Policy background

According toGAC Announcement No. 58 [2025] (Announcement on Implementation Matters Concerning Additional Tariff Measures on Imports Originating from the United StatesTrade dispute settlement mechanismsArticle 5 stipulates:

1. Bonded transfer restrictions: Starting from 2025年4月10 12:01, finished products containing US-origin materials under processing trade cannot undergo bonded transfer, and must declare tariffs for all bonded materials when sold domestically.
2. Special ledger management: Enterprises must establish special manual (ledger) accounts and mark [M] in the first position of the header remarks column. All finished products under this ledger are prohibited from bonded circulation.

Core logic of Hong Kong transit

the ASEAN Single Window (ASW)Hong Kong one-day round-trip transit，使貨物短暫離境（進入香港）后復進口，從而規避”保稅流轉”限制，避免內銷時按全部美產料件加征84%關稅。

Specific Operational Procedures

Entry filing

• 美產料件入區時，在加工貿易手（賬）冊（如E賬冊）表頭備注欄標注”[M]”。
• 在”保稅核注清單”中單獨列明美國原產料件，避免與其他料件混報。

Hong Kong one-day round-trip exit declaration

• 成品出區時，按”保稅間貨物”（代碼1200）申報，監管方式選擇”出境備案”。
• 貨物實際運抵香港后，取得香港海關《轉運貨物通知書》（TD100），確保貨物未拆箱、未加工。

Re-import Declaration

• When goods return from Hong Kong to the zone, the customs declaration form remarks column must state Hong Kong one-day round-trip transshipment re-import and reference the original outbound filing number.
• If domestic sales are required, they can be2025年5月13 24:00申報，并備注”<加征關稅在途貨物>”。

Key Risk Control

1. Timeliness
   • The entire process must be completed within 14 days, otherwise Customs may deem it false export, resulting in domestic sales taxation (applying 84% additional tariffs on all U.S.-origin materials).
   • If the goodsbefore 2025年4月10 12:01have been shipped, the goods in transit rule (Article 2 of the Announcement) may apply, but import must be completedbefore May 13.
2. Consistency of documents
   • 香港段運輸單據（提單、艙單）必須顯示貨物”未加工”。
   • DuplicateImport Customs Declarationdocuments must strictly correspond to the exit filing list, otherwise they may trigger customs inspection.

Applicable enterprise types

• Processing trade enterprisesNeed to avoid high tariffs being imposed when products containing US-origin materials are sold domestically.
• Bonded logistics enterprise：利用香港中轉，幫助客戶實現”名義出口”。
• Entrepot TradeprovidersThrough Hong Kong transit, avoid tariff risks of US-origin goods directly entering the mainland market.

Service support

Our organization can provide:

• Hong Kong one-day transit logistics agencyDoor-to-door trucking service (using Guangdong-Zhonggang licensed vehicles with record filing), short-term Hong Kong warehouse stay (without unpacking), and return customs declaration.
• Special customs ledger establishmentComplies with [M] ledger filing requirements under General Administration of Customs Announcement No. 58 [2025].
• Documentation package: Preparation of documents such as Hong Kong Customs TD100 transit certificate, unprocessed declaration, etc.