By Liu Xinyu and Gao Xiaorui King & Wood’s International Trade Group

Improper commodity classification in customs declaration may cause different legal liabilities. This article will begin the analysis with two cases.

Case 1: A large-scale foreign-investment enterprise ("Enterprise A") imported 72.6 tons of ethylene powder from Germany, and made a customs declaration in the name of ethylene powder with a commodity code ("HS code") of 29,012,100. Later, the customs office extracted samples from the declared goods for inspection. The laboratory identification report issued by the customs laboratory center revealed that the materials were actually a type of polymer with the main ingredient being vinyl acetate, and the proper corresponding HS code was 39052900. Through further investigation, the customs office found that Enterprise A had imported the same materials as "ethylene powder" three times. The customs office finally determined that Enterprise A’s acts constituted false declarations, and imposed administrative penalties on Enterprise A in accordance with relevant laws.

Case 2: According to a news report, the merchandiser of a well-known foreign-funded enterprise ("Enterprise B"), when scrutinizing Enterprise B’s former declaration materials for imported raw materials, found that the beginning of the HS code on the commercial invoice was 3302 rather than 1302, the correct beginning of HS code for the imported raw materials. Imported materials with HS codes 1302 and 3302 were levied different customs duties of 20% and 15%, respectively. HS code 1302 was the correct coding for imported materials by Enterprise B and the merchandiser was aware of the fact. However, Enterprise B continued to use the original commodity code when filing customs declaration for the imported materials, and carried out this misconduct for the next 30 months. Finally, the customs anti-smuggling department discovered Enterprise B’s acts and determined Enterprise B had evaded customs duties amounted to over RMB 1 million. Finally, a lawsuit was instituted by the competent procuratorate before the courts.Continue Reading Legal Liabilities from Improper Product Classification in Customs Declarations

作者:刘新宇 高晓瑞 金杜律师事务所国际贸易



案例二:据有关媒体报道,某知名外资企业(“B公司”)的采购人员在审查本公司向海关申报进口原料的有关文件时,发现了国外供应商提供的商业发票中HS编码为1302开头,这一编码当时对应的税率为20%,而B公司进口时向海关申报所用的HS编码为3302开头,该编码当时对应税率为15%。据海关认定,虽然采购人员知道以1302开头的HS编码才是B公司实际进口货物的正确编码,但B公司仍继续使用原来的商品编码向海关伪报这批货物,并在此后的近30个月的时间里沿用了这一错报HS编码。最终,查获该行为的海关缉私部门认定B公司偷逃应缴税款总计100多万元,涉嫌构成走私普通货物罪,并由检察院向法院提起公诉。Continue Reading 因报关商品归类错误可能引起的法律责任

by Liu Xinyu and Jing Yunfeng of King & Wood’s Corporate group

According to Articles 56 to 58(1) of the Customs Law of the People’s Republic of China ("Customs Law")(2), there are three categories where duties may be reduced: statutory duty abatements or exemptions, deductions or exemptions on special goods, and temporary duty reductions or exemptions. "Deductions or exemptions on special goods" refers to goods imported into China that enjoy a reduction or exemption of duties in specified areas and enterprises or for special purposes until the expiration of customs supervision over such goods. Special goods which are subject to reductions or exemptions are divided into many categories according to the region, use of the goods, nature of the trading business and source of funds. According to related regulations, if the imported goods fall within certain product categories encouraged by the government, the foreign investment enterprise can apply for a preferential policy of deduction and/or exemption of duties.

However, in practice, some foreign investment enterprises, being unaware of customs supervision rules, receive penalties from China Customs offices for improper handling of these special goods that are otherwise eligible for reductions or exemptions of duties. Therefore, it is important for foreign investment enterprises to understand the relevant regulations concerning special goods that are eligible for deductions and exemptions.Continue Reading Common Mistakes Made by Foreign Investment Enterprises Utilizing Duty-Exempt Goods

作者:刘新宇 景云峰 金杜律师事务所公司


但是,实践中,很多外商投资企业却因对海关监管要求的不了解而违法处置特定减免税货物导致遭受海关的处罚。因此,对于外商投资企业而言,了解特定减免税货物监管的相关规定以及海关在实践中的要求是非常重要的。Continue Reading 外商投资企业特定减免税货物”移作他用”典型案例

By Meg Utterback and Ding Liang of King & Wood’s Cross border dispute resolution Practice

As the United States mid-term elections draw near, we can expect greater protectionist measures from the US government in an effort to appease voters who are demanding an improvement in the US unemployment statistics. One such protectionist measure is the initiation of the recent 301 investigation relating to allegations that the Chinese clean technology and renewable energy sectors are being unfairly advantaged by government subsidies.   Almost all countries are subsidizing the renewable sector in one form or another in hopes of easing the world’s dependence on fossil fuels. It seems however that the US has taken umbrage with the extent of Chinese programs supporting the clean technology and renewable energy industries.Continue Reading China Clean Tech at Risk– Initiation of the Recent Section 301 Investigation

作者:汪蕊,合伙人 ,金杜律师事务所,奥运工作团队

作为取得奥运会市场开发权益的对价,各相关类别的赞助商向奥运会提供了金额可观的资金和实物投入。每一届奥运会的成功举办都离不开赞助商的大力支持。因此,国际奥委会将赞助商的权益保护视为奥运会筹备组织工作的重要环节。而北京市政府和北京奥组委也在《主办城市合同》及《市场开发计划》中做出了庄严的承诺,将采取一切必要措施防止和打击任何形式的隐性市场行为。Continue Reading 北京2008奥运会的反隐性市场措施