Mainland and Hong KongCloser Economic Partnership Arrangement

(CEPA)

內地與香港關於建立更緊密經貿關係的安排

查詢 EnquiryCEPA專題網站 (http://www.tid.gov.hk/tc_chi/cepa/index.html) 提供不同範疇開放和便利化措施的

內容和實施細節，其中「CEPA服務業資料庫」載列在內地不同服務行業開業的程序和要求。

CEPA website (http://www.tid.gov.hk/english/cepa/index.html) provides information on the content and implementation details of various CEPA liberalisation and facilitative measures, including the “Information Database on CEPA Service Sectors” which sets out the procedures and requirements of setting up business in different service industries in the Mainland.

工業貿易署提供多條查詢熱線，處理有關CEPA的疑問：

Trade and Industry Department operates enquiry hotlines to handle various kinds of questions on CEPA:

CEPA的一般查詢General enquiry on CEPA

貨物貿易─CEPA原產地規則、申請CEPA原產地證書及工廠登記Trade in Goods─CEPA ROO, Application for Certificate of Origin and Factory Registration CEPA貨物貿易的一般查詢General enquiry on Trade in Goods under CEPA

服務貿易─申請《香港服務提供者證明書》Trade in Services─Application for HKSS Certificate

電話 Tel : 2398 5667傳真 Fax : 3525 0988電郵 Email : cepa@tid.gov.hk

電話 Tel : 3403 6432 / 2398 5531傳真 Fax : 2787 6048電郵 Email : cepaco@tid.gov.hk

電話 Tel : 2398 5676傳真 Fax : 2398 9973電郵 Email : ma_registry@tid.gov.hk

電話 Tel : 3403 6428傳真 Fax : 3525 0988電郵 Email : hkss@tid.gov.hk

前言

《內地與香港關於建立更緊密經貿關係的安排》(CEPA)是中國內地與香港簽訂的首項自由貿易協議，主體文件及其附件分別於2003年6月及9月簽署。

CEPA是一項開放及不斷發展的自由貿易協議。多年來內地和香港採取循序漸進的方式，不斷擴闊協議的內容和範疇。

CEPA充分體現中港兩地互惠共贏的經貿合作關係。不單有助香港產品及服務開拓龐大的內地市場，同時可助內地服務業提升水平，促進內地長遠的經濟發展。

CEPA涵蓋範圍

CEPA涵蓋三大範疇：

(一) 貨物貿易

貨物貿易經已全面開放。所有符合雙方商定的CEPA原產地規則的香港產品，均可享零關稅優惠進口內地。

(二) 服務貿易

香港從事服務業的企業和個人可以在多個領域以優惠待遇到內地開拓業務。

(三) 貿易投資便利化

雙方同意在多個領域加強合作，改善整體營商環境，並推動CEPA有效實施：

• 貿易投資促進 • 通關便利化• 商品檢驗檢疫、食品安全、質量標準• 電子商務• 法律法規透明度• 中小企業合作• 產業合作• 知識產權保護• 品牌合作• 教育合作

如何受惠於CEPA？

香港的生產商： 所有在香港生產又符合CEPA原產地規則的貨物，進口內地可享零關稅優惠。

香港的服務提供者 (企業和個人)： 可利用服務貿易開放及便利化措施，於多個服務領域以優惠待遇在內地開業。

香港的專業人士：可利用CEPA下關於開放內地專業資格考試、兩地專業資格互認、便利註冊及執業等措施，進軍內地市場。

內地企業：內地簡化了內地企業來港開業的申請程序。

外國投資者： CEPA沒有限制受惠者的資金來源。貨物貿易方面，外國投資者只要在香港設立生產線，而生產的貨物符合CEPA原產地規則，即可以零關稅進口內地。服務貿易方面，外國投資者在香港註冊成立的公司，只要符合CEPA訂明的「香港服務提供者」定義，可以利用CEPA開放措施到內地開設業務。

香港整體工商界：內地與香港於多個領域加強貿易投資便利化合作，改善兩地營商環境。

香港特別行政區政府 工業貿易署Trade and Industry DepartmentThe Government of the Hong Kong Special Administrative Region 2011年12月December 2011

採用再造紙印製Printed on recycled paper

IntroductionThe Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA) is the first free trade agreement concluded by the Mainland China and Hong Kong. Its main text and annexes were signed in June and September 2003 respectively.

CEPA is an open and developing free trade agreement. Adopting a building block approach, the Mainland and Hong Kong have continuously expanded the scope and content of the agreement.

CEPA fully reflects the mutually beneficial economic co-operation between the Mainland and Hong Kong. Not only does CEPA help open up the huge Mainland market for Hong Kong products and services, it also contributes to the long term economic development of the Mainland.

Coverage of CEPACEPA covers three broad areas:

(1) Trade in Goods

Trade in goods has been fully liberalised. Products of Hong Kong that fulfil the mutually agreed CEPA rules of origin (ROO) can enjoy zero tariff treatment upon importation into the Mainland.

(2) Trade in Services

Enterprises and individuals in service industries in Hong Kong can make use of preferential arrangements to set up and expand business in various sectors in the Mainland.

(3) Trade and Investment Facilitation

Both sides have agreed to strengthen co-operation in various areas, with a view to improving the overall business environment and facilitating the effective implementation of CEPA:

• tradeandinvestmentpromotion• customsclearancefacilitation• commodityinspectionandquarantine,foodsafety,qualityandstandardisation

• electronicbusiness• transparencyinlawsandregulations• co-operationofsmallandmediumenterprises• co-operationinindustries• protectionofintellectualproperty• co-operationonbranding• co-operationoneducation

How to benefit from CEPA?Manufacturers in Hong Kong: All goods manufactured in Hong Kong that meet the CEPA ROO can enjoy zero tariff benefit upon importation into the Mainland.

Service suppliers in Hong Kong (enterprises and individuals): Hong Kong service suppliers can make use of the liberalisation and facilitative measures in trade in services to set up business in various service sectors in the Mainland.

Professionals in Hong Kong: Hong Kong professionals may make use of measures suchasopeningup theMainlandprofessionalqualificationexaminations,mutualrecognitionofprofessionalqualifications, facilitatingregistrationandpractise,etc. toenter the Mainland market.

Mainland enterprises: The Mainland streamlined the application procedures for Mainland enterprises to invest in Hong Kong.

Foreign investors: CEPA does not impose restriction over the source of capital of beneficiaries. For trade in goods, foreign investors can set up production lines in Hong Kong to produce goods that meet the CEPA ROO so as to enjoy zero tariff benefit on importation into the Mainland. For trade in services, the companies incorporated and set up in Hong Kong by foreign investors can make use of the CEPA measures to start business in the Mainland, provided that they satisfy the eligibility criteria of “Hong Kong Service Supplier” stipulated under CEPA.

The business community of Hong Kong: The Mainland and Hong Kong have been strengthening co-operation in trade and investment facilitation in various areas to improve the overall business environment.

2011年服務貿易開放措施

內地與香港於2011年12月13日簽署《CEPA補充協議八》，公布一系列開放及便

利化措施。補充協議的文本可於工業貿易署的CEPA網站(http://www.tid.gov.hk/

tc_chi/cepa/index.html)下載。主要市場開放措施撮述如下：

法律：探索完善兩地律師事務所聯營方式；及研究擴大取得內地法律職業資格並

獲得內地律師執業證書的香港居民在內地從事涉及香港居民、法人的民事訴訟代

理業務範圍。

建築：允許通過互認取得內地建築領域各專業資格的香港專業人士在廣東註冊執

業。取得內地建築師或結構工程師互認資格的香港專業人士，可作為廣東省內開

設工程設計企業申報企業資質時所要求的註冊執業人員。

醫院：在上海市、重慶市、廣東省、福建省、海南省的基礎上，允許香港服務提

供者在內地所有直轄市及省會城市獨資設立醫院。

銀行：允許香港銀行在內地註冊的法人銀行參與共同基金銷售業務。

證券：繼續支持內地符合條件的證券類金融機構在港設立分支機構及依法開展業

務；及允許以人民幣境外合格機構投資者方式投資境內證券市場。

保險：允許符合條件的香港保險經紀公司在廣東省（含深圳）試點設立獨資保險

代理公司。

旅遊：放寬預報出境口岸的規定，並適時研究調整成團人數規定的要求。

技術檢驗分析與貨物檢驗：擴大經香港認可處認可的檢測機構承擔中國強制性產

品認證(CCC)檢測任務的範圍，至現行所有需CCC認證的香港本地加工產品。

分銷：對於同一香港服務提供者在內地累計開設店鋪超過30家、銷售來自多個供

應商的不同種類和品牌的產品（包括糧食），允許試點在廣東以獨資形式經營。

個體工商戶：擴大營業範圍，並放寬從業人員數目至不超過10人，而在個別行業

的營業面積則放寬至不超過500平方米。

2011 Liberalisation Measures in Trade in Services

The Mainland and Hong Kong signed Supplement VIII to CEPA on 13 December 2011 announcing a package of liberalisation and facilitative measures. Full text of the Supplement can be downloaded from the Trade and Industry Department’s CEPA website (http://www.tid.gov.hk/english/cepa/index.html). Major market liberalisation measures are highlighted below:

Legal : To explore ways of improving the mode of association of law firms of the two places; and to consider broadening the scope of businesses of Hong Kong residents who have acquired Mainland legal professional qualification and hold a Mainland lawyer’s practice certificate in acting as agents in civil litigation cases in the Mainland relating to Hong Kong residents and juridical persons.

Construction : To allow Hong Kong professionals who have obtained Mainland’s construction professional qualifications through mutual recognition, to register and practise in Guangdong. To recognize Hong Kong professionals who have obtained Mainland qualification of architect or structural engineer through mutual recognition as registered practitioners for the purpose of declaration of engineering design enterprise qualifications within Guangdong.

Hospital : In addition to Shanghai Municipality, Chongqing Municipality, Guangdong Province, Fujian Province and Hainan Province, to allow Hong Kong service suppliers to set up wholly-owned hospitals in all municipalities directly under the Central Government and provincial capitals in the Mainland.

Banking : To allow any Mainland-incorporated banking institution established by a Hong Kong bank to engage in the sale and distribution of mutual funds.

Securities : To continue to support qualified Mainland financial institutions engaged in securities activities to set up subsidiaries in Hong Kong and to operate businesses in accordance with law; and to allow investments in the Mainland securities market by means of the RMB Qualified Foreign Institutional Investor scheme.

Insurance : To allow eligible Hong Kong insurance brokerage companies to set up wholly-owned insurance agency companies in Guangdong Province (including Shenzhen) on a pilot basis.

Tourism : To relax the requirement to pre-register the outbound control point, and to review the requirement regarding tour size at an appropriate juncture.

Technical testing, analysis, and product testing : To expand the scope of product testing that can be undertaken by testing organisations accredited by the Hong Kong Accreditation Service for the China Compulsory Certification (CCC) System to all existing products processed in Hong Kong that require CCC.

Distribution : To allow the same Hong Kong service supplier which opens more than 30 stores accumulatively in the Mainland and sells different types and brands of commodities (including staple food) coming from multiple suppliers to operate in Guangdong on a wholly-owned basis, as a pilot measure.

Individually Owned Stores : To expand the scope of services, and to relax the restrictions of the number of persons engaged in the operation to no more than ten persons, and the business area for certain types of services to not exceeding 500 square meters.

CEPA下的服務貿易

以優惠待遇在內地開業

在CEPA下香港服務提供者可在多個服務領域以優惠待遇在內地開設業務，當中許多是香港

具有優勢的領域：

• 會計• 廣告• 航空運輸• 視聽• 銀行• 建築物清潔• 計算機及其相關服務• 建築及相關工程• 會議及展覽• 文娛• 分銷• 環境• 專業技術資格考試• 貨代• 個體工商戶• 保險

• 跨學科的研究與實驗開發服務• 法律• 圖書館、博物館等文化服務• 物流• 管理諮詢• 海運• 市場調研• 醫療• 專利代理• 攝影• 人員提供與安排• 印刷• 公用事業• 鐵路運輸• 房地產• 與科學技術相關的諮詢服務

• 研究和開發• 公路運輸• 證券及期貨• 與製造業有關的服務• 與採礦相關的服務• 與管理諮詢相關的服務• 社會服務• 專業設計• 體育• 倉儲• 技術檢驗分析與貨物檢驗• 電信• 旅遊• 商標代理• 筆譯和口譯

CEPA開放措施讓香港服務提供者以優惠條件進入內地市場。優惠的形式包括允許獨資經

營、減少持股限制、降低股本的要求、降低地域及服務範圍限制等。

「香港服務提供者」定義和資格審核

香港的“自然人”和“法人”，只要符合CEPA訂立的「香港服務提供者」定義，均可享有

內地所給予的優惠待遇。“自然人”的「香港服務提供者」是指香港永久性居民；而“法

人”的「香港服務提供者」是指根據香港適用法律適當組建或設立的任何法律實體(即公

司、合伙企業、獨資企業等)，並在香港從事實質性商業經營三至五年。法人服務提供者，

須先向工業貿易署申請取得《香港服務提供者證明書》，然後向內地有關當局申請以CEPA

待遇在內地提供服務。服務提供者如要以自然人身分取得CEPA待遇，則毋須申請《香港服

務提供者證明書》。

專業資格互認

CEPA鼓勵內地與香港互認專業資格，並推動專業技術人才交流。兩地已就多項專業資格達

成互認協議或安排，涉及建築、證券及期貨、會計、房地產等領域。

Setting up Business in the Mainland with Preferential TreatmentUnderCEPA,servicesuppliers inHongKongenjoypreferential treatmentwhensettingupbusiness invariousservicesectorsintheMainland.ManyofthesearesectorsinwhichHongKonghascompetitiveadvantages:

Trade in Services under CEPA

• Accounting• Advertising• Airtransport• Audiovisual• Banking• Building-cleaning• Computerandrelatedservices• Constructionandrelated

engineering• Conventionandexhibition• Cultural• Distribution• Environmental• Examinationsforprofessionaland

technicalqualification• Freightforwardingagency• Individuallyownedstores• Insurance

• Inter-disciplinaryresearchandexperimentaldevelopmentservices

• Legal• Library,museumandothercultural

services• Logistics• Managementconsulting• Maritimetransport• Marketresearch• Medical• Patentagency• Photographic• Placementandsupplyservicesof

personnel• Printing• Publicutility• Railtransport• Realestate

• Relatedscientificandtechnicalconsultingservices

• Researchanddevelopment• Roadtransport• Securitiesandfutures• Servicesincidentalto

manufacturing• Servicesincidentaltomining• Servicesrelatedtomanagement

consulting• Socialservices• Specialtydesign• Sporting• Storageandwarehousing• Technicaltesting,analysisand

producttesting• Telecommunications• Tourism• Trademarkagency• Translationandinterpretation

TheliberalisationmeasuresunderCEPAprovideHongKongservicesupplierswithpreferentialaccesstotheMainlandmarket. Thepreferential treatmenttakesvariousforms, includingallowingwholly-ownedoperations,relaxingrestrictionsonequityshareholding,reducingregisteredcapitalrequirements,relaxingrestrictionsovergeographicallocationandbusinessscope,etc.

Definition and Certification of Hong Kong Service Supplier (HKSS)Both"naturalpersons"and"juridicalpersons"ofHongKongcanenjoypreferential treatmentofferedbytheMainland if they fulfil thedefinitionofHKSSunderCEPA. HKSSasa“naturalperson”meansaHongKongpermanentresident,whereasHKSSasa“juridicalperson”meansany legalentitydulyconstitutedorotherwiseorganisedunderapplicable lawsofHongKong(i.e.corporation,partnership,soleproprietorship,etc.)andwhichhasengagedinsubstantivebusinessoperationsinHongKongfor3to5years.ServicesupplierasajuridicalpersonshouldapplytotheTradeandIndustryDepartmentforaHKSSCertificate,andthenapplytorelevantMainlandauthoritiesforprovidingservicesintheMainlandwithCEPAtreatment.ServicesupplierwhowantstoenjoytheCEPAtreatmentasanaturalpersonisnotrequiredtoapplyforaHKSSCertificate.

Mutual Recognition of Professional QualificationsCEPAencouragesmutual recognitionofprofessionalqualificationsandpromotes theexchangeofprofessional talents. Bothsideshavereachedagreementsorarrangementsonmutual recognitionofprofessionalqualifications in respectofconstruction,securitiesand futures,accounting, realestatesectorsetc.

CEPA下的貨物貿易

零關稅進口內地

所有符合雙方商定的CEPA原產地規則的香港產品均可享零關稅優惠進口內地。

內地及香港經已商定超過1,600項產品(按內地稅號分類)的CEPA原產地規則，當中大部分採

用製造工序，其餘採用“稅號改變”、“從價百分比”或以有關產品的特性訂定的規則。

已確定CEPA原產地規則的貨品清單及相關規則可於CEPA專題網站(http://www.tid.gov.hk/

tc_chi/cepa/index.html)下載。

至於現時尚未商定CEPA原產地規則的產品，香港生產商可提出要求，將有關產品納入每年

兩次的原產地規則磋商內。提交要求的程序，可參閱工業貿易署(工貿署)發出的通告(可於

CEPA專題網站下載)。

申請程序

生產商必須首先在工貿署辦理工廠登記，證明其廠房擁有足夠的能力生產出口貨品。

每批輸往內地的貨物如要獲零關稅優惠，必須附有工貿署或任何一家政府認可簽發來源證機

構(註一)所簽發的CEPA原產地證書。

辦理工廠登記、申請原產地證書的程序和簽發條件，請參閱工貿署發出的通告(可於CEPA專

題網站下載)。

(註一) 根據《非政府簽發產地來源證保障條例》（第324章），有五個政府認可簽發來源證機構可簽發產地來源證：香港中華廠商聯合會、香港工業總會、香港總商會、香港印度商會，以及香港中華總商會。

Trade in Goods under CEPA

Zero Tariff on Importation into the MainlandAll products of Hong Kong that fulfil the mutually agreed CEPA rules of origin (ROO) enjoy zero tariff benefit upon importation into the Mainland.

The Mainland and Hong Kong have already agreed on the CEPA ROO for over 1,600 products (based on the Mainland tariff classification). The majority follow process-based rules of origin, while others follow either “change in tariff heading”, “value-added content”, or rules having regard to characteristics of the products concerned.

The list of products with agreed CEPA ROO and corresponding rules is available at CEPA website (http://www.tid.gov.hk/english/cepa/index.html).

For products that have no agreed CEPA ROO for the time being, Hong Kong manufacturers may request to include them in ROO discussions to be held twice a year. The Trade and Industry Department (TID) has issued circulars on the procedures of lodging requests, which can be downloaded from the CEPA website.

Application ProceduresManufacturers should first apply to TID for a Factory Registration (FR) to demonstrate that their factories possess sufficient capacity to produce goods for export.

To claim zero tariff benefit, every consignment of goods to the Mainland must be accompanied by a Certificate of Hong Kong Origin-CEPA [CO(CEPA)] issued by TID or one of the Government Approved Certification Organisations (GACOs) (Note 1).

The application procedures and issuing conditions for FR and CO(CEPA) are set out in TID’s circulars, which can be obtained from the CEPA website.

(Note 1) Under the Protection of Non-Government Certificates of Origin Ordinance (Cap. 324), there are five Government Approved Certification Organisations (GACOs) designated to issue certificates of origin: the Chinese Manufacturers' Association of Hong Kong; Federation of Hong Kong Industries; the Hong Kong General Chamber of Commerce; the Indian Chamber of Commerce, Hong Kong; and the Chinese General Chamber of Commerce.