People's Republic of China Customs Import and Export Tariff and Important Laws and Regulations of Foreign Trade and Economic Technology Compilation (2005 Edition with CD-ROM) (Set of Two Volumes)

Author: Compiled by the Editorial Team of this Book
Publisher:
Publishing Date: 2005-01-01
Features: Starting from January 1, 2005, the State Council Tariff Commission of the People's Republic of China, in accordance with its commitments under the World Trade Organization (WTO) and the needs of foreign economic and trade development, made significant adjustments to the "Tariff of the People's Republic of China on Import and Export of Commodities" (hereinafter referred to as "Tariff and Compilation"). The Ministry of Finance, the Ministry of Commerce, and other relevant departments of the State Council also adjusted the import and export management measures accordingly. (). The "Tariff and Compilation" is divided into two parts: Part 1 is the "Tariff." This "Tariff" is compiled based on the World Customs Organization (WTO) "Harmonized System of Classification and Coding of Goods (HS)" and the latest import and export tariff data from the Office of the State Council Tariff Commission in 2004. It adds 10-digit tariff codes to the original 8-digit codes and then lists the commodity names, import duties (preferential rate, Bangkok rate, ordinary rate), value-added tax rate, consumption tax rate, measurement units, customs supervision conditions, and more. It also includes multiple appendices such as the provisional import duty rates table, the specific duty rates table for quantity-based and compound duties, the tariff quotas rates table for import commodities, the ITA rates table for information technology products, the 2004 export tariff, the export provisional duty rates table, the "Early Harvest" tariff items and rates table for the China-ASEAN Free Trade Area, the tariff items and rates table for zero-tariff arrangements for Chinese-Thai fruits and vegetables, the tariff items and rates table for preferential tariff arrangements between the mainland and Hong Kong and Macao, the preferential tariff items and rates table for Cambodia, Myanmar, Laos, and Bangladesh, and the export tax rebate adjustment table. This reference tool truly becomes a data-accurate, authoritative, detailed, and practically applicable tool for customs declaration. The second part is "Legal, Regulatory, and Provisions for the Management of Import and Export Trade Volume," which collects the latest legal, regulatory, and management measures issued by relevant ministries and commissions such as the Ministry of Finance, the Ministry of Commerce, and the China Customs. It covers foreign trade regulations, domestic taxes on import, general import and export management of commodities, import and export management of mechanical and electrical products, import and export commodity inspection, quarantine of animals and plants, sanitary quarantine, pharmaceutical inspection, chemical registration, export tax rebates, and management measures related to trade rights, processing trade, foreign exchange management, and other trade management measures, totaling over 100 legal, regulatory, and provisions. It is the most comprehensive and up-to-date reference tool for import and export management in China to date.