Guide on 2009 Plan for Execution of Customs Duty

III. Adjustment of Tariff items as specified in the Regulations for Duties

In order to further fulfill the related tax revenue and industry policy, adapt to technological change and strengthen the supervision on import and export, 2009 Plan for Execution of Customs Duty properly modifies certain tariff items in 2009 Regulations for Duties as per the Harmonized Commodity Description and Coding System issued by World Customs Organization.

In general, the adjustment of 2009 tariff items is not obvious. In total, 139 tariff items are added and 29 tariff items are deleted; also, 2 sub-items are adjusted and 1 name of taxable item is changed. After adjustment, the total tariff items for Import & Export are increased from 7758 in 2008 to 7868.

According to the physical circumstance of this adjustment, many tariff items are increased. The increased tariff items mainly includes the products with increasingly export volume year by year such as xylitol, shortening and shoes; the products for growth of rural economy such as bamboo ware; cytosine for growth of public health; anti-HIV pharmaceuticals as well as high-tech products such as tin solder and silicon single crystal rod and other tariff items for environmental protection. Meanwhile, in a bid to implement more efficient trade supervision, the independent tax items are increased for "Passenger Bridge", "Thermo-Printer and Key Components thereof", "Thermal Printing Head" and "Kilo-Watt-Hour Meter". Meanwhile, in order to encourage the development of low discharge capacity car, this adjustment re-classifies 8703 vehicles as per the discharge capacity. In addition, the " Oil Cooler" of motor vehicle is independently listed.