GACC Announcement No.73, 2013 on Tariff Implement Plan for 2014

Upon approval by the State Council, the Customs Tariff Implementing Plan for the Year 2014 shall enter into force on January 1, 2014.

Relevant matters are hereby announced:

Ⅰ Import Duties Adjustment

(Ⅰ) Most-Favored-Nation (MFN) Tariff:

1. Tariff quota shall be maintained on 8 categories of goods under 47 HS Codes including wheat at existing duty rates. Sliding duties shall be applied to certain amount of cotton importing beyond quota, along with adjustment of relevant formula parameters. The quota duty rate of 1% shall be applied to three chemical fertilizers of urea, compound fertilizer, and diammonium hydrogen phosphate (see attached List 1).

2. Specific duties or compound duties shall be maintained on 47 goods including photosensitive materials; and adjustments are made to the specific rates on 1 HS Code of frozen chicken feet and 4 Codes of films, and also to the compound rates on 5 Codes including broadcast-quality video tape recorders (see attached List 2).

3. Customs inspection shall be maintained over certain information-technology products under 10 non-full HS Codes and their duty rates remain unchanged.

4. Other MFN duties may remain unchanged.

(Ⅱ) Provisional Tariff

Provisional duty rates shall be applied to 767 import goods including fuel oil (see attached List 3).

Conventional duty rates shall be applied as per trade or tariff preference agreements between China and other countries/regions (see attached List 4).

(Ⅲ) Special Preferential Tariff

In accordance with the trade or tariff preference agreements and bilateral exchanges between China and relevant states, or upon State Council decisions, special preferential duty rates shall be applied to part of goods from 38 UN-recognized least-developed countries/regions (LDCs) (Ethiopia, Benin, Burundi, Eritrea, Djibouti, Congo, Guinea, Guinea-Bissau, Comoros, Liberia, Madagascar, Mali, Malawi, Mauritania, Mozambique, Rwanda, Sierra Leone, Sudan, Tanzania, Togo, Uganda, Zambia, Lesotho, Chad, Central Africa, Afghanistan, Bangladesh, Nepal, East Timor, Yemen, Samoa, Angola, Senegal, Niger, Somalia, Laos, Myanmar and Cambodia), plus Vanuatu and Equatorial Guinea both having graduated from the LDC list but still in a transitional stage, totally 40 sources (see attached List 5).

Ⅱ Export Duties Adjustment

The rates in the Export Tariff schedule remain unchanged; Provisional rates shall be applied to certain exports including cast iron (see attached List 6).

Ⅲ Tariff Items Adjustment

Some items are adjusted as shown in the attached List 7; thereafter, the 2014-version tariff schedule will contain 8,277 items in total.

Ⅳ Other Issues

China Customs Press is authorized to externally issue the P. R. China's Import & Export Tariffs (2014 version), Catalog (2014 version) of Commodities under Customs Statistics, and Catalog (2014 version) of Customs Declaration Contents Standardized for Import & Export Goods.

The GACC-issued Decisions on Commodity Classification and Chinese Subhead Notes of the Customs Import & Export Tariffs shall be implemented as per the attached List 7 hereto.

Attached Lists:

1. List of Import Duties on Tariff-Quota Goods (Omitted);
2. List of Specific Duties and Compound Duties on Import Goods (Omitted);
3. List of Provisional Duties on Import Goods (Omitted);
4. List of Conventional Duties on Import Goods (Omitted);
5. Lists of Special Preferential Duties on Import Goods – 1 & 2 (Omitted);
6. List of Duty Rates on Export Goods (Omitted);
7. List of Adjusted Items of Import-Export Tariff Schedule (Omitted)



The General Administration of Customs of China (GACC)

December 27, 2013