People's Republic of China Customs Import and Export Tariff - (2006 Chinese-English Version) (with CD-ROM)

Author: Editorial Committee of the "Customs Tariff of the People's Republic of China"
Publisher:
Publishing Date: 2006-01-01
Features: Since January 1, 2006, the Customs Tariff Committee of the State Council of the People's Republic of China has made significant adjustments to the "Customs Tariff of the People's Republic of China" in accordance with the commitments made by China upon joining the World Trade Organization (WTO) and the needs of foreign economic and trade development. Correspondingly, the import and export management measures of the relevant departments of the State Council have also been adjusted. To facilitate customs and other relevant management departments, enterprises engaged in import and export, customs declaration enterprises, pre-entry input enterprises, and other units and individuals to understand the new import and export tariff rates, import-related tax rates, customs supervision conditions, and export tax refund rates, and to promptly handle customs declaration procedures, we have compiled the "Customs Tariff of the People's Republic of China" (Chinese-English Version) (hereinafter referred to as the "Chinese-English Tariff"). For the convenience of using this book, the following instructions are provided:
The first column is "Tariff No.," which consists of 8 digits identical to the "Customs Tariff of the People's Republic of China" and includes an additional 10-digit customs code. The second column is "Chinese Name of Goods." The third column is "Import Duty Rate," where the first row is the "MFN Rate," applicable to goods imported from WTO member countries or countries or regions with reciprocal bilateral trade agreements with China; the second row is the "China-Pakistan Rate," applicable to some imports from Pakistan; the third row is the "General Rate," applicable to goods imported from countries or regions other than those listed in the first and second rows. The fourth column is "VAT Rate," with blank entries indicating exemption, and the other rates are 13% and 17%. The fifth column is "Export Tax Refund Rate," where the numbers indicate the corresponding refund rates. The sixth column is "Unit of Measurement," which is the legally prescribed unit of measurement for customs statistics. The seventh column is "Supervision Conditions," where the corresponding code indicates the supervision documents to be submitted to customs for general trade import or export, and the specific names can be found in the "Supervision Documents and Name Codes Table" in this book (see page 1179). The eighth column is "English Name of Goods."
The rates in each column of this tariff are ad valorem duties ( excepted). The in the tariff rate columns indicates specific duty, compound duty, and the specific rates can be found in Appendix 2 (page 1022). The before the tariff rates in this tariff indicates the rate for goods under import tariff quotas, with the quota rate being found in Appendix 3 (page 1026). The before the tariff code in this tariff indicates that some goods under this item can be taxed according to the rates in the tariff's Appendix 4, provided they are accompanied by a certificate issued by the Ministry of Information Industry for information technology products (page 1028).