The Measures of the General Administration of Customs of the People’s Republic of China on the Administration of Customs Laboratory Tests, which were adopted at the executive meeting of the General Administration of Customs on September 27, 2008, are hereby promulgated, and shall come into force as of December 1, 2008. The Provisions of the General Administration of Customs of the People’s Republic of China on Laboratory Test and Authentication of Imported and Exported Goods promulgated in the form of Decree No. 46 of the General Administration of Customs on September 20, 1993 shall be abolished simultaneously.

Sheng Guangzu

Minister

General Administration of Customs

October 13, 2008

Measures of the General Administration of Customs of the People’s Republic of China on the Administration of Customs Laboratory Tests

(Adopted at the Executive Meeting of the General Administration of Customs on September 27, 2008, promulgated by Decree No. 176 of the General Administration of Customs of the People’s Republic of China on October 13, 2008, and effective as of December 1, 2008)

Article 1 These Measures are formulated in accordance with the Customs Law of the People’s Republic of China and the Regulations of the People’s Republic of China on Import and Export Duties for the purposes of regulating Customs laboratory tests and protecting the legitimate rights and interests of administrative counterparts.

Article 2 For the purpose of these Measures, the term “Customs laboratory test” refers to the Customs activities of testing and analyzing the attributes, ingredients, ingredients’ content, structure, quality and specifications of imported and exported goods and giving authentication conclusions thereon in accordance with the Customs Tariff of Import and Export of the People’s Republic of China, the Notes to the Commodities and Their Tariff Headings under the Customs Tariff of Import and Export of the People’s Republic of China, the Notes to the National Sub-headings of the Customs Tariff of Import and Export of the People’s Republic of China and other relevant provisions.

Article 3 These Measures apply to Customs laboratory tests on imported and exported goods.

Article 4 Customs laboratory tests shall follow the principle of being scientific, fair, accurate and timely.

Article 5 Customs laboratories shall undertake Customs laboratory tests and work related thereto within the areas designated by the General Administration of Customs.

A laboratory test agency authorized by Customs (hereinafter referred to as “authorized laboratory test agency”) shall undertake laboratory tests on imported and exported goods within the scope of authorization.

Article 6 Customs laboratory testers refer to the professional technical personnel who undertake the work of laboratory test in a Customs laboratory.

Customs laboratory testers shall obtain the practicing qualifications for Customs laboratory test.

Article 7 Customs laboratories shall exercise quality management in accordance with the General Requirements for the Competence of Testing and Calibration Laboratories (GB/T15481).

Article 8 Where Customs officers are unable to determine the attributes, ingredients, ingredients’ content, structure, quality or specifications of imported or exported goods, they may ask for a laboratory test.

In asking for a laboratory test, Customs shall take samples of the goods.

Article 9 When Customs takes samples, the consignee, consignor or the agent thereof shall be present at the scene to assist, responsible for moving, unpacking and repacking the goods, and shall sign on the Record of Sampling for Customs Laboratory Test on Imported/Exported Goods of the Customs of the People’s Republic of China (hereinafter referred to as the Sampling Record, see Annex 1) for confirmation.

Article 10 Where the consignee, consignor or the agent thereof refuses to come to the scene or where Customs deems it necessary, Customs may take samples in their absence. In such a case, the manager of the Customs control premises where the goods are stored and the manager of the means of transport of the goods shall be present at the scene to assist and affix their signatures to the Sampling Record for confirmation.

Article 11 Customs shall take samples according to the prescribed procedure, seal up the samples for keeping on the spot and fill out the Sampling Record. The samples shall be taken in duplicate, with one delivered to a Customs laboratory or an authorized laboratory test agency and the other kept by the Customs for future reference.

Article 12 Where Customs takes samples from imported or exported goods for a laboratory test, the consignee, consignor or the agent thereof shall, in accordance with the requirement of Customs, timely provide relevant documents and technical materials related to the samples and shall be held liable for the truthfulness and effectiveness thereof.

Article 13 Customs shall deliver the samples to the Customs laboratory or the authorized laboratory test agency by sending designated personnel or by other means such as mail.

Article 14 Except for special cases, the Customs laboratory or the authorized laboratory test agency shall, within 15 days as of the date of receipt of the samples, give an authentication conclusion, issue a written Authentication Opinion of Customs Laboratory Test on Imported/Exported Goods of the Customs of the People’s Republic of China (hereinafter referred to as the Authentication Opinion, see Annex 2) and deliver it to the Customs that has sent the samples.

Article 15 Except for special cases, the Customs laboratory shall, on the second day as of the date of issuance of the Authentication Opinion, publicize the related information of the Authentication Opinion through the portal website of Customs or other appropriate channels. Upon request of the consignee, consignor or the agent thereof, Customs shall provide a hard copy of the Authentication Opinion.

Article 16 The authentication conclusion given by the Customs laboratory and the authorized laboratory test agency is the basis of Customs law enforcement.

Where the test result and authentication conclusion of other laboratory test agencies are different from those of the Customs laboratory or the authorized laboratory test agency, the test result and authentication conclusion of the Customs laboratory or those of the authorized laboratory test agency shall prevail.

Article 17 Where the consignee, consignor or the agent thereof disagrees with the authentication conclusion, they may, within 15 days as of the date of release of the authentication conclusion, file an application with the Customs that has sent the samples for a re-testing and supply the reasons therefor. The Customs that has sent the samples shall, within 3 days as of the date of receipt of the re-testing application, forward the application to the Customs laboratory through the Customs Laboratory Test Information Management System. Where the Customs that has sent the samples disagrees with the authentication conclusion, it may, within 15 days as of the date of receipt of the Authentication Opinion, file an application with the Customs laboratory for a re-testing.

The Customs laboratory shall, within 15 days as of the date of receipt of the re-testing application, do a re-test on the samples, and issue a written Authentication Opinion of Customs Laboratory Test on Imported/Exported Goods of the Customs of the People’s Republic of China (Re-testing) (see Annex 3), and publicize the authentication conclusion in accordance with the provisions of Article 15 of these Measures.

The consignee, consignor or the agent thereof, and the Customs that has sent the samples, may apply for a re-testing on the same samples only once.

Article 18 Except for samples of those goods that are dangerous, fresh and live, decayable, perishable, or likely to lose efficacy, and are therefore not suitable for long-time storage, the samples taken by Customs for laboratory test shall be stored for 6 months as of the date of issuance of the Authentication Opinion by the Customs laboratory or the authorized laboratory test agency.

The time limit of storage of samples for Customs laboratory test that are involved in administrative reviews, administrative proceedings, or cases of illegal acts such as smuggling and violations of Customs control regulations that are yet to be closed, shall be extended accordingly.

Article 19 Customs laboratory tests on inward and outward articles shall be handled in reference to these Measures.

Article 20 The right of interpretation of these Measures shall remain with the General Administration of Customs.

Article 21 These Measures shall come into force as of December 1, 2008. The Provisions of the General Administration of Customs of the People’s Republic of China on Laboratory Test and Authentication of Imported and Exported Goods promulgated in the form of Decree No. 46 of the General Administration of Customs on September 20, 1993 shall be abolished simultaneously.

Annexes:

1. Record of Sampling for Customs Laboratory Test on Imported/Exported Goods of the Customs of the People’s Republic of China

2. Authentication Opinion of Customs Laboratory Test on Imported/Exported Goods of the Customs of the People’s Republic of China

3. Authentication Opinion of Customs Laboratory Test on Imported/Exported Goods of the Customs of the People’s Republic of China (Re-testing)