Policy background

According toAnnouncement No.58 of 2025 of the General Administration of Customs ( )Trade dispute settlement mechanismsArticle 5 stipulates:

• Bondedtransferrestrictions:From12:01onApril10,2025,finishedproductsmadefromU.S.-originrawmaterialsundertheprocessingtradeshallnotbesubjecttoduty-freecirculation,andwhensolddomestically,theymustbedeclaredwithcustomsdutiesforallduty-freematerials.
• Specialledgermanagement:Enterprisesarerequiredtoestablishadedicatedmanual(ledger),withthenotation"[M]"markedinthefirstpositionoftheremarkscolumnintheheader.Additionally,allfinishedproductsunderthisledgerareprohibitedfrombondedcirculation.

Core logic of Hong Kong transit

the ASEAN Single Window (ASW)Hong Kong one-day round-trip transit,allowing the goods to temporarily leave the customs territory (enter Hong Kong) and then re-import them,thereby circumventing the restrictions of "bonded transfer" and avoiding the imposition of an 84% tariff on all U.S.-origin materials when sold domestically.

Specific Operational Procedures

Entry filing

• ForU.S.-originmaterialsenteringthezone,mark"[M]"intheremarkscolumnoftheheadersectionoftheprocessingtrademanual(ledger)(e.g.E-ledger).
• Inthe"BondedGoodsVerificationList,"clearlylisttheU.S.-originmaterialsseparatelytoavoidmixingthemwithothermaterials.

Hong Kong one-day round-trip exit declaration

• Whenfinishedproductsareshippedoutofthezone,theyshouldbedeclaredas"goodsbetweenbondedareas"(code1200),withthesupervisionmethodselectedas"outboundfiling."
• AftergoodsphysicallyarriveinHongKong,obtainHongKongCustomsTransshipmentCargoNotification(TD100)toensuregoodsremainunopenedandunprocessed.

Re-import Declaration

• WhenthegoodsreturntothezonefromHongKong,theremarkscolumnofthecustomsdeclarationformshouldindicate"Re-importafterone-daytransitinHongKong"andreferencetheoriginalexportdocumentnumber.
• Ifdomesticsalesarerequired,theycanbeBefore24:00onMay13,2025Declareandnote"GoodsSubjecttoAdditionalTariffsinTransit".

Key Risk Control

• Timeliness
  • Theentireprocessmustbecompletedwithin14days;otherwise,itmaybedeemedas"falseexport"bycustoms,resultingindomesticsalestaxation(anadditional84%tariffonallU.S.-originmaterials).
  • IfthegoodsBefore12:01onApril10,2025Ithasbeenshippedandcanapplythe"goodsintransit"rule(Article2oftheAnnouncement),butitisrequiredtobeforeMay13.
• Consistency of documents
  • Thetransportdocuments(billoflading,manifest)fortheHongKongsectionmustindicatethatthecargois"unprocessed."
  • Duplicatedocumentsmuststrictlycorrespondtotheexitfilinglist,otherwisetheymaytriggercustomsinspection.

Applicable enterprise types

• Processingtradeenterprises:NeedtoavoidhightariffsbeingimposedwhenproductscontainingUS-originmaterialsaresolddomestically.
• Bondedlogisticsenterprise:UtilizingHongKongasatransitpointtoassistclientsinachieving"nominalexport."
• providers:ThroughHongKongtransit,avoidtariffrisksofUS-origingoodsdirectlyenteringthemainlandmarket.

Service support

Our organization can provide:

• HongKongone-daytransitlogisticsagency:Door-to-doortruckingservice(usingGuangdong-Zhongganglicensedvehicleswithrecordfiling),short-termHongKongwarehousestay(withoutunpacking),andreturncustomsdeclaration.
• Specialcustomsledgerestablishment:Recordof[M]accountbooksinaccordancewiththeAnnouncementNo.58of2025issuedbytheGeneralAdministrationofCustoms.
• Documentationpackage:PreparationofdocumentssuchasHongKongCustomsTD100transitcertificate,unprocesseddeclaration,etc.

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