Customs General Administration, National Development and Reform Commission, Ministry of Finance and Ministry of Commerce jointly promulgated Administrative Rules on Imports of Auto Parts with Features of assembling whole vehicle, which would be taken into effect on April 1.
The Rules provide that the application of confirmation of whole vehicle feature on auto parts should be put forward by producers to Customs General Administration and consigned to Confirmation center. The Customs will determine the applicable tariff rate, duty-paying value and procedure according to confirmation report issued by the Confirmation Center. The Confirmation Rules on Imported Auto Parts with Feature of Whole vehicle would be drafted and promulgated by the Customs on another day.
The Confirmation Center launched its task on auto producers and issue the confirmation report on the basis of instruction of the Customs.
Within 10 days after finishing the producing and assembling of recorded auto types, the producers should apply to the Customs for confirming the feature of whole vehicle. And the Confirmation Center should accomplish the confirmation and put forward the report within 1 month after undertaking the assignment.
Regarding to auto types put into production before the implementation of Rules, producers should fulfill self-inspection in 1 month after the implementation and submit the result to the Customs. If the result causes the feature of whole vehicle, producers should put these types into files in 10 days after self-inspection and apply for confirmation to the Customs; If not, producers should apply to the Customs for reconfirmation. The confirmation center should accomplish confirmation task of recorded auto types that has been put into production within 3 months and issue the confirmation report.
As for imported auto parts utilized for whole vehicle, the Rules stipulated that the parts should be applied for taxation within 30 days to the Customs since the expire of 1 year when the parts did not used for whole vehicle. And the Customs transacted taxation procedures on the basis of relative regulations.
For Autos manufactured by processing trade and sold at domestic market the Rules apply .
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