Import Customs Duty Adjustment on Printing Industry in 2009

The newly-issued Regulations of the People’s Republic of China on Import and Export Duties 2009 (Hereinafter referred to as the Regulations on Duties 2009) has been changed regarding import and export printing machines as follows as compared with that of 2008:
 

1.      There are few changes on import tariff and most favored nation tariff on the related printing machines, while two tax items as "8443.9921 thermal printing head" and "8443.9929 others" (spare parts for digital printing machines) are added and the most favored nation import tariff thereof are all 6%. Also, the provisional tax rate for these two taxable items is zero (duty free). So, the adding of these two taxable items will play a significant role in promoting digital printing.

2.      In the Regulations on Duties 2009, the item of "export tax rate" is added in the part of tax rates on import and export, which manifests that the government will encourage the export of the products made in China by means of increasing, decreasing or canceling tax reimbursement for export, etc. The detailed tax rates will be separately issued by the Ministry of Finance.

3.      In addition, the provisional tax rates on import commodities are published in the Regulations on Duties 2009. There are 16 tariff numbers that are closely relevant to the printing industry. Specifically, the import tariff on four colors in folio and five colors and above sheet fed offset printing machine (printing rate is greater than or equal to 16,000 folio/hour) is reduced from 10% to 7%.
 

It is noteworthy that the imported sheet fed offset printing machine with four colors in folio, five colors and above (printing rate is greater than or equal to 16,000 folio/hour) is newly enlisted into the taxable item with the provisional tax rates, which manifests that the import tariff on the above two types of machine can be reduced by 3% in 2009.
 

But we need to clarify that the commodities that can enjoy both the most favored nation tariff and the provisional tax rates shall be subject to the provisional tax rates; the imported commodities with the conventional tariff and the preferential tariff that are applicable to the provisional tax rates shall be subject to the lower applicable rate; the exported commodities enlisted in the provisional tax rates that are applicable to the export tax rate shall be subject to the provisional tax rates. In addition, the provisional tax rates are just valid this year.
 

The abstract on import tariff adjustment of the related printing products is listed as follows:

No.	EX①	Tariff No.	Name of commodity	Most favored nation tariff in 2009 (%)	Provisional tax rates in 2009 (%)
184		37011000	X-ray film	20	10
185	ex	37024291	Infrared or helium neon laser film (width>80cm and length>1000m)	2.4 RMB/m2	1.05 RMB/m2
186		37025520	Unexposed narrow and long kinemacolour film (positive)	10 RMB/m2	6 RMB/m2
187	ex	37071000	Photographic emulsion (silver excluded)	8	4
188		37079020	Chemical formulation for copier(Quantitative packaging or retail packaging, which can be used immediately)	10	5
434		84423021	Computer-to-plate making machine(CTP)	9	0
435	ex	84424000	Parts for computer-to-plate making machine	7	0
436	ex	84431313	Four colors sheet fed offset printing machine, Rate >= 16000 folio/hour	10	7
437	ex	84431319	Five colors and above sheet fed offset printing machine, rate >= 16000 folio/hour	10	7
438	ex	84431600	Aniline printing machine (flexible printing machine), line speed >= 300 m/min, width >= 800mm	10	3
439	ex	84431700	Copper plate press, printing rate>= 350 m/min	18	9
440	ex	84431921	Rotary screen calico printing machine for textile	10	8
441	ex	84431922	Flat screen calico printing machine for textile	10	8
442		84433110	Electrostatic sensitive all-in-one machine	10	3
443	ex	84433221	Inkjet printing machine with the width>60cm, which can connect with network or automatic data processing equipment	8	3
444	ex	84433222	Eletrophotography printing machine with the width>60cm (laser printer), which can connect with network or automatic data processing equipment	8	3
445		84439110	Auxiliary machine for traditional printers	12	6
446	ex	84439190	Ink supply remote control unit for offset machine (including ink color control unit, ink supply control unit and ink marker, etc)	6	0
447	ex	84439190	Spare parts and accessories for traditional printers (except ink supply remote control unit for offset machine)	6	3
448		84439921	Thermal printing head	6	0
449	ex	84439929	Touch-type image sensor (scan head)	6	0