The General Administration of Customs (GAC), National Development and Reform Commission, Ministry of Finance and Ministry of Commerce have jointly promulgated measures for the administration of auto parts and accessories imports for the assembly of complete vehicles with effect from 1 April.

The new rule is aimed at standardising and reinforcing the import administration of auto parts and accessories as well as promoting the healthy development of the auto industry. A leading group has been formed to oversee pertinent imports in accordance with the rule. Its office is set up at GAC and is responsible for the group's day-to-day operations.

Meanwhile, a national professional assessment centre has been commissioned by GAC to evaluate whether the imported auto parts and accessories are for the assembly of complete vehicles or integrated systems.

While the new rule applies to auto makers importing auto parts and accessories for the production of assembled cars with state approval, those importing complete knocked-down (CKD) or semi-knocked-down (SKD) parts are not subject to it. Instead, they may make customs declaration and pay tax at the local customs office.

The rule also contains detailed provisions on the filing, customs clearance, classification criteria and principles for complete vehicles, as well as principles and schedule for taxation. Violations of the rule constituting smuggling or acts breaching customs stipulations will be punishable by customs according to the Customs Law and the Implementation Provisions of the Customs of the People's Republic of China on Administrative Penalties. Those that constitute criminal offences will be subject to criminal liabilities according to law.