy tax exemption shall include: land used for teaching houses, laboratories,
playgrounds, libraries, offices and dining rooms and dormitories of the teachers, students, and employees of the full-time colleges
or universities, high schools and elementary schools (including the schools funded by departments or enterprises). Tax shall not
be exempted on the cultivated land occupied by schools for their undertaking of non-agricultural production and management. And the
employee night schools, study classes, training centers and correspondence schools do not fall within the scope of tax exemption.
2.
Contract tax shall be exempted on the land and houses that are used for teaching and scientific research, and whose ownerships are
undertaken by state organs, institutions, public organizations or military entities. Those used for teaching refer to the classroom
(or teaching buildings) and other land or houses used directly for teaching. Those used for scientific research refer to the sites
for scientific test and other land or houses used directly for scientific research. Contract tax on houses and land that are used
for teaching, and whose ownerships are undertaken by schools and educational institutions, to whom have been issued the license for
running a school upon the examination and approval of the administrative departments of education of the people’s governments at
or above the county level, and which were established by enterprise or institutional organizations, public organizations and other
individual or citizens personally facing to society by using the non-financial educational expenditures of the state.
3.
Agriculture tax shall be exempted on the land used by agriculture academies for scientific test. The agricultural special local product
tax shall be exempted on agricultural special local product income gained from scientific test made by the agriculture academies
during the period of test.
IV.
On customs duty
1.
Import duties and import value-added taxes shall be exempted on the teaching apparatus, books, documents and general articles for
study use directly used for education of various vocational schools, high schools, secondary schools, elementary schools and kindergartens,
which are donated by overseas donators gratuitously. The foregoing donations shall not include the 20 kinds of commodities, which
are not exempted from import duty as clarified by the state. Other relevant matters concerned shall be handled in accordance with
the Interim Measures for the Exemption of Import Tax on Donations for Supporting the Poor and Charity Donations.
2.
The import duty and import value-added tax, and excise shall be exempted on the articles (excluding 20 commodities that are not exempted
from import duty as clarified by the state) that cannot be produced domestically, and which are imported within reasonable quantity
and without the purpose of seeking profit and used directly for scientific research and teaching by full-time colleges or universities
above the junior college level with the academic credentials recognized by the Ministry of Education, and other schools approved
by the Ministry of Finance together with the relevant departments of the State Council. The specific provisions on the scope of articles
used for scientific research and teaching shall abide by the Interim Measures for the Exemption of Import Duty on Articles Used for
Scientific Research and Teaching as approved by the State Council.
V.
The following preferential tax policies shall be cancelled:
1.
The provisions on exemption of income tax on the income gained from undertaking production and management by enterprises established
by schools as prescribed in paragraphs 1 and 3 of Article 8 of the Notice on Some Preferential Policies of Enterprise Income Tax
(CaiShuiZi [1994] No.001) promulgated by the Ministry of Finance and the State Administration of Taxation. Of which, the finance
revenue increased due to cancellation of the preferential income tax policies shall be shared by the Central Finance and local finance,
shall be included into special finance budget, and shall still be used fully for education. The subsidy funds that shall be owned
by the Central Finance shall be listed into a special item of Central education, and used for improving the conditions for running
secondary or elementary schools nationwide, especially in rural areas, and subsidizing students whose family have economic difficulties.
The subsidy funds that shall be owned by local finance shall be listed into a provincial special item of education, and used mainly
for improving the conditions for running secondary or elementary schools of the local regions and subsidizing rural students of middle
schools and elementary schools whose family have economic difficulties.
2.
The provisions of Paragraphs 1 and 3 of Article 3 of the Notice on Collection of Circulation Tax on Enterprises Established by Schools
(GuoShuiFa [1994] No.156), that is, value-added tax shall be exempted on the taxable goods that are produced by enterprises established
by schools, and used for teaching and scientific research of the corresponding schools; and business tax shall be exempted on the
taxable labor services that are provided by enterprises established by schools for serving the teaching or scientific research of
the corresponding schools.
VI.
This Notice shall be implemented as of January 1,2004. In case any previous provisions are not in conformity with this Notice, this
Notice shall prevail.
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Ministry of Finance, State Administration of Taxation
2004-02-05
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State Electricity Regulatory Commission
Order of the State Electricity Regulatory Commission
No. 2
The Measures for Regulating the Work Safety of Electricity, adopted at the executive meeting of the State Electricity Regulatory Commission,
are hereby promulgated and shall be implemented as of the date of the promulgation.
Chai Songyue, Chairman of the State Electricity Regulatory Commission
March 9, 2004
Measures for Regulating the Work Safety of Electricity
Chapter I General Provisions
Article 1
With a view to effectively implementing supervision over the work safety of electricity, safeguarding the safety of the electricity
system, and maintaining social stability, the present Measures are hereby formulated in accordance with the Production Safety Law
of the People’s Republic of China, and the Electricity Law of the People’s Republic of China and the relevant laws and regulations.
Article 2
The rudder of “safety first, focus on prevention” shall be adhered to for work safety of electricity.
Article 3
The objectives of electricity work safety shall be to maintain the safety and stability of the electricity system, ensure the normal
supply of the electricity, prevent and put an end to the occurrence of death of persons, power cut in wide areas, serious damage
of major equipments, breakdown of power plants, great fire, and other major or great accidents, and accidents that may have great
bad effects on society.
Article 4
The state advocates and encourages electricity enterprises to use, develop and popularize continuously the advanced and applicable
technical facilities that are conducive to ensuring the safety and reliability of the electricity system and to adopt scientific
management methods, in order to realize the technology innovation and management innovation of the work safety of electricity.
Article 5
These Measures shall be applicable to the power grid management enterprises, power supply or generation enterprises, engaged in the
production and management of electricity within the territory of the People’s Republic of China.
Chapter II Supervision over the Work Safety of Electricity
Article 6
Upon the authorization of the State Council, the State Electricity Regulatory Commission (hereinafter referred to as the SERC) shall
be responsible for the work of the supervision over the work safety of electricity nationwide. And the State Administration of Work
Safety shall be responsible for the work of comprehensive administration on the work safety of electricity nationwide.
Article 7
The SERC shall establish institutions for regulating the work safety of electricity, and exercise the following functions for regulating
the safety of electricity:
1.
Being responsible for organizing according to laws the formulation of the rules on and criterion for the work safety of electricity.
2.
Organizing the inspection over the work safety of electricity, urging the implementation of the various measures for work safety.
3.
Being responsible for the statistics, analysis, and publicity of the information on work safety of electricity nationwide.
4.
Organizing investigation into the major or great work safety accidents in the electricity industry nationwide.
5.
Organizing to make inspection, diagnosis, analysis and evaluation on the work safety status of the electricity industry nationwide.
And
6.
Granting honor and awards to the outstanding contributors in the work of work safety of electricity, and putting forward punishment
suggestions concerning entities or personnel that are liable for the accidents.
Chapter III Liabilities for Work Safety of Electricity Enterprises
Article 8
The electricity enterprises are the subjects of the liability for work safety of electricity. The State Power Grid Corporation of
China and the South China Power Grid Co., Ltd. shall be responsible for the safety of the power grids within their respective jurisdictions.
The State Power Grid Corporation of China shall bear the safety liability for the connected circuitry of the south China power grid
and the power grids in other regions, which shall be clarified in the power connection agreement. The electricity generation enterprises
shall be responsible for the work safety of enterprises respectively within their jurisdictions in light of the principle of “those
who are in charge shall be responsible”.
Article 9
Each electricity enterprise shall be responsible for the overall work safety of its own entity. The leading administrative person
in charge of the enterprise shall be the primary responsible person for work safety.
1.
Establishing and implementing the work safety responsibility system level by level.
2.
Establishing and improving the guarantee system for the work safety of electricity and the system of supervision over the work safety
of electricity; and strictly observing the pertinent laws, regulations and vocational rules and criterion of the state with regard
to the safety of electricity.
3.
Formulating preparatory plans for urgent handling of the accidents of work safety of electricity.
4.
Supervising or inspecting the work safety work and eliminating the hidden troubles of accidents in good time. And
5.
Implementing education and training on work safety.
Chapter IV Safety of the Electricity System
Article 10
The power grid management enterprises, power supply and generation enterprises, and the electricity users shall have the duty to maintain
the safety and stability of the electricity system together.
Article 11
For the running of the electricity system, it shall adhere to the principle of uniform dispatching, and administration by level and
shall establish the system of uniform and scientific dispatching and coordination.
Article 12
The departments managing the running of power grids and the organs for dispatching the power grids shall strictly implement the Guiding
Principles for the Safety and Stability of the Electricity System, in order to prevent the breakdown of power grid because of deviation
from the normal state; and organize to work out preparatory plans for urgent handling of accidents, fitting in with the reality of
their own grids.
Article 13
The organs for dispatching power grids at all levels are the command centers for handling the accidents of power grids. The dispatchers
on duty shall be the commanders for handling the accidents of power grids.
The dispatching organs shall strengthen coordination between power grids and power plants, establish long effective mechanism for
the safety of electricity system, and strictly implement the procedures for dispatching, so as to make strict enforcement of orders
and prohibitions.
In case accidents that may endanger the safety of electricity system occur or circumstances that may endanger the safety of power
grids are encountered, the dispatching organs shall have the authority to take necessary means and urgent handling measures.
Article 14
Where a power plant is incorporated in a power network, its excitation system and the timing system, which concern the safe and stable
running of the power grids, the relay protection system and the safety automechanism, the communications and automatic equipment
for dispatching electricity, etc., shall meet the requirements of the power grids where the power plant is located.
Article 15
The electricity consumers shall meet the requirements for the safety of power grid, and observe the provisions on safety use of electricity
during the process of using electricity.
Article 16
The electricity enterprises shall strengthen protection on electric facilities, strictly forbid the construction in violation of regulations
or the stealing of electric facilities and other conditions that may seriously endanger the safety of electricity.
Chapter V Reporting of the Information on Work Safety of Electricity
Article 17
All the power grid management enterprises, power supply and generation enterprises shall report the information on the work safety
of electricity in light of the provisions on reporting the information on work safety of electricity as prescribed by the SERC.
Article 18
When there are occurrence of the major or great personal injury or death accidents, power grid accidents, accidents of facilities
damage, and accidents of power plant breakdown, and fire accidents, it shall report to the SERC immediately. The time for reporting
such accidents shall not exceed 24 hours. And a copy of such report shall be send to the State Administration of Work Safety and
the relevant departments of the local governments.
Article 19
The information on the work safety of electricity shall be reported and sent in good time and accurately, no one may disguise the
report, give false information, or delay reporting or refuse to report.
Chapter VI Investigation and Handling of Accidents
Article 20
When an accident occurs in an electricity enterprise, the relevant personnel on the spot of the accident shall at once report to the
responsible person of the entity, who shall, after receiving the accident report, take effective measures at once, and organize the
salvage, reduce the casualty of personnel and property loss, and report to the relevant entities according to the provisions.
Article 21
The authorities for accident investigation and handling:
In regard to a major or great accident in which over 3 people died, and the direct loss is over 5 million Yuan, and for a power cut
accident in a wide range of power grids, the SERC shall be responsible for investigation and handling. In regard to a great accident
in which over 30 people died or the direct loss thereof is over 20 million Yuan, the State Administration of Work Safety shall be
responsible for the investigation and handling in accordance with the requirements of the State Administration of Work Safety.
The present provisions may also be followed for the accident for which the SERC thinks there is necessity to make investigation.
Article 22
As to accident investigation, it shall follow the principles of being practical and realistic and scientific, so as to find out the
reason, kind and liability of the accident in good time and accurately, summarize the lesson from the accident, and put forward measures
for rectification, and opinions for punishing the liable person of the accident.
Article 23
The accident investigation entities shall have the authority to take the following measures in accident investigation:
1.
Investigating the spot of the accident and obtaining evidence, asking the entity where the accident occurs and the relevant personnel
thereof to well protect the spot of the accident, and provide the original records, data and other relevant documents related to
the accident.
2.
Asking the entity where the accident occurs and the relevant personnel thereof to make explanation and statement on issues related
to the accident within a prescribed time limit. And
3.
Other measures as believed necessary.
Article 24
After the occurrence of an accident, which is confirmed through investigation as the liability accident, the SERC shall prosecute
for the liabilities of the liable entity or person according to the provisions of the relevant laws and regulations.
Chapter VII Supplementary Provisions
Article 25
The power grid management enterprises, power supply and generation enterprises may formulate implementation measures in light of the
present Measures.
Article 26
The present Measures shall enter into force as of the date of the promulgation.
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