Aiming at assisting Customs and other governing bodies, enterprises participating import and export, Customs brokers, other trading partners and persons to query up-to-date tariff rates, other rates related to import and Custom supervision conditions, translate English commodity names in trade documents into standard Chinese names and go through declaring procedures to Customs, this Press compiles this customs Import and Export Tariff of the People’s Republic of China ( Chinese-English Version, referred to as Chinese-English Tariff later )

2009 Tariff Regulations are compiled according to the latest adjustments of Import and Export Tariff rate made by State council Tariff Regulation Committee. According to the demand of foreign trade circumstances, from Jan. 1st in 2009, China will continue to carry on its commitment of tariff concession as a member of WTO. After the adjustment, the general tariff level will be reduced 9.8%. According to the demand of Customs supervision and extensive adjustment will have been made to Supervision Certificate of customs Import and Export Good. Therefore, 2009 Tariff Regulations will make readjustment to the Supervision Conditions.

To go with the newly issued regulations by Custom of China on the import and export goods, the accessories instruction on import and export commodities standard declaration, of 2009 tariff regulation will make latest adjustments in accordance. Providing standards for enterprises to prepare customs declaration documents. Declaration instruction sets key declaration factors for different commodities. The columns as to the description of goods and specification of goods should be filled in according to the key factors listed in declaration statement.

In order to acquaint enterprises with what inspection and quarantine are necessary for import and export commodities when they declare them, this book adds “legal inspection codes”, i.e, “legal inspection and quarantine class codes” to represent different commodity inspection and quarantine names by different codes so that enterprises can learn about classes of legal inspection of import and export commodities and handle inspection and quarantine business rapidly and clear the customs quickly.

For ease of using this book, the Chinese-English tariff is explained as follow:

The first part is about Tariff Regulations:

Column 1 is serial number, the eight digits of which are in accordance with the data of tax items and rates adjusted and compiled by the state council of finance tariff regulation committee, onto which the code of ten digits required in customs declaration is added;

Column 2 is commodity Chinese name;

Column 3 is most-favored-nation rate, applicable to the goods originally produced in the members of WTO or in countries and regions that have bilateral trade agreement with China.

Column 4 is average rate, the general tariff rates shall apply to the import goods with undetermined origins and originating in the countries and regions that are on applicable to the MFN tariff rate, agreement tariff rates, or special preferential tariff rates.

Column 5 is VAT rate, it will be exempted when this column is empty, and in other conditions the VAT rate is either 13% or 17%;

Column 6 is Export Drawback Rate, the numbers is this column represents export drawback rates. The number is the column represents export drawback rates/

Column 7 is measurement unit which is the official measurement units applied by customs;

Column 8 is supervision conditions, respective codes represent the licenses or other documents that should be submitted to customs at import or export in general trade pattern. For specific names, please refer to list of license names and their codes attached in this book.

Column 9 is commodity English name.

In the following ranks, there are standard declaration instructions on imported and exported goods, table of interim duty rate on agreement, tables of specific duty and compound duty, table of duty quota and rate on imported and exported goods, table of excise on imported goods, table of special preferential duty rate, table of duty items and duty rates for Taiwan fruits and vegetables in zero tariff measure

The second part gathers relevant laws, rule and regulations on foreign trade management issued by ministry of finance, ministry of commerce, and custom of china, with accurate English translation. A Chinese-English version is of great use for readers to have a good command of the laws, rules and regulations on foreign trade management.

For the convenience of reader in customs declaration and customs tax calculation, this book is enclosed with two additional parts: the table of codes commonly used in automatic declaration system customs tax calculation method.

 

Printed and published by Economic Daily.

1. Customs import tariff of China

(1) Specific, compound scale duties, 2009

(2) Conventional duty item and duty rates for import 2009 

(3) In-quota interim duty rate on imported goods, 2009 

(4) Duty rate on imported IT goods , 2009

(5) Consumption tax on imported goods, 2009 

(6) Special preferential headings and tariff rates for Kampuchea, Burma, Laos Bangladeshi, Afghanistan and certain African countries, 2009 

(7) Duty items and duty rates for Taiwan fruits and vegetables in zero-tariff measure 2009

(8) Duty rate on inward articles of China

2. customs export tariff of China

3. standards for filling import/export goods declaration form and code list on supporting documents subject to customs of China

(1) standards for filling import/export goods declaration form

(2) general administration of customs china announcement for standards of filling declaration for import goods stipulated under preferential trading agreements

(3) standards for filling import/export goods declaration form

(4) common codes for automated customs declaration system

(5) codes for customs procedures

(6) code for the nature of levy, reduction and exemption of customs duties and taxes

(7) codes for type of levy, reduction and exemption of customs duties and taxes

(8) code for modes of transport

(9) codes for international trade ports

(10) codes for sub-entity of china

(11) code list of supporting documents subject to customs control of china

(12) codes for modes of bank’s exchange settlement

(13) codes for use of imported goods

(14) codes for the representation of currencies

(15) codes for units of measure used in international trade

(16) codes for trade terms

(17) codes for the representation of names of countries and regions

(18) codes for the nature of designated areas

(19) codes for class of enterprises

4. calculation methods for the customs import and export tax of china

5. norm declares explanation for the customs import and export goods of china

6. collection of up-to-date and in effect laws and regulations concerning import/export China