Import Customs Duty Adjustment on Printing Industry in 2009
[2009-02-22 19:25:44]
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
|
Related Articles:
Most Read
- China Raises Garment, Textile Export Tax Rebate Rate to 16%
(2009-06-09) - Import Customs Duty Adjustment on Printing Industry in 2009
(2009-02-22) - GACC Announcement No.28, 2017 on Subsequent Audit Arrangement
(2017-07-06) - Tariff Implementation Scheme on Aluminumn and Its Related Product in 2009
(2009-06-01) - Such Industries as Textile, Steel Products and Chemical Fertilizer Would Revive
(2009-02-22) - GACC Announcement No.32, 2015 (on Goods Import Certificate Edition Ⅳ)
(2015-07-29) - The Policy of Import and Export Duty on Steel Will be Adjusted
(2009-03-10) - Unite Against Tire Tariff Hike, Exporters Urged
(2009-12-31) - China Considers Increasing the Storage and Import Tariffs of Zinc
(2009-03-02) - Tariffs on Chinese Tires Will Hurt U.S. Consumers: Producers
(2009-08-06)
Related Photos
Unite Against Tire Tariff Hike, Exporters Urged |
U.S. Industries Strongly Opposed To Tariffs Against Chinese Pipe Imports |
Tariffs on Chinese Tires Will Hurt U.S. Consumers: Producers |
Tax Rebate Cuts Price of Chinese Furniture Imports |
China Imports 475,999 Tone Copper in June |
China to Cut Imports, Copper Prices May Be Hit |
China Offers 9 Pct Export Tax Rebate On Steel Products |
U.S. Tariff Remedy Plan on Chinese Vehicle Tires May Threaten Domestic Producers |
China Turns the Page on Paper Tariffs |