: Economic Daily PressPublished Date
: English and Chinese bilingualISBN/ISSN
: Usually ship within 48 hoursBook Type
: Hardcopy contains CD-Rom; Electronic Version is 30MB, one zip file includes 1 PDF file. Downloadable after purchase hardcopy.Order & Download Electronic VersionEstimated Shipping Time
From January 1, 2013, the People's Republic of China Customs Tariff Commission under the China's accession to the World Trade Organization commitments and the needs of foreign economic and trade development, the "People's Republic of China Customs Import and Export Tariff" for a wide range of adjustments, To facilitate the Customs and Excise Department to wait until the relevant management departments, enterprises engaged in import and export, customs declaration enterprises, pre-entry enterprises and other units and individuals to understand the latest import and export tariff rates, import tax levy rates, customs supervision conditions and export tax rebate rate, Timely processing of customs formalities, we have prepared the "People's Republic of China Customs Import and Export Tariff" (in English and Chinese version)
To facilitate the use of this book, are as follows:
The first part is the Tariff Tariff:
The first column is the "Tariff Column", and its 8-digit number and the "People's Republic of China Customs import and export tariffs," exactly the same, and on this basis, the Customs increased the 10-digit code.
The second column is "the Chinese name of the goods".
The third column is the "import tax rate", the first column is the most-favored-nation tax rate, applicable to members originating in the WTO or with China signed a reciprocal bilateral trade agreements in the country or region of imports of goods; column 2 is the tax rate, Applies to imports originating in Pakistan, part of the goods; the third column for the general tax rate, applicable to the origin of the first 1,2 outside the country or region of imports of goods.
Column 4 is the "VAT rate", column blank when exempt, the other divided into 13% and 17% two.
The fifth column is "export tax rebate rate", the figures in the column indicate the corresponding tax rate.
Column 6 is the "unit of measurement" and is the legal unit of measure for customs statistics.
The corresponding codes refer to the codes of regulatory documents that should be submitted to the customs when the general trade is imported or exported. For the specific name, refer to "Regulatory Certificate and Name Code Table"
Article 8 is the English name of the goods.
The tax rate for each column of this tariff is the ad valorem tax (except **).
The tax rate within the tariff column ** that the amount of tax, compound tax, the specific tax rate see Annex 2
The tax rate marked with * before the tax rate indicates that the tax rate is the quota tax rate of the commodity subject to the import tariff quota. For the quota rate, see Appendix 3
If the tax mark is marked with "*" before the tax code, the part of the commodity indicated by the tax heading may be taxed according to the rate of Annex 4 of this Tariff by the Ministry of Information Industry for the certification of information technology products
The second part of the collection of the Ministry of Finance, Ministry of Commerce, General Administration of Customs and other relevant ministries issued by the latest foreign trade management laws, regulations and management practices, and with accurate English translation.
Reference in English and Chinese, is conducive to the relevant personnel to better grasp the import and export trade management laws, regulations and management practices. To facilitate the reader in the customs declaration and calculation of tariffs, this book contains another automated code and customs declaration system commonly used in two parts of the tax method.
The third part: This book adds the declarations must fill in the "Declaration" that is the latest General Administration of Customs prepared "the People's Republic of China import and export of goods to declare the contents of the directory".
Readers can find through the book or CD-ROM customs import and export tariffs on the relevant data and relevant Chinese and English laws and regulations.
General rules of classification
Animal products of the first class
Chapter 1 Animals
Chapter II Meat and edible offal
Chapter III Fish, Crustaceans, Software Animals and Other Aquatic Invertebrates
Chapter IV Dairy products; Eggs; Natural honey; Other animal products
CHAPTER V OTHER ANIMAL PRODUCTS
The second category of plant products
Chapter 6 Live Trees and Other Living Plants; Bulbs, Roots and the Like; Floral Leaves for Floral and Decorative Use
Chapter 7 Edible Vegetables, Roots and Tubers
The eighth chapter of edible fruit and nuts; citrus fruit or melon peel
Chapter 9 Coffee, tea, mate and flavored spices
Chapter 10 Cereals
Chapter 11 flour milling industry products; malt; starch; inulin; gluten
Chapter XII Oil-bearing kernels and fruits; miscellaneous seeds and fruits; industrial or medicinal plants; straw, stalk and feed
Chapter XIII of shellac; gum, resin and other plant liquid, juice
Chapter 14 Plant material for knitting; other plant products
The third category of animal and vegetable oils, refers to the decomposition products; refined edible oils and fats; animal and plant wax
Chapter 15 Animal and vegetable oils, fats and their decomposition products; refined edible oils and fats; animal and vegetable waxes
Food products, feedstuffs, wine and vinegar; tobacco, tobacco and tobacco substitutes
Chapter XVI of meat, fish, crustaceans, molluscs and other pupils invertebrates
Chapter XVII Sugar and Confectionery
Chapter 18 Cocoa and Cocoa Products
Chapter 19: cereals, grain flour, powder or milk products; pastry dessert
Chapter 20 Articles of Vegetables, Fruits, Nuts or Other Parts of Plants
CHAPTER XXI MISCELLANEOUS FOODS
Chapter 22 Feed, Wine and Vinegar
CHAPTER 23 RESIDUES AND WASTE OF FOOD INDUSTRY; FORMED ANIMAL FEEDS
Chapter 24 Articles of Tobacco, Tobacco and Tobacco Substitutes
Category 5 Mineral Products
Category 6 Chemical industry and its related industrial products
Seventh type of plastic and its products; rubber and its products
Leather, fur and their products; saddlery and harness; travel goods, handbags like containers; animal gut products
Ninth class of wood and wood products; charcoal; cork and cork products; straw, straw, stalks or other knotting materials products; baskets and wicker knit goods
Tenth class of wood pulp and other fibrous cellulose pulp; recycled paper or paperboard; paper, cardboard and articles thereof
Textile raw materials and textile products
Twelfth shoes, hats, umbrellas, sticks, whip and its parts; processed feathers and their products; artificial flowers; human hair products
Articles of stone, cement, asbestos, mica and similar materials; ceramic products; glass and articles thereof