• Service: Tax
  • Type: Publication series, Regulatory update
  • Date: 1/23/2014

New products and more flexible rules of origin added to China’s CEPAs with Hong Kong and Macau 

China Tax Alert - Issue 2, January 2014


As of 1 January 2014, a greater number of goods manufactured in Hong Kong and Macau will qualify for duty free entry into China under the China-Hong Kong and China-Macau Closer Economic Partnership Agreement (CEPAs). At the same time, certain types of goods manufactured in Hong Kong and exported to China that are already covered by the CEPA will qualify for zero duty rate treatment under the revised origin criteria, which are broader, allow more options, and are generally easier to meet.


China Tax Alert
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