The General Administration of Customs (GAC) has issued Announcement No. 15 on 26 March 2012 to promulgate the Classification Table of Imported Articles and the revised Dutiable Value Table of Imported Articles. Both came into force on 15 April.
According to the announcement, the following principles must be applied in sequential order to classify imported articles:
- where an article is listed in the Classification Table, it must be classified into the relevant category accordingly;
- where an article is not yet listed in the Classification Table, it must be classified in the corresponding category based on its main function (i.e. usage);
- and where an article cannot be classified into a corresponding category according to the above principles, it shall be classified as an “other article”.
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Business Law Digest is compiled with the assistance of Baker & McKenzie. Readers should not act on this information without seeking professional legal advice. You can contact Zhang Danian (Shanghai) at Baker & McKenzie by e-mail at: danian.zhang@bakermckenzie.com
