• Service: Tax, Global Indirect Tax
  • Type: Regulatory update
  • Date: 1/29/2014

China - Duty-free entry of goods from Hong Kong, Macau 

January 29:  Beginning in 2014, a greater number of goods manufactured in Hong Kong and Macau qualify for duty-free entry into China under the China-Hong Kong and China-Macau closer economic partnership agreements.

Also, certain types of goods manufactured in Hong Kong and exported to China that are already covered by the agreement will qualify for zero (0%) duty rate treatment under the revised origin criteria—i.e., criteria that are broader, allow more options, and are generally easier to satisfy.

These new rules were promulgated through GACC Announcement No. 66 (2013).

Read a January 2014 report [PDF 1.2 MB] prepared by the KPMG member firm in China: New products and more flexible rules of origin added to China’s CEPAs with Hong Kong and Macau

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now