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Circular of the Customs Tariff Commission of the State Council on the Tariff Execution Plan 2010

2010-01-25 14:02:10Source:www.fdi.gov.cnAuthor:

Shui Wei Hui [2009] No. 28

General Administration of Customs,

The Tariff Execution Plan 2010 was deliberated and adopted at the fifth plenary session of the Customs Tariff Commission of the State Council and reported to the State Council for approval, which shall enter into effect as of January 1, 2010.

Notice is hereby made.

Attachment: Tariff Execution Plan 2010

Customs Tariff Commission of the State Council

December 8, 2009

 

Attachment:

Tariff Execution Plan 2010

Article 1 Adjustment of import tariff

(1) The import tariff shall, in accordance with the tariff reduction obligation committed in China’s access to WTO, be adjusted as follows:

1. The most-favored-nation rates of tariff of 5 tax items in the “import tariff” including polyester fabrics shall be lowered, the most-favored-nation rate of tariff of the blue wet bovine hide shall be confirmed as 6% (see Table 1), and the most-favored-nation rates of tariff of the rest tax items shall maintain the same;

2. Customs check and inspection management shall be continuously executed on 9 specific information technology products with rate of tariff of the tax item remaining the same;

3. Customs quota management shall be executed on the commodities including wheat in 45 tax items of 8 categories with tax items and rate of tariff remaining the same, sliding duties shall be imposed on a certain quantity of cotton imported without quota and 1% of interim quota rate of tariff shall be executed on carbamide, compound fertilizer and diammonium hydrogen phosphate (see Table 2); and

4. Quantity duty and compound duty shall be executed on 55 commodities including frozen chickens with the rate of tariff remaining the same (see Table 3).

(2) Interim rate of tariff shall be executed on part of imported commodities including frozen Greenland halibut (see Table 4).

(3) Conventional tariff shall, in accordance with preferential agreements of trade or tariff signed by China with relevant countries or regions, be executed in such countries or regions (see Table 5):

1. The rate of tariff in the Asia-Pacific trade agreement shall be continuously executed on the commodities in the 1767 tax items originally produced in South Korea, India, Sri Lanka, Bengal and Laos;

2. The rate of tariff in the China-ASEAN free trade agreement shall be continuously executed on the commodities of part of tax items originally produced in Brunnei, Indonesia, Malaysia, Singapore, Thailand, the Philippines, Vietnam, Myanmar, Laos and Cambodia;

3. The rate of tariff in the China-Chile free trade agreement shall be continuously executed on the commodities in the 7029 tax items originally produced in Chile;

4. The rate of tariff in the China-Pakistan free trade agreement shall be continuously executed on the commodities in the 6240 tax items originally produced in Pakistan;

5. The rate of tariff in the China-New Zealand free trade agreement shall be continuously executed on the commodities in the 7040 tax items originally produced in New Zealand;

6. The rate of tariff in the China-Singapore free trade agreement shall be continuously executed on the commodities in the 2753 tax items originally produced in Singapore;

7. The zero tariff shall be executed on the commodities in the 1587 tax items originally produced in Hong Kong China with origin preferential criteria formulated; and

8. The zero tariff shall be executed on the commodities in the 1209 tax items originally produced in Macao China with origin preferential criteria formulated.

(4) Preferential tariff shall, in accordance with trade or tariff preferential agreements signed by China with relevant countries or regions as well as relevant decisions of the State Council of China, be continuously executed on the commodities of part of tax items of a total of 41 least developed countries designated by the United Nations including Laos and 3 other southeast countries, Ethiopia and another 30 African countries, and Afghanistan and 5 other countries (see Table 6).

(5) General tariff rates shall remain the same.

Article 2 Adjustment of export tariff

(1)    Export tariff in the “export tariff” shall remain the same;

(2)    Interim tariff shall be executed on part of exported commodities including live eels fry and special export tariff shall be continuously imposed on part of fertilizers (see Table 7). Among them, for the products on which export tariff is imposed prior to January 1, 2010, the scale of trade mode covered by export tariff shall remain the same.

Article 3 Adjustment of tax items in the tariff

Adjustment shall be conducted on part of tax items in the tariff (see Table 8), and the tax items of China’s import and export tariff (the edition of the year 2010) shall reach 7923 after completion.

Notes: Table 1, 2, 3, 4, 7, and 8 attached, and the rest shall be temporarily omitted.

Table 1: Adjustment sheet of the most-favored-nation rate of tariff for imported commodities (omitted)

Table 2: Import tax rate schedule of commodities with Tariff quota (omitted)

Table 3: Quantity tax and compound tax rate schedule of imported commodities (omitted)

Table 4: Interim tax rate schedule of imported commodities (omitted)

Table 7: Tax rate schedule of exported commodities (omitted)

Table 8: Adjustment sheet of tax items of import and export in the tariff (omitted)
 
 
Customs Tariff Commission of the State Council

 2009-12-08