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المسارات

Switzerland → China (mainland) (refine) → United Kingdom · Retail investment-gold sale by a dealer (HVD rules for cash)

القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.

البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.

اسأل البحث

اسأل بكلماتك. الإجابة هي البحث نفسه: سجلاته بنصها، مع كل مصدر ومدى الوثوق بكل سجل.

المسار مرحلة بمرحلة

كل خطوة وضريبة وضابط كما يسجلها البحث، مع أساسها القانوني ومدى وثوق البحث بها.

سويسرا (Doré bar - unstamped) ⟶ الصين (Doré bar - unstamped → 999.9 kilobar) ⟶ المملكة المتحدة (999.9 kilobar)

غير مدروس: الصين → المملكة المتحدة

المرحلة 1: سويسرا

حيث تبدأ البضاعة

  1. 1

    Screen the bars, buyer and destination against Swiss sanctions before release: no purchase, import, transit or related services (including brokerage and financing) for gold of Russian origin exported after 4 Aug 2022 or gold processed from it in third countries

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    نص القانون

    [transcription] Art. 14d paras 1-4 read in an unofficial third-party English translation (as at 22 Mar 2024, held in laws/); Annex 26 covers 7108, 7112 91 and ex 7118 90 gold coins; Annex 27 ex 7113 and ex 7114. [unconfirmed] The official consolidation is now Stand 21 Sep 2026 and was not read (the fetch tool truncates before Art. 14d); changes after March 2024 are not ruled out. The ordinance contains no explicit ban on selling gold to Russia; the export-side effect is through the services ban.

    • Ordinance of 4 March 2022 on measures in connection with the situation in Ukraine (SR 946.231.176.72), Art. 14d

  2. 2

    Release the bars from the refinery vault or free port against the owner's instruction and prepare the weight list (bar list), commercial invoice and packing list for the shipment

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يُصدر
    Outbound weight list / bar list; Commercial invoice to the foreign buyer; Packing list
    معيار

    The weight list is sourced to LBMA Annex C; commercial invoice and packing list are standard export practice, not read in a Swiss source.

    • LBMA Good Delivery Rules, Annex C (weight lists); Customs Act Arts. 62-66 (free ports)

  3. 3

    Lodge the electronic export declaration in Passar (HS 7108; e-dec Export was usable only to end-2025); the declarant must make it binding and physically export the goods within 120 days of its acceptance in the IT system

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يُصدر
    Passar export declaration (HS 7108)
    إرشاد رسمي

    R-10-10 (valid 1 Jan 2026) cites Art. 25-29 ZG and Art. 79-83 ZV for the declaration duty, says declarations are electronic in principle, and sets the 120-day limit from acceptance in the IT system. R-10-10 held and read in full on 2026-09-28; the Customs Act and Ordinance texts themselves were not read. R-10-10 has no gold-specific rule.

    • Customs Act (ZG, SR 631.0); BAZG R-10-10, ZG Arts. 25-29 (as cited in R-10-10)

  4. 4

    Receive the export assessment notice (Veranlagungsverfuegung Ausfuhr), the evidence that the goods were properly cleared for export

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يُصدر
    Veranlagungsverfuegung Ausfuhr
    إرشاد رسمي

    R-10-10 cites Art. 38 and 69 ZG and Art. 92 ZV for the export assessment notice and says it is evidence of proper assessment and of export for VAT. R-10-10 held and read in full on 2026-09-28.

    • Customs Act (ZG); BAZG R-10-10, ZG Arts. 38 and 69; ZV Art. 92 (as cited in R-10-10)

  5. 5

    Treat the sale as a VAT-exempt export (supply of goods directly transported abroad) and keep the export assessment notice as evidence

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يتطلب
    Veranlagungsverfuegung Ausfuhr
    نص القانون

    Art. 23(2) no. 1 read in the held MWSTG (Stand 1 Jan 2025, German wording current). Art. 23(3): direct export includes export into an open customs warehouse or a free port. Investment gold of at least 995 fineness is separately exempt with credit under Art. 23(2) no. 12 (see ch.tax-import-vat).

    • Federal VAT Act (MWSTG, SR 641.20), Art. 23(2) no. 1

  6. 6

    Hand the sealed consignment to a secure valuables carrier and fly it out (Zurich or Geneva) under an air waybill

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يُصدر
    Air waybill (outbound)
    غير مؤكَّد

    Carrier practice. Cantonal licensing: in the Canton of Zurich "Sicherheitstransporte von Personen, Gütern und Wertsachen" require a licence under the Polizeigesetz, 9. Abschnitt (cantonal page, read by WebFetch 2026-09-28; PolG text not read). Geneva and other cantons not checked. No Swiss source read describes the outbound air leg for gold.

الضوابط

  • Banks identify the contracting party and beneficial owner for precious-metals trading and for cash transactions over CHF 15,000 (CDB 20; Form A, Form K).

    CHF 15,000 cash

    معيارالمبلغ غير مؤكد

    • CDB 20 (SBA), CDB Art. 4(2)(f)-(g), 7, 20-21, 27-28

  • Melt material imported from abroad for sale in Switzerland needs a formal import declaration; simplified and oral declarations are excluded in principle. A buyer or licensee who accepts melt material that has not been through customs breaches due diligence under the PMCA: fine up to CHF 2,000 per ca…

    إرشاد رسمي

    • BAZG Merkblatt 'Annahme von Schmelzgut aus dem Ausland' (Jan 2024)

  • Commercial production of melt products (bars, plates, rods, granules made by melting precious metal or melt material) requires a melt licence; acting without it is punishable by a fine (EMKG Art. 48). Every melt product must bear the licence holder's stamp; melt products for resale must be assayed b…

    نص القانون

    • EMKG/PMCA (SR 941.31), Arts. 1(2), 24, 31(1), 32-33, 47, 48

  • Holders of a melter licence may accept melt material only from persons who can prove lawful acquisition, and must verify the customer's identity by a probative document such as a passport or identity card. Where origin is doubtful or the offer comes from unknown persons, origin must be clarified wit…

    نص القانون

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 1 (parsed into section sch-2)

      “Der Inhaber einer Schmelzbewilligung darf Schmelzgut nur von Per-”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 2 (parsed into section sch-2)

      “Es muss die Identität des Kunden anhand eines beweiskräftigen Do- kumentes wie Pass oder Identitätskarte überprüfen.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 3 (parsed into section sch-2)

      “Bestehen über die Herkunft der Ware Zweifel oder stammen die An- gebote von Unbekannten, so ist der Inhaber der Schmelzbewilligung verpflichtet, die Herkunft des Schmelzgutes besonders sorgfältig abzu- klären.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 1 (parsed into section sch-2)

      “derlichen organisatorischen Massnahmen, um das Schmelzen von Schmelzgut unrechtmässiger Herkunft zu verhindern.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 2 (parsed into section sch-2)

      “so ist die Ware durch den Inhaber der Schmelzbewilligung bis zur Klärung des Falles in unverändertem Zu- stand aufzubewahren.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 3 (parsed into section sch-2)

      “Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168c Abs. 1 (parsed into section sch-2)

      “Der Inhaber einer Schmelzbewilligung muss über seine Ankäufe von Schmelzgut und Schmelzprodukten Buch führen.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168c Abs. 2 Bst. b (parsed into section sch-2)

      “die in Artikel 168a Absatz 2 vorgeschriebenen Identifikations- nachweise;”

    • PMCO/EMKV (articles in refs), BAZG Schmelzen und Prüfen (Dec 2023) Ziff. 4.1.6 (restates Art. 168a)

      “Er muss die Identität des Kunden anhand eines beweiskräftigen Dokumentes wie Pass oder Identitätskarte überprüfen und muss sich vor Ausführung des Auftrages den rechtmässigen Erwerb des Schmelzgutes durch den Auftraggeber nachweisen lassen.”

    • PMCO/EMKV (articles in refs), BAZG Schmelzen und Prüfen (Dec 2023) Ziff. 4.1.6 (restates Art. 168b Abs. 3)

      “Die Dokumente über den Geschäftsverkehr mit Schmelzgut und Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”

    • PMCO/EMKV (articles in refs), BAZG Richtlinie R-247 (1 Jan 2023) Ziff. 3.3.2

      “Bestehen Zweifel über die Herkunft des Materials oder in Bezug auf die Integrität des Kunden sind Bewilligungsinhaber verpflichtet, den Sachverhalt besonders sorgfältig abzuklären”

  • Purchase, import, transit and transport of gold (Annex 26) originating in Russia and exported from Russia after 4 Aug 2022, and of gold processed from it in third countries, are prohibited, as are related services (all kinds, including financial services, brokerage and technical assistance) and the …

    نص القانون

    • Ordinance of 4 March 2022 on measures in connection with the situation in Ukraine (SR 946.231.176.72), Art. 14d

  • Precious metals are 'sensitive goods' in free ports (Customs Ordinance Annex 2, as amended on 18 November 2015): the declarant must declare them electronically on entry into storage, and an electronic inventory record of them is kept per depositor and submitted by the warehouse keeper to customs on …

    نص القانون

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917, ZV Anhang 2 (sensitive goods) as amended

      “Anhang 2 wird wie folgt geändert:”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Anhang 2 Ziff. 5: precious metals ex tariff chapter 71

      “Perlen, Diamanten, Edelsteine, Schmucksteine, Edelmetalle und Edel- metallplattierungen sowie Waren daraus (ex Zolltarifkapitel 71)”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917 Ziff. IV: in force

      “Diese Verordnung tritt am 1. Januar 2016 in Kraft.”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 178a Abs. 1: electronic declaration on entry into the free port

      “Die anmeldepflichtige Person muss sensible Waren bei der Einlagerung ins Zoll- freilager elektronisch anmelden.”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 185: inventory record per depositor

      “Die Bestandesaufzeichnung für sensible Waren ist je Einlagererin oder je Einlagerer zu führen.”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 184 Abs. 2: kept electronically

      “Sie muss elektronisch geführt werden.”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 184 Abs. 3bis: warehouse keeper submits it on request

      “Auf Verlangen muss die Lagerhalterin oder der Lagerhalter der EZV die”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917, ZV Art. 246a: amendment date

      “Übergangsbestimmungen zur Änderung vom 18. November 2015”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), BAZG R-10-50 (1 Jul 2025) s.1.3.1: export goods count as sensitive goods

      “Ausfuhrwaren gelten als sensible Waren”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), R-10-50 s.4.1: inventory records over all sensitive goods

      “Bestandesaufzeichnungen nach den Grundsätzen der ordnungsgemässen Buchführung”

  • Cash threshold for dealers in goods (anti-money laundering)

    نص القانون

    • GwG Art. 8a(1)

      “Händlerinnen und Händler nach Artikel 2 Absatz 1 Buchstabe b müssen folgende”

    • GwG Art. 8a(1)(a)

      “Identifizierung der Vertragspartei (Art. 3 Abs. 1);”

  • Cash threshold for dealers in gold (anti-money laundering)

    نص القانون

    • GwG Art. 8a(1)

      “Händlerinnen und Händler nach Artikel 2 Absatz 1 Buchstabe b müssen folgende”

    • GwG Art. 8a(1)(a)

      “Identifizierung der Vertragspartei (Art. 3 Abs. 1);”

    • GwG Art. 8a(2bis)

      “oder Edelsteinen beträgt die massgebende Schwelle im Sinne von Ab-”

    • EMKG Art. 1(1)

      “Edelmetalle im Sinne dieses Gesetzes sind Gold, Silber, Platin und Palladium.”

المرحلة 2: الصين

في الطريق

Doré bar - unstamped → 999.9 kilobar

  1. 7

    Hold the PBoC gold import/export qualification (bank that is an SGE financial member or market maker, or qualified mining group or refiner)

    من
    Bank holding PBoC gold import/export qualification (SGE financial member or market maker)
    نص القانون

    • Gold and Gold Products Import/Export Measures, Arts. 7, 8, 10

  2. 8

    Apply to the PBoC for a permit for the batch: application form, import contract and (on repeat applications) nothing further unless details changed

    من
    Bank holding PBoC gold import/export qualification (SGE financial member or market maker)
    يُصدر
    Gold and Gold Products Import/Export Application Form (《黄金及黄金制品进出口申请表》) with contract; Gold import/export contract (required with the permit application)
    نص القانون

    • Gold and Gold Products Import/Export Measures, Art. 10

  3. 9

    Examine (verification by two or more staff where needed) and decide within 20 working days; issue the permit, one per batch, usable within 40 working days

    من
    People's Bank of China (permit issuer and reserve holder)
    يتطلب
    Gold and Gold Products Import/Export Application Form (《黄金及黄金制品进出口申请表》) with contract; Gold import/export contract (required with the permit application)
    يُصدر
    PBoC permit (import batch)
    نص القانون

    • Gold and Gold Products Import/Export Measures, Arts. 3, 14-17

  4. 10

    Pay the foreign seller through the bank under foreign-exchange rules

    من
    Bank holding PBoC gold import/export qualification (SGE financial member or market maker)
    يتطلب
    Gold import/export contract (required with the permit application)
    يُصدر
    Import payment through an FX-authorised bank
    نص القانون

    [not-read] SAFE detailed goods-trade FX rules (current-account guidelines) not held; the FX Regulations require a genuine transaction basis checked by the bank.

    • Gold and Gold Products Import/Export Measures; FX Regulations, Measures art. 23; FX Regulations arts. 12, 14

  5. 11

    Declare the gold to Customs (HS 7108) presenting the PBoC permit; import-stage VAT is exempt for gold (incl. standard gold) and gold ore

    من
    Bank holding PBoC gold import/export qualification (SGE financial member or market maker)
    يتطلب
    PBoC permit (import batch); Export customs declaration accepted by the dispatching country's customs; Air waybill; Refiner's certificate for the bars it produced (serials, fineness, weights, year); Commercial invoice
    يُصدر
    Customs import declaration (进口货物报关单), HS 7108
    نص القانون

    [unconfirmed] Import duty rate for 7108 not held (cn.gap-tariff). [unconfirmed] Continuation of the import-stage VAT exemption after 1 Jan 2026 (cn.gap-import-vat-2026; MOF/GAC/SAT 2026 No. 17 read only in summary [summary]).

    • Gold and Gold Products Import/Export Measures; Customs Law; Caishui [2002] 142, Measures arts. 3, 17; Customs Law art. 24; Caishui 142 point 1

  6. 12

    Register the imported gold on SGE and complete its first trade there (duty to balance domestic physical supply)

    من
    Bank holding PBoC gold import/export qualification (SGE financial member or market maker)
    يتطلب
    Customs import declaration (进口货物报关单), HS 7108
    يُصدر
    SGE registration and first-trade record of imported gold; SGE Application for Load-In (Delivery Rules Annex 4 / Vault Measures Annex 3)
    نص القانون

    • Gold and Gold Products Import/Export Measures, Art. 6

  7. 13

    Report execution of the permit to the PBoC

    من
    Bank holding PBoC gold import/export qualification (SGE financial member or market maker)
    يتطلب
    PBoC permit (import batch)
    يُصدر
    Report to PBoC on use of the import/export permit
    نص القانون

    • Gold and Gold Products Import/Export Measures, Art. 19

  8. 14

    Receive and assay doré or raw gold under the refining or purchase agreement

    من
    SGE-accredited refiner (standard gold ingot / bar refiner)
    يتطلب
    Refining Agreement (fee schedule, assay/settlement formula); VAT-exempt sales invoice for non-standard gold or gold ore (producer sale)
    غير مؤكَّد

    Chinese refiner intake practice not documented in sources read.

  9. 15

    Refine into SGE standard ingots or bars (Au99.99 1 kg; Au99.95 3 kg; Au99.5 12.5 kg; Au100g/Au50g at 999.9) under the refiner's SGE accreditation

    من
    SGE-accredited refiner (standard gold ingot / bar refiner)
    الشكل
    Doré bar - unstamped → 999.9 kilobar
    إرشاد رسمي

    • SGE Detailed Delivery Rules; SGE Refiner Measures 2025, Delivery Rules Art. 11 and Annex 1; Refiner Measures arts. 2, 26-27

  10. 16

    Issue the certificate of quality and packing list (bar list) for the bars

    من
    SGE-accredited refiner (standard gold ingot / bar refiner)
    يُصدر
    Refiner's certificate of quality and packing list for SGE standard bars; Bar list (serials, weights, fineness)
    إرشاد رسمي

    • SGE Detailed Delivery Rules, Art. 30

  11. 17

    Open an FT account at a margin custodian bank and trade International Board contracts (iAu99.99, iAu99.5) in offshore RMB

    من
    SGE international member or international client (SGEI, Shanghai FTZ)
    يُصدر
    Free Trade (FT) account statement in offshore RMB (SGEI)
    إرشاد رسمي

    • SGE Member Management Measures (2026); SGEI Business Management Measures, Member Measures Arts. 3-4; SGEI Measures arts. 4, 20-21

  12. 18

    Bring bars from abroad into an International Board vault (Customs-supervised, bonded) without a PBoC permit (exempt channel), through the vault's designated carrier and customs broker, giving SGE the invoice (incl. origin), packing list, bar list and non-wood packaging declaration; load-in needs SGE authorisation and bars from SGE-accredited or recognised international suppliers

    من
    SGE international member or international client (SGEI, Shanghai FTZ)
    يتطلب
    Air waybill; Refiner's certificate for the bars it produced (serials, fineness, weights, year)
    يُصدر
    IB vault entry papers; SGE Application for Load-In (Delivery Rules Annex 4 / Vault Measures Annex 3)
    نص القانون

    [not-read] Customs' own entry formalities for the bonded zone (declaration form, supervision code) not held; the SGE guidelines say the vault's appointed customs broker files them.

    • Gold and Gold Products Import/Export Measures; SGE IB Vault Guidelines; SGE Vault Measures; Delivery Rules, Measures art. 20(2); Guidelines arts. 4-9; Vault Measures arts. 4, 12; Delivery Rules Art. 27 and Annex 2

  13. 19

    Hold the bars in an International Board vault (3 bonded vaults: trading vaults in Shanghai (2) and Shenzhen (1); safekeeping vault in Shanghai). SGE's January 2026 fee schedule lists IB storage rates, while the IB page says storage and in/out fees are currently waived

    من
    SGE designated vault / International Board certified vault operator
    إرشاد رسمي

    [conflict] cn.div-conflict-ib-fees: fee schedule rates versus the waiver stated on the IB page.

    • SGE Vault Measures; SGE fee schedule (Jan 2026), Vault Measures Art. 3

  14. 20

    Withdraw for re-export abroad (exempt channel: invoice and SGE withdrawal papers; carrier appointed by the vault) or for entry into the domestic market (only by a member or client holding the gold import/export qualification, with the PBoC permit copy 1 and a customs import declaration); the destination is reported to SGE and Customs

    من
    SGE international member or international client (SGEI, Shanghai FTZ)
    يُصدر
    SGE Application for Load-Out and Application of Take-delivery
    نص القانون

    • Gold and Gold Products Import/Export Measures; SGE IB Vault Guidelines; Delivery Rules; Vault Measures, Measures arts. 4, 20; Guidelines arts. 10-12, 17-19; Delivery Rules Art. 42; Vault Measures Arts. 17-18

  15. 21

    Apply to the PBoC for an export permit for the batch (qualified entity only; application form and export contract)

    من
    Bank holding PBoC gold import/export qualification (SGE financial member or market maker)
    يُصدر
    Gold and Gold Products Import/Export Application Form (《黄金及黄金制品进出口申请表》) with contract
    نص القانون

    • Gold and Gold Products Import/Export Measures, Arts. 8, 10

  16. 22

    Issue the export permit (one batch, 40 working days)

    من
    People's Bank of China (permit issuer and reserve holder)
    يتطلب
    Gold and Gold Products Import/Export Application Form (《黄金及黄金制品进出口申请表》) with contract
    يُصدر
    PBoC permit (export batch)
    نص القانون

    • Gold and Gold Products Import/Export Measures, Arts. 3, 17

  17. 23

    Withdraw the bars from the SGE vault and file the export declaration with the permit; the export of gold-containing goods is VAT-exempt without refund

    من
    Bank holding PBoC gold import/export qualification (SGE financial member or market maker)
    يتطلب
    PBoC permit (export batch)
    يُصدر
    Customs export declaration (出口货物报关单), HS 7108; Air waybill (export)
    نص القانون

    • Gold and Gold Products Import/Export Measures; MOF/SAT Announcement 2026 No. 11, Measures art. 3; 2026 No. 11 art. 6(1)1(4) and annex 8 (HS 710812)

  18. 24

    Report permit execution to the PBoC and receive proceeds under FX rules

    من
    Bank holding PBoC gold import/export qualification (SGE financial member or market maker)
    يتطلب
    PBoC permit (export batch)
    يُصدر
    Report to PBoC on use of the import/export permit
    نص القانون

    • Gold and Gold Products Import/Export Measures; FX Regulations, Measures arts. 19, 23; FX Regulations arts. 9, 12-13

الضرائب والرسوم

  • Consumption tax on gold jewellery

    5% Gold jewellery at retail

    نص القانونالمبلغ غير مؤكد

    • Consumption Tax Regulations; Caishui [1994] 95, Rate table item 4.1; Caishui [1994] 95 points 1-4, 7

  • Export of gold-containing goods: VAT-exempt without refund

    VAT-exempt (no export refund; input VAT not refunded) Goods containing gold or platinum listed in annex 8, incl. HS 71081100, 71081200, 71081300 and 71082000; diamonds and diamond jewellery

    نص القانون

    • MOF/SAT Announcement 2026 No. 11, Art. 6(1)1(4)

  • No export VAT rebate on gold

    No rebate on gold; for gold jewellery only the processing value added is rebated

    نص القانون

    • Caishui [2002] 142 point 3, replaced by Guoshuifa [2005] 125, Point 3

  • Import customs duty on unwrought gold (HS 7108)

    غير مؤكَّد

  • Import-stage VAT on gold and gold ore

    Exempt Imported gold (incl. standard gold) and gold ore

    نص القانونالمبلغ غير مؤكد

    • Caishui [2002] 142, Point 1

  • VAT on standard gold sold off-exchange

    13% (standard VAT rate on goods) Standard gold not sold through SGE or SHFE

    نص القانونالمبلغ غير مؤكد

    • MOF/SAT Announcement 2025 No. 11 point 2; VAT Law, 2025 No. 11 point 2; VAT Law art. 10(1)

  • Earlier VAT regime for SGE members' sales of standard gold (Caishui [2002] 142 point 2)

    No physical delivery: exempt; physical delivery: the tax authority issued a special invoice at the actual price and VAT was levied and immediately refunded, with urban construction tax and education surcharges exempt (for sales through the exchange with its settlement voucher)

    نص القانون

    • Caishui [2002] 142, Point 2

  • VAT on standard gold withdrawn by a member for investment use

    VAT levied and immediately refunded to the exchange (即征即退), urban construction tax and education surcharges exempt; the exchange issues the member a special invoice (label 会员单位投资性黄金) whose VAT the member deducts; the member's onward sales carry ordinary invoices only Member withdrawals for direct sale or processing into 99.5%+ bars, ingots or legal gold coins

    نص القانون

    • MOF/SAT Announcement 2025 No. 11; SAT Announcement 2025 No. 23, 2025 No. 11 points 1(1), 5; SAT No. 23 point 2

  • VAT on SGE / SHFE trades of standard gold without physical delivery

    Exempt: the seller's sale to the exchange, and the exchange's sale while no physical delivery takes place; the buyer receives a settlement invoice (结算发票) Standard gold (AU99.99/99.95/99.9/99.5; 50 g, 100 g, 1 kg, 3 kg, 12.5 kg) traded on the exchange

    نص القانونالمبلغ غير مؤكد

    • MOF/SAT Announcement 2025 No. 11; SAT Announcement 2025 No. 23, 2025 No. 11 point 1; SAT No. 23 point 1

  • VAT on standard gold withdrawn for non-investment use or by a client

    Exempt at the exchange (ordinary invoice); general-taxpayer buyer deducts input VAT at 6%; onward sales taxed normally with special invoices Jewellery, industrial and other non-investment uses; all client withdrawals

    نص القانونالمبلغ غير مؤكد

    • MOF/SAT Announcement 2025 No. 11; SAT Announcement 2025 No. 23, 2025 No. 11 point 1(2)-(3); SAT No. 23 points 3-4

  • VAT on producers' sales of non-standard gold and gold ore

    Exempt Sales of gold other than standard gold, and gold ore (incl. associated gold), by gold producers and dealers

    نص القانونالمبلغ غير مؤكد

    • Caishui [2002] 142, Point 1

  • VAT on gold producers' and dealers' sales of non-standard gold and gold ore (2026-2027)

    Exempt Sales of gold other than standard gold (AU9999, AU9995, AU999, AU995 in 50 g, 100 g, 1 kg, 3 kg, 12.5 kg) and of gold ore (incl. associated gold) by gold producers and dealers

    نص القانونالمبلغ غير مؤكد

    • MOF/SAT Announcement 2026 No. 10, 二(二)24

الضوابط

  • No permit is needed for processing trade, for movements between special customs supervision areas/bonded sites and abroad or between such areas, or for repair, return and temporary import/export; Customs supervises them.

    نص القانون

    • Gold and Gold Products Import/Export Measures, Art. 20

  • Special preventive measures: for persons on the counter-terrorism list, the Foreign Ministry notices implementing UN Security Council targeted financial sanctions, and the PBoC high-risk list, institutions must immediately stop services and restrict transfers of funds and assets and report to the PB…

    نص القانون

    • AML Law 2024; PBoC PM AML Measures; Anti-Foreign Sanctions Law, AML Law art. 40; Measures art. 27; AFSL arts. 11-12

  • Mining without a mining right: ordered to stop; confiscation of tools, equipment and the minerals taken; fine of 3 to 5 times the market value of the minerals illegally extracted, or RMB 100,000 to 1,000,000 where nothing was extracted or the value is under RMB 100,000; suspension if the activity co…

    نص القانون

    • Mineral Resources Law 2024, Art. 64

  • Dealers in precious-metal spot trading are specific non-financial institutions (AML Law art. 64(3)). Under the PBoC Measures (in force 1 Aug 2025) they must run AML controls, assess risk at least every 3 years, carry out CDD incl. beneficial owners on cash of RMB 100,000 or more, report large cash t…

    Cash of RMB 100,000 single or daily cumulative (Measures arts. 2, 15, 24)

    نص القانونالمبلغ غير مؤكد

    • AML Law 2024; PBoC PM AML Measures; Import/Export Measures, AML Law arts. 34, 64; Measures arts. 2, 13-16, 24-26, 38; Import/Export Measures art. 22

  • SGE deposit and delivery accept only standard ingots/bars from SGE-accredited refiners, or from suppliers accredited by an SGE-recognised international market. The Delivery Rules (Annex 2) and the overseas criteria name LBMA Good Delivery refiners; overseas refiners can also be accredited directly (…

    إرشاد رسمي

    • SGE Detailed Delivery Rules; SGE Vault Measures; SGE Refiner Measures and Overseas Criteria, Delivery Rules Art. 11 and Annex 2; Vault Measures Art. 4; Overseas Criteria arts. 6, 19

  • Exports of unwrought gold are subject to the same PBoC qualification and per-batch permit; the export is VAT-exempt without refund (MOF/SAT 2026 No. 11 art. 6 and annex 8).

    نص القانون

    • Gold and Gold Products Import/Export Measures, Arts. 3, 8

  • Foreign-exchange receipts and payments arising from gold imports and exports follow SAFE rules (Measures art. 23): current-account payments are unrestricted but need a genuine, lawful transaction basis checked by the bank and are made against valid documents (FX Regulations arts. 5, 12, 14); receipt…

    نص القانون

    • Gold and Gold Products Import/Export Measures; FX Regulations, Measures art. 23; FX Regulations arts. 5, 9, 12, 14

  • Import and export of gold and gold products in the PBoC catalogue need a PBoC permit presented to Customs: one permit per batch, used within 40 working days, only for entities holding the PBoC qualification; the PBoC may restrict quantities for macro-economic reasons (art. 3). No other channel is la…

    Every batch

    نص القانون

    • Gold and Gold Products Import/Export Measures; Customs Law, Measures arts. 3, 4, 8, 17, 21; Customs Law art. 24

  • Gold carried into China by travellers is not limited in quantity but must be declared to Customs; gold may be carried out only against a PBoC certificate or up to the quantity declared on entry (Gold and Silver Regulations arts. 25-26). The Import/Export Measures (art. 4) leave rules for individuals…

    نص القانون

    • Gold and Silver Regulations (rev. 2011); Import/Export Measures, Regulations arts. 25-26; Measures art. 4

  • Qualified importers/exporters must help balance domestic physical supply; imported gold must be registered and first traded on the State Council-approved gold spot exchange (SGE).

    نص القانون

    • Gold and Gold Products Import/Export Measures, Art. 6

  • Import and export of national gold reserves are handled only by the PBoC; gold coins (incl. commemorative) only by an institution the PBoC designates (Measures art. 5). Gold coins are minted and issued only by the PBoC (Gold and Silver Regulations art. 21).

    نص القانون

    • Gold and Gold Products Import/Export Measures, Art. 5

المرحلة 3: المملكة المتحدة

حيث تصل البضاعة

  1. 25

    Apply customer due diligence to the foreign seller before buying (identity, beneficial owner, purpose, risk assessment, sanctions/PEP screening)

    من
    Bullion dealer / trader (importer of record, usually an LBMA member)
    يُصدر
    Supplier KYC pack received by the UK buyer; MLR customer due diligence file
    نص القانون

    [unconfirmed] Whether a non-bank wholesale bullion trader paid by wire is within the MLR at all (e.g. as a financial institution under reg 10) - consolidated MLR not held. [not-read] Reg 27 quoted via WebFetch; MLR not held.

    • Money Laundering Regulations 2017, reg 27

  2. 26

    Establish that the gold is not Russian-origin gold exported from Russia on or after 21 Jul 2022, not relevant processed gold incorporating such gold, and not Russian gold jewellery exported on or after 29 Oct 2022; check where the goods were originally consigned or exported from; if Russian origin is possible, apply to DBT's Import Sanctions Team for a licence or contact it; declare document code 9022 (not subject to / exempt from sanctions) or 9011 (licence) on CDS and keep the evidence to produce on demand

    من
    Bullion dealer / trader (importer of record, usually an LBMA member)
    يتطلب
    Export customs declaration accepted by the dispatching country's customs
    يُصدر
    Importer's Russia-sanctions origin evidence file
    نص القانون

    [inferred] The guidance and tariff do not list specific evidence documents; the required kinds are this module's inference.

    • Russia (Sanctions) (EU Exit) Regulations 2019 as amended by SI 2022/850 and SI 2022/1110, regs 46Z11, 46Z16B, 46Z16C

  3. 27

    Fly the bars into the UK as valuable cargo (typically Heathrow) under an air waybill

    من
    Secure valuables carrier
    يُصدر
    Air waybill, inbound valuables consignment
    غير مؤكَّد

    UK valuables-cargo handling not researched in this pass.

  4. 28

    Submit a full import declaration on CDS (procedure code, commodity code 7108 12 00 00 for unwrought gold, DUCR, consignor/consignee, value, licences; EORI); declare sanctions document code 9022 or 9011; claim the investment-gold VAT exemption with additional code VATE where the bars are 995+ of a weight accepted by the bullion markets

    من
    Customs agent / declarant using CDS software
    يتطلب
    EORI number of importer/exporter; Importer's Russia-sanctions origin evidence file; Air waybill, inbound valuables consignment; Air waybill; Commercial invoice; Bar list (serials, weights, fineness)
    يُصدر
    CDS full import declaration
    إرشاد رسمي

    [conflict] gb.div-cpc-chief - VAT Notice 701/21 s.8.1 still gives CHIEF CPC 40 00 073; the tariff (28 Sep 2026) shows the exemption as additional code VATE. [not-read] The CDS procedure code and DE 1/10-1/11 entries for investment gold not read (UK Trade Tariff Vol. 3 listed in gb-fetch.tsv).

  5. 29

    Account for import VAT: exempt for investment gold (additional code VATE); 20% standard rate (code 03020) on non-investment gold (dore, grain, scrap, sub-995 bars, non-qualifying coins); customs duty 0.00% (third-country rate on 7108 12, S.I. 2020/1430)

    من
    Bullion dealer / trader (importer of record, usually an LBMA member)
    يتطلب
    CDS full import declaration
    إرشاد رسمي

    • VAT Act 1994 Sch 9 Group 15; VAT Notice 701/21, Notice s8.1, s10.7

  6. 30

    Clear the goods (CDS message when cleared), or ask for supporting documents for a customs check; for 7108 the Russia/Belarus measures read "Import allowed after control"; HMRC enforces trade sanctions at the border

    من
    HMRC (customs and VAT authority)
    يتطلب
    CDS full import declaration
    يُصدر
    CDS clearance notification (goods released)
    إرشاد رسمي
  7. 31

    Register with HMRC as a high value dealer before accepting or making any cash payment of GBP 10,000 or more (single or linked); pay annual fee

    من
    Retail bullion dealer accepting cash (high value dealer)
    يُصدر
    HMRC MLR registration as high value dealer
    نص القانون

    [conflict] gb.div-hvd-guidance-lag. Registration requirement ("must not accept or make a high value cash payment until you have registered") from the HMRC page; the MLR registration regulation not read.

    • MLR 2017 as amended by SI 2026/621, reg 14 (definition)

  8. 32

    Apply CDD to any occasional cash transaction of GBP 10,000 or more

    من
    Retail bullion dealer accepting cash (high value dealer)
    يتطلب
    HMRC MLR registration as high value dealer
    يُصدر
    MLR customer due diligence file
    نص القانون

    [not-read] Reg 27(3) quoted via WebFetch; amount confirmed by SI 2026/621 reg 14(c) (held).

    • MLR 2017, reg 27(3)

  9. 33

    Sell investment gold VAT-exempt to the retail customer: identity evidence (one List 1 and one List 2 document), invoice and records where the thresholds are met

    من
    Retail bullion dealer accepting cash (high value dealer)
    يتطلب
    MLR customer due diligence file
    يُصدر
    Investment gold invoice (VAT tertiary legislation s.3 / VAT Regs reg 31A); Investment gold customer records and identity evidence
    إرشاد رسمي

    • VAT Notice 701/21; VAT Regs 1995 reg 31A, Notice s7.1

الضرائب والرسوم

  • Customs duty on gold (UK Global Tariff)

    0.00% (third-country duty on 7108 12 00 00; preferential rates also 0.00%) HS 7108 12 00 00 non-monetary gold, other unwrought forms (read); 7108 13 and 7112 91 not held

    إرشاد رسميالمبلغ غير مؤكد

    • Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430), as shown on the tariff

  • Import VAT on investment gold

    Exempt Bars/wafers 995+ of a weight accepted by the bullion markets; qualifying coins

    إرشاد رسميالمبلغ غير مؤكد

    • VAT Act 1994 Sch 9 Group 15; VAT Notice 701/21 s.8.1; UK tariff additional code VATE

  • Import VAT on non-investment gold

    20% (standard rate; tariff code 03020) Doré, grain, scrap, bars below 995, non-qualifying coins

    إرشاد رسميالمبلغ غير مؤكد

    • VAT Notice 701/21, s10.7

  • VAT exemption for supplies of investment gold (with option to tax)

    Exempt Supplies of investment gold (incl. rights to it, unallocated gold, loans, swaps, forwards and futures; not options) and agents' services for them; not between an LBMA member and a taxable non-member (standard-rated, SAS)

    إرشاد رسميالمبلغ غير مؤكد

    • VAT Act 1994 Sch 9 Group 15; VAT (Investment Gold) Order 1999

  • Special accounting scheme (reverse charge) for gold

    20%, accounted for by the buyer Standard-rated B2B supplies between VAT-registered (or liable) persons: fine gold, gold grain, gold coins (not margin-scheme), gold-containing goods priced at no more than a negligible amount above the gold value, investment gold on which the option to tax is exercised or supplied between an LBMA member and a non-member, and treatment/processing services producing such gold (Notice 701/21 s.11.2)

    إرشاد رسميالمبلغ غير مؤكد

    • VAT Act 1994 s.55 (named in VGOLD1700; statute not held)

  • Zero rate for London Bullion Market and central-bank gold transactions

    0% Investment gold (incl. futures and options) between taxable LBMA members (TMO; Notice 701/9 s.3.2.4); gold, rights to or part interests in gold held in the UK between central banks or between a central bank and an LBM member (VATA Sch 8 Group 10; Notice 701/21 s.10.4). Not zero-rated: investment gold between an LBMA member and a taxable non-member (standard-rated, special accounting scheme); a futures contract between a member and a non-member that leads to physical delivery (Notice 701/9 s.3.3.2).

    إرشاد رسميالمبلغ غير مؤكد

    • VAT (Terminal Markets) Order 1973 art. 2(2), (4) and arts 4-7; VATA 1994 s.50, Sch 8 Group 10

  • HMRC MLR registration and annual supervision fee

    Not read

    إرشاد رسمي

الضوابط

  • The UK tariff attaches to 7108 12 00 00 a "Restriction on entry into free circulation for Belarus" (from 30 Sep 2023; legal base SI 2023/616) and a "Restriction on export for Belarus" (legal base SI 2022/748): allowed with document code 9011 (DBT licence, GBSAN reference) or 9022 (not subject to / e…

    إرشاد رسمي

    • Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 as amended

  • A trader accepting or making a cash payment of GBP 10,000 or more for goods (single or linked) is a high value dealer: must register with HMRC first and apply CDD. Threshold changed from EUR 10,000 to GBP 10,000 with effect from 30 Jun 2026.

    GBP 10,000 cash (EUR 10,000 before 30 Jun 2026)

    نص القانونالمبلغ غير مؤكد

    • MLR 2017 as amended by SI 2026/621, regs 14, 27(3); SI 2026/621 reg 9

  • Regulated firms apply CDD on a business relationship, a transfer of funds over GBP 800, an occasional transaction of GBP 12,000+ (HVDs: cash GBP 10,000+), suspicion or doubt; EDD for PEPs, non-face-to-face and FATF call-for-action countries (reg 33 as amended 30 Jun 2026); keep records 5 years; nomi…

    Occasional transactions GBP 12,000 (general); GBP 10,000 cash (HVD); transfer of funds GBP 800 (from 30 Jun 2026; previously 15,000 / 10,000 / 1,000 euros)

    نص القانونالمبلغ غير مؤكد

    • MLR 2017, reg 27

  • The import into the United Kingdom of gold originating from Russia is prohibited where it was exported from Russia on or after the relevant day. The ban goes by origin, so it applies whichever country the gold is shipped from.

    نص القانون

    • The Russia (Sanctions) (EU Exit) (Amendment) (No. 14) Regulations 2022, inserting reg 46Z11 into SI 2019/855, reg 46Z11(1)

      “The import of gold originating from Russia is prohibited, where that gold has been exported from Russia on or after the relevant day.”

  • No Great Britain statute imposing CAHRA/OECD due diligence on gold importers was found. Responsible-sourcing duties in London come from the LBMA (RGG mandatory for Good Delivery refiners since 2012; annual audit; Incident Review Process) and the GBI country-of-origin reporting (monthly, mandatory fr…

    معيار

    • LBMA Responsible Gold Guidance / Good Delivery Rules

  • UK persons may not provide financial services for foreign exchange reserve and asset management to the Central Bank of Russia, the National Wealth Fund or the Russian Ministry of Finance (or persons owned, controlled or acting for them); the reserves include bullion such as gold - "it is prohibited …

    إرشاد رسمي

    • Russia (Sanctions) (EU Exit) Regulations 2019, reg 18A (as named in the statutory guidance)

  • Only Good Delivery bars settle loco London: 350-430 fine troy oz, minimum 995.0 fineness, marks = refiner stamp, assay mark, fineness, serial number (max 11 digits or characters), month and year of manufacture (MMYY, since Jan 2019); no laser engraving. Vault managers have complete discretion and an…

    معيار

    • LBMA Good Delivery Rules 2026; LPMCL account agreements, GD Rules 2.1.5, 2.1.7, 2.4

  • The Hallmarking Act 1973 regulates describing articles as gold; Schedule 1 Part II exempts "Any raw material (including any bar, plate, sheet, foil, rod, wire, strip or tube) or bullion" (para 7) and coins that are or were current coin of the UK or any other territory (para 3). Bullion bars and lega…

    نص القانون

    • Hallmarking Act 1973

  • Dealers in exempt investment gold must identify customers (one List 1 and one List 2 document), issue invoices with prescribed details, keep records at least 6 years and notify HMRC within 28 days when an exempt supply first exceeds GBP 5,000 or supplies to one customer exceed GBP 10,000 in 12 month…

    GBP 5,000 per supply / GBP 10,000 per customer per 12 months

    نص القانونالمبلغ غير مؤكد

    • VAT Regulations 1995; VAT tertiary legislation, reg 31A

  • LBMA suspended six Russian refiners (Krastsvetmet, Novosibirsk, Uralelectromed, Moscow Special Alloys, Prioksky, Shyolkovsky) from the Good Delivery List on 7 Mar 2022; their bars made from that date are not Good Delivery; stocks already in loco London/Swiss before then remain Good Delivery.

    معيار

    • LBMA Good Delivery List

  • Import of gold originating in Russia that was exported from Russia on or after 21 Jul 2022 is prohibited (reg 46Z11); so are acquiring gold that originated in and is located in Russia with the intention that it enter the UK (46Z12), supplying or delivering gold that originated in Russia on or after …

    none

    نص القانون

    • Russia (Sanctions) (EU Exit) Regulations 2019 as amended by SI 2022/850, regs 46Z11-46Z16; Sch 3G

  • Import of relevant processed gold - gold processed (altered, transformed or otherwise operated on) in a third country that incorporates gold which on or after 21 Jul 2022 originated in and was exported from Russia - is prohibited (46Z16C), as is import of gold jewellery (Sch 3G Part 3) originating i…

    نص القانون

    • SI 2022/1110 (Chapter 4JA), regs 46Z16B, 46Z16C, 46Z16D-46Z16I

  • All smuggled gold may be liable to forfeiture under the Customs and Excise Management Act 1979, even in the hands of an innocent buyer; HMRC advises buyers to check where the gold came from, whether it was declared at import with import VAT paid, and warning signs (below-market price, quick settleme…

    إرشاد رسمي

    • Customs and Excise Management Act 1979; VAT Notice 701/21 s.14

المرحلة 4: سويسرا

العودة إلى بلد المنشأ: عائدات التصدير

  1. 34

    Identify contracting party and beneficial owner; assess source of wealth/funds for the specific bullion; sanctions/PEP screening

    من
    Swiss bank (bullion buyer)
    يُصدر
    Bank KYC file (CDB 20): name, date of birth, nationality, domicile and ID for natural persons; company name, registered office and proof for entities; Form A - declaration of the beneficial owner of the assets; Form K - controlling persons with 25%+ of an operating entity (CDB 20 Art. 20-21)
    معيار

    Downgraded 2026-09-28 from primary-law: the provisions cited are CDB 20 (a self-regulatory agreement of the SBA, held and read for Arts. 4, 7, 20-21, 27-28); the AMLA itself was not read for this step. The SBA says the revised CDB will not be available until 1 Jan 2027 at the earliest. [unconfirmed] Source-of-wealth assessment and sanctions/PEP screening were not found in the CDB 20 text read. [time-limited] The GwG consolidation of 1 Oct 2026 amends the AMLA widely; effects not assessed.

    • AMLA; SBA Agreement on due diligence (CDB 20), CDB 20 Art. 4 (identification; precious-metals trading and cash transactions over CHF 15,000 are separate cases), Art. 7 (data recorded), Art. 20-21 (controlling persons 25%+, Form K), Art. 27-28 (beneficial owner, Form A)

  2. 35

    Seller presents bar list, refiner's assay certificate, chain-of-custody documentation, commercial invoice, proof of title

    من
    Swiss bank (bullion buyer)
    يُصدر
    Commercial invoice from the seller to the bank (VAT law requires one only if the buyer asks for it: MWSTG Art. 26(1); contents Art. 26(2); the sale of investment gold is VAT-exempt: Art. 23(2) Ziff. 12)
    مصدر ثانوي

    A bar not from an LBMA Good-Delivery-listed refiner generally cannot be sold to a major bank without re-refining - this is market practice, not itself a statute Commercial invoice and delivery receipt are practice (no primary source); "proof of title" for allocated bars is the weight list plus the custody contract - no statutory title document found.

  3. 36

    Verify bars against the bank's accepted-refiner list / Good Delivery List; settle loco Zurich or loco London, allocated or unallocated

    من
    Swiss bank (bullion buyer)
    يُصدر
    Settlement confirmation / custody account entry; Allocated account weight list (specific bars = ownership) or unallocated account statement (contractual claim only)
    مصدر ثانوي
  4. 37

    Record the transaction and the clarifications made; retain the records for at least ten years after the end of the business relationship or completion of the transaction

    من
    Swiss bank (bullion buyer)
    نص القانون

    The official fedlex consolidation of the GwG is now held on the server and the article was read there; this replaces the earlier reading on droit-bilingue.ch and fedlex by WebFetch. The ten-year retention is written in words in the law (zehn Jahren), so it is kept in words here and not as an amount: the verifier reads number words in English only.

    • Anti-Money Laundering Act (AMLA/GwG) (articles in refs), GwG Art. 7 Abs. 1 (records of transactions and clarifications)

      “Der Finanzintermediär muss über die getätigten Transaktionen und über die nach diesem Gesetz erforderlichen Abklärungen Belege so erstellen, dass fachkundige Dritte sich ein zuverlässiges Urteil über die Transaktionen und Geschäftsbeziehungen sowie über die Einhaltung der Bestimmungen dieses Gesetzes bilden können.”

    • Anti-Money Laundering Act (AMLA/GwG) (articles in refs), Art. 7 Abs. 3 (kept at least ten years)

      “Nach Beendigung der Geschäftsbeziehung oder nach Abschluss der Transaktion be- wahrt er die Belege mindestens während zehn Jahren auf.”

    • Anti-Money Laundering Act (AMLA/GwG) (articles in refs), Art. 2 Abs. 2 Bst. a (banks are financial intermediaries)

      “Finanzintermediäre sind: a.10 die Banken nach Artikel 1a des Bankengesetzes”

العبور بين الدول

  • سويسرا → الصين مدروس

    المستندات العابرة: Passar export declaration (HS 7108); Veranlagungsverfuegung Ausfuhr; Air waybill (outbound)

  • الصين → المملكة المتحدة غير مدروس

    المستندات العابرة: Gold and Gold Products Import/Export Application Form (《黄金及黄金制品进出口申请表》) with contract; Gold import/export contract (required with the permit application); PBoC permit (import batch); Customs import declaration (进口货物报关单), HS 7108; Refiner's certificate of quality and packing list for SGE standard bars; Bar list (serials, weights, fineness); IB vault entry papers; SGE Application for Load-In (Delivery Rules Annex 4 / Vault Measures Annex 3); SGE Application for Load-Out and Application of Take-delivery; PBoC permit (export batch); Customs export declaration (出口货物报关单), HS 7108; Air waybill (export)