Upon implementation, the regulations will replace the old version promulgated by the State Council on 8 March 1992 and the Provisional Rules of Origin of the General Administration of Customs of the People's Republic of China for Imports which came into effect on 6 December 1986.

The regulations determine the country of origin of imports and exports with respect to non-preferential trade measures such as MFN treatment, anti-dumping and countervailing duties, safeguard measures, origin marking requirements, country-specific quantitative restrictions and tariff quotas; as well as activities like government procurement and trade statistics.

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The regulations stipulate that the consignee of imports should accurately declare the origin of the goods in accordance with the rules of origin set out therein when completing customs declaration procedures as prescribed by China's Customs Law and other relevant rules. Goods of different origins contained in the same shipment should be declared separately.

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Customs may require the consignee of imports to provide the Certificate of Origin (CO) for verification. If deemed necessary, Customs may request the relevant organisation of the exporting country/region concerned to verify the origin of the goods.

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When applying for CO at the certificate issuing organisation, the consignor of exports should accurately declare the origin of the goods and provide supporting documents.

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Any party that obtains the CO for exports by providing false information or through forgery, defacing, purchase or theft will be liable for a fine of between Rmb5,000 and Rmb100,000 imposed by the inspection and quarantine and customs authorities in accordance with law. Any party that obtains through forgery, defacing, purchase or theft the CO for exports on which customs bases its clearance decision will be liable for a fine below the value of the goods, or Rmb5,000, whichever is higher. Proceeds derived from law-breaching acts will be confiscated and offences are liable for criminal prosecution.