State Council's Tariff Commission Notice No.32, 2014 (on Tariff Implementing Plan for 2015)

To the General Administration of Customs of China:

The Customs Tariff Implementing Plan for the Year 2015, adopted by the Customs Tariff Commission and approved by the State Council, will enter into force on January 1, 2015.

Annex: Customs Tariff Implementing Plan for the Year 2015


Customs Tariff Commission of the State Council, P. R. China
December 12, 2014


Annex:
Customs Tariff Implementing Plan for the Year 2015


Ⅰ Import Duty Rates

(Ⅰ) Most-Favored-Nation (MFN) Duty Rates:

1. Provisional duty rates will be applied to some of import goods as fuel oils (see Annex 1).
2. Specific duties or compound duties will be maintained on 46 goods including photosensitive materials (see Annex 2); laser photo-typesetting films (HS Code 37024321) will be taxed ad valorem at the rate of 10%.
3. Tariff quota will be maintained on 8 categories of goods under 47 HS Codes including wheat at existing duty rates. Sliding duties will be applied to certain amount of cotton importing beyond quota. The quota-based duty rate of 1% will be maintained on three chemical fertilizers: urea, compound fertilizer and diammonium hydrogen phosphate (see Annex 3).
4. Customs inspection will be maintained over certain information-technology products under 10 non-full HS Codes (see Annex 4).
5. Other MFN duties will remain unchanged.


(Ⅱ) Conventional Duty Rates:

Conventional duty rates will be applied as per trade or tariff preference agreements between China and other countries/regions (see Annex 5):
1. The duty rates offered by the Asia-Pacific Countries Trade Agreement will be applied to 1,891 HS Code-based goods from South Korea, India, Sri Lanka, Bangladesh and Laos;
2. The duty rates offered by China-ASEAN Free Trade Agreement will be applied to certain HS Code-based goods from Brunei, Indonesia, Malaysia, Singapore, Thailand, Philippines, Vietnam, Myanmar, Laos, and Cambodia;
3. The duty rates offered by China-Chile Free Trade Agreement will be applied to 7,347 HS Code-based goods from Chile;
4. The duty rates offered by China-Pakistan Free Trade Agreement will be applied to 6,546 HS Code-based goods from Pakistan;
5. The duty rates offered by China-New Zealand Free Trade Agreement will be applied to 7,358 HS Code-based goods from New Zealand;
6. The duty rates offered by China-Singapore Free Trade Agreement will be applied to 2,794 HS Code-based goods from Singapore;
7. The duty rates offered by China-Peru Free Trade Agreement will be applied to 7,124 HS Code-based goods from Peru;
8. The duty rates offered by China-Costa Rica Free Trade Agreement will be applied to 7,320 HS Code-based goods from Costa Rica;
9. The duty rates offered by China-Switzerland Free Trade Agreement will be applied to 7,110 HS Code-based goods from Switzerland;
10. The duty rates offered by China-Iceland Free Trade Agreement will be applied to 7,248 HS Code-based goods from Iceland;
11. Zero duty will be applied to 1,812 HS Code-based goods under preferential origin criteria from Hong Kong SAR;
12. Zero duty will be applied to 1,315 HS Code-based goods under preferential origin criteria from Macao SAR;
13. The Taiwan-made goods under 622 HS Codes will be subject to the duty rates under the early harvest program for merchandise trade offered by the Cross-Strait Economic Cooperation Framework Agreement.


(Ⅲ) Special Preferential Duty Rates:

In accordance with the trade or tariff preference agreements and bilateral exchanges between China and other countries/regions, upon State Council approval:
Special preferential duty rates under Asia-Pacific Countries Trade Agreement will be applied to part of goods from Bangladesh and Laos;
Zero duty for 97% HS Codes will be granted to part of goods from 24 countries including Ethiopia, Burundi, Equatorial Guinea, Djibouti, Congo (Kinshasa), Guinea, Guinea-Bissau, Lesotho, Madagascar, Mali, Malawi, Mozambique, South Sudan, Sierra Leone, Senegal, Sudan, Somalia, Tanzania, Uganda, Chad, Central Africa, Afghanistan, Yemen, and Vanuatu;
Zero duty for 95% HS Codes will be granted to part of goods from 14 countries including Angola, Benin, Togo, Eritrea, Comoros, Liberia, Rwanda, Niger, Zambia, East Timor, Cambodia, Myanmar, Nepal and Samoa;
Zero duty for 60% HS Codes will be granted to part of goods from Mauritania and Bangladesh. (see Annex 6).

(Ⅳ) The general duty rates will remain unchanged.

Ⅱ Export Duty Rates

The rates in the Export Tariff will remain unchanged; and provisional rates will be applied to certain export goods including cast iron (see Annex 7).


Ⅲ Tariff Schedule Items

Adjustment is made to some of tax items in China’s Import-Export Tariff Schedule (see Annex 8). After that, the 2015-version Tariff Schedule will contain 8,285 items in total.

This Plan will enter into force on January 1, 2015.

Annexes:

1. List of Provisional Duty Rates on Import Goods (omitted);
2. List of Specific and Compound Duties Rates on Import Goods (omitted);
3. List of Import Duty Rates on Tariff Quota-based Goods (omitted);
4. List of Import Duty Rates on Non-Full HS Code-based Information Technology Products (omitted);
5. List of Conventional Duty Rates on Import Goods (omitted);
6. List of Special Preferential Duty Rates on Import Goods (omitted);
7. List of Duty Rates on Export Goods (omitted);
8. List of Adjusted Items of Import-Export Tariff Schedule (omitted)