Authored by: Ye Yongqing (Bill) , Yu Yue (Jessie) , Dai Menghao , Ma Xiaoyu , Tan Tian and Wang Jie

On May 18, 2022, Shenzhen Customs (“SZ Customs”) and Shenzhen Tax Service of the State Taxation Administration (“SZ STA”) jointly issued “Notice on Matters Relating to Implementation of Collaborative Administration of Transfer Pricing of Associated Imported Goods” (No.62[2022], SZ Customs and SZ STA, “Notice No.62”), and decided to implement the collaborative administration of transfer pricing(“TP”) of associated imported goods (“CAM”) to balance and coordinate their supervision on the pricing of associated imported goods.

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