Guide on 2009 Plan for Execution of Customs Duty

(III) Adjustment of beneficial tariff, preferential tariff and general tariff

1. Adjustment of beneficial tariff: conventional tariff for free trade between ASEAN and China shall be continuously implemented. Also, the regular tax cutting at the third stage shall be implemented. After the tax cutting, the tariff items with conventional tariff shall account for around 6750. As compared with the most favored nation tariff, the average preferential margin is about 80%; second, conventional tariff for free trade between Chile and China shall be continuously implemented. Also, the overall tax cutting at the fourth stage shall be implemented. After the tax cutting, the tariff items with conventional tariff shall account for around 6978. The average preferential margin is over 80%; third, conventional tariff for free trade between Pakistan and China shall be continuously implemented. Also, the overall tax cutting at the third stage shall be implemented. After the tax cutting, the conventional tariff for 6191 tariff items is lower than the most favored nation tariff, so as to achieve the average preferential margin of 37%; fourth, trade agreement rate of duty between New Zealand and China shall be continuously implemented and the tax cutting at the second stage shall be implemented. After tax cutting, the tariff items with conventional tariff are 6989. The average preferential margin is over 40%; fifth, the conventional tariff for "Asian Pacific Trade Agreement" shall be continuously implemented, among which the applicable rate for certain tariff items shall be further lowered. So, the average preferential margin is about 23 %; Sixth, CEPA protocol shall be continuously implemented. Since January 1, 2009, tariff items for Hong Kong-Macau products with zero tariff shall respectively reach 1539 and 681; seventh, the free trade protocol between Singapore and China comes into effect. The tariff items thereof for conventional tariff are 2739 and the average preferential margin is about 75 %.

2. Preferential tariff: the preferential tariff shall be continuously adopted for certain products from 41 least developed countries, including 4 Southeast Asia countries such as Laos, 31 African countries such as Sultan and 6 other countries such as Yemen. The zero tax rate shall be available for most commodities. Also, the tariff items cover the vast majority of commodities imported by China from the above countries.

3. General tariff: according to 2009 Regulations for Duties, the tax rate of ordinary customs duty is in conformity with that in 2008.