| (a) |
Except as otherwise provided in these rules the People’s Republic of China may deny a claim for zero-tariff treatment, if— |
| (i) |
the goods do not meet the requirements of these rules; |
| (ii) |
the exporter or producer fails to comply with the relevant requirements of these rules and implementation procedures; |
| (iii) |
the Certificate of Origin does not meet the requirement of these rules; |
| (iv) |
the goods described in the Certificate of Origin do not correspond with the goods actually imported; or |
| (v) |
the circumstances referred to in Rules 46A6.17(d) or (e) occur. |
[Part 6 Rule 46A6.18 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]