Customs Knowledge: Import of Recycled Aluminum

About the import of recycled aluminum

 

The density of aluminum is 2.7g/cm ³ (one-third of the density of iron and copper), with good ductility and conductivity of two-thirds that of copper wire, but only one-third of its mass, making it cheaper. It is widely used in the manufacturing of high-voltage wires, cables, and radio industries. Pure aluminum has a relatively low density, but the density and hardness of aluminum alloys have greatly improved. Currently, aluminum alloys have been widely used in manufacturing industries such as airplanes, automobiles, trains, and ships. In addition, space rockets, space shuttles, and artificial satellites also use a large amount of aluminum and its alloys. In order to standardize the import management of recycled cast aluminum alloy raw materials and promote the high-quality development of the recycled metal industry, the Ministry of Ecology and Environment and other four departments jointly issued the Announcement on Regulating the Import Management of Recycled Brass Raw Materials, Recycled Copper Raw Materials, and Recycled Cast Aluminum Alloy Raw Materials (Announcement No. 43 of 2020), which specifies that starting from November 1, 2020, Recycled cast aluminum alloy raw materials that comply with the "Recycled Cast Aluminum Alloy Raw Materials" (GB/T 38472-2019) are not solid waste and can be freely imported.

 

 

 

01 National Standards and Classifications

 

 

 

On December 31, 2019, the State Administration for Market Regulation and the National Standardization Administration announced the GB/T 38472-2019 (Renewable Casting Aluminum Alloy Raw Materials) Standard Rules. On July 1, 2020, the relevant standards will be officially implemented.

 

According to the standard regulations, the raw materials for recycled cast aluminum alloys can be divided into three categories: castings, recycled aluminum ingots, and aluminum blocks。

02 Classification tax rate

 

 

 

The recycled cast aluminum alloy raw materials that comply with the provisions of GB/T38472-2019 are classified as 7602000020.

 

Tips: According to the annotation of heading 76.01 in the "Notes on Commodities and Headings of the Import and Export Tariff", this heading includes unwrought aluminum produced by casting electrolytic aluminum or remelted aluminum scrap, whether in liquid, block, ingot, billet, slab, concave small ingot, wire ingot or similar form, The "recycled aluminum ingots" that comply with the provisions of the "Recycled Cast Aluminum Alloy Raw Materials" (GB/T 38472-2019) should be classified as unwrought aluminum under heading 76.01 and not under heading 7602000020.

03 Regulatory conditions

 

 

 

On June 1, 2021, the General Administration of Customs issued the "Announcement on Adjusting the Catalogue of Import and Export Commodities that Must be Inspected" (Announcement No. 39 of 2021), adding regulatory condition "A" for recycled cast aluminum alloy raw materials, and customs implemented import commodity inspection on relevant commodities. This announcement will be implemented from June 10, 2021.

 

 

 

04 Declaration Elements

 

 

 

In the national standard "Recycled Casting Aluminum Alloy Raw Materials" (GB/T38472-2019), provisions are made for the use, characteristic state, raw material source, total metal content, aluminum content, recovery rate, packaging and other elements of recycled casting aluminum alloy raw materials. When importing, it is necessary to truthfully declare according to the standard requirements.

05 Customs Tips

 

Enterprises importing recycled cast aluminum alloy raw materials should have prior knowledge of relevant national laws, regulations, and standards. According to the Announcement on Regulating the Import Management of Recycled Brass Raw Materials, Recycled Copper Raw Materials, and Recycled Cast Aluminum Alloy Raw Materials (Announcement No. 43 of 2020), those that do not meet relevant national standards are prohibited from being imported. If solid waste is imported under the name of recycled cast aluminum alloy raw materials, it shall be disposed of in accordance with laws and regulations such as the Law of the People's Republic of China on the Prevention and Control of Environmental Pollution by Solid Waste. If the act constitutes a criminal offense, criminal responsibility shall be pursued in accordance with the law.

 

 

 

Relevant provisions of the Law of the People's Republic of China on the Prevention and Control of Environmental Pollution by Solid Waste

 

 

 

Article 25

 

If the customs discovers that imported goods are suspected to be solid waste, they can entrust a professional organization to conduct attribute identification and manage them according to the identification conclusion in accordance with the law.

 

 

 

Article 115

 

Those who violate the provisions of this Law by importing solid waste from outside the People's Republic of China into China shall be ordered by the customs to return the solid waste and be fined not less than 500000 yuan but not more than 5 million yuan.

 

The carrier shall bear joint and several liability with the importer for the return and disposal of solid waste specified in the preceding paragraph.

 

 

 

Article 117

 

For solid waste that has illegally entered the country, the ecological and environmental competent department of the people's government at or above the provincial level shall submit a disposal opinion to the customs in accordance with the law, and the customs shall make a punishment decision in accordance with the provisions of Article 115 of this Law; If environmental pollution has already been caused, the ecological environment regulatory department of the people's government at or above the provincial level shall order the importer to eliminate the pollution.