Upon State Council approval, the Customs Tariff Implementing Plan for the Year 2015 shall enter into effect on January 1, 2015. Below are relevant matters:
Ⅰ Import Duty Rates Adjustment
(Ⅰ) Most-Favored-Nation (MFN) Duty Rates:
1. Provisional duty rates will be applied to some of import goods as fuel oils (see Annex 1).
2. Specific duties or compound duties will be maintained on 46 goods including photosensitive materials (see Annex 2); laser photo-typesetting films (HS Code 37024321) will be taxed ad valorem at the rate of 10%.
3. Tariff quota will be maintained on 8 categories of goods under 47 HS Codes including wheat at existing duty rates. Sliding duties will be applied to certain amount of cotton importing beyond quota. The quota-based duty rate of 1% will be maintained on three chemical fertilizers: urea, compound fertilizer and diammonium hydrogen phosphate (see Annex 3).
4. Customs inspection will be maintained over certain information-technology products under 10 non-full HS Codes (see Annex 4).
5. Other MFN duties will remain unchanged.
(Ⅱ) Conventional Duty Rates:
Conventional duty rates will be applied as per trade or tariff preference agreements between China and other countries/regions (see Annex 5):
(Ⅲ) Special Preferential Duty Rates:
In accordance with the trade or tariff preference agreements and bilateral exchanges between China and other countries/regions, upon State Council approval:
Special preferential duty rates under Asia-Pacific Countries Trade Agreement will be applied to part of goods from Bangladesh and Laos;
Zero duty for 97% HS Codes will be granted to part of goods from 24 countries including Ethiopia, Burundi, Equatorial Guinea, Djibouti, Congo (Kinshasa), Guinea, Guinea-Bissau, Lesotho, Madagascar, Mali, Malawi, Mozambique, South Sudan, Sierra Leone, Senegal, Sudan, Somalia, Tanzania, Uganda, Chad, Central Africa, Afghanistan, Yemen, and Vanuatu;
Zero duty for 95% HS Codes will be granted to part of goods from 14 countries including Angola, Benin, Togo, Eritrea, Comoros, Liberia, Rwanda, Niger, Zambia, East Timor, Cambodia, Myanmar, Nepal and Samoa;
Zero duty for 60% HS Codes will be granted to part of goods from Mauritania and Bangladesh. (see Annex 6).
(Ⅳ) The general duty rates will remain unchanged.
Ⅱ Export Duty Rates Adjustment
The rates in the Export Tariff will remain unchanged; and provisional rates will be applied to certain export goods including cast iron (see Annex 7).
Ⅲ Tariff Schedule Items Adjustment
Adjustment is made to some of tax items in China's Import-Export Tariff Schedule (see Annex 8). After that, the 2015-version Tariff Schedule will contain 8,285 items in total.
Ⅳ Other Matters
China Customs Press will be responsible to issue China's Import & Export Tariff of 2015, China's 2015 Catalog of Commodities under Customs Statistics, and China's 2015 Catalog of Commodities Regulated for Customs Declaration.
GACC-issued Commodity Classification Decisions and Chinese Sub-heading Notes in China's Import & Export Tariff will be subjected to Annex 8 herein.
General Administration of Customs of China (GACC)
December 29, 2014
1. List of Provisional Duty Rates on Import Goods (omitted);
2. List of Specific and Compound Duties Rates on Import Goods (omitted);
3. List of Import Duty Rates on Tariff Quota-based Goods (omitted);
4. List of Import Duty Rates on Non-Full HS Code-based Information Technology Products (omitted);
5. List of Conventional Duty Rates on Import Goods (omitted);
6. List of Special Preferential Duty Rates on Import Goods (omitted);
7. List of Duty Rates on Export Goods (omitted);
8. List of Adjusted Items of Import-Export Tariff Schedule (omitted)