Council Members

Copper exists mainly in the form of compounds in the earth's crust. There are more than 200 kinds of copper-containing minerals in nature. Common copper minerals can be divided into three categories: natural copper, sulfide ores and oxide ores. 

First, what are the types of imported copper ores?

1, according to the status of goods and copper content, imported copper ore can be divided into two categories of copper ore and copper concentrate.

 ① copper ore: copper ore is mined from copper ore, and then beneficiation into fine sandy copper ore with high copper content.

 ② copper concentrate: copper concentrate is containing copper ore flotation obtained from the copper content (mass fraction) is not less than 13% of the copper smelting raw materials.

  Copper concentrate can generally be divided into two categories: 

1, copper sulfide concentrate: generally black powder or powder lumps, usually with a special smell, used for flotation frothing agent.

2, copper oxide concentrate: generally green lumps or gray-black granular powder

The import standard requirement of copper concentrate is generally divided into several aspects:

1 whether the harmful elements exceed the standard? Lead, arsenic, fluorine, cadmium, mercury, five toxic and harmful elements in copper concentrate shall not exceed the following standards, otherwise it is unqualified.

2 Copper content shall not be less than 13% of the copper content, otherwise it cannot be regarded as copper concentrate. According to the copper content can be divided into 5 levels as follows:

3、Copper concentrate physical state test

There are certain requirements for color, particle size, smell, etc.

4、Radioactivity testing requirements

Copper concentrate import customs requirements, if the radioactivity test is unqualified, it will also be regarded as unqualified.

Natural radionuclide activity concentration, artificial radionuclide contamination and so on.

 2、According to the import tariff, the imported copper ore can be divided into gold price part and non-gold price part.

 ①Customs Code: 2603000010

Chinese Description: Copper Ore and its concentrate |Gold Value Portion

CIQ Code: 2603000010998: Copper Ore and its Concentrate (Gold Value Part) (Copper Concentrate)

2603000010999: copper ore and its concentrate (gold value part) (copper ore)

 ②Customs Code: 2603000090

Chinese Description: Copper Ore and Concentrate |Non-Gold Value Parts

CIQ Code: 2603000090998: copper ore and its concentrates (non-gold value parts) (copper concentrate)

2603000090999: Copper Ore and its Concentrates (Non-Gold Value Parts) (Copper Ore)

II. Information to be prepared when the enterprise applies

 1、Packing list/invoice/contract;

 2、Sea freight bill of lading;

 3, test report (quality certificate, weight certificate, etc.);

 4, automatic import license;

 5. Description of billing method;

 6. Elements of declaration;

 7. other information.

Third, the declaration of copper ore should be noted that

1, the gold value of imported copper concentrate part and non-gold part must be declared separately, can enjoy part of the value-added tax exemption.

According to the General Administration of Customs of the People's Republic of China Announcement No. 29 of 2003, for the commodity number 26030000 gold associated minerals (copper concentrates), the gold value of the part of the import exempted from VAT, non-gold value of the part of the import of VAT in accordance with the provisions. .. The gold component of the above goods must be priced separately in the contract. At the time of import, the goods are priced under commodity number 26030000.10 (gold value in copper ore and its concentrates) and 26030000.90 (non - gold in copper ore and its concentrates). value portion) shall be declared separately on the same customs declaration, and the quantity shall also be divided in proportion to the value. Other costs that should be included in the duty-paid price are apportioned in proportion to the value of both.

2, the application pay attention to the pricing method

Importing enterprises in the customs declaration should pay attention to the customs declaration is the formula pricing or spot price. The use of formula pricing, according to the General Administration of Customs Notice No. 44 of 2021, “on the use of formula pricing to determine the duty-paid price of imported goods related issues of the announcement” of the provisions of the taxpayer should be priced under the formula contract for the first batch of goods imported or sold within the country, it should be to the first batch of goods declared to the Customs or Customs where the enterprise is registered for the record registration. Customs declaration of goods imported or “two-step declaration” clearance mode of full declaration can determine the settlement price of goods, taxpayers do not need to submit to the Customs “filing form”. Customs.

 3, before importing, please apply for an automatic import license in advance.

Copper belongs to the state supervision of goods, importing enterprises in the customs clearance procedures should be made to the State Council Foreign Economic and Trade Department or its commissioned agencies to apply for an automatic import license.