2010 Copper Series Export Tax Rate Tables and Provisional Import Tax Rate Tables

[2009-12-17 14:23:16]

"2010 Tariff Implementation Plan" has been examined and approved by the fifth plenary session the State Council Customs Tariff Commission and reported to and approved by the State Council, to be implemented since January 1, 2010 and thereafter.
 
Export Tax Rate Table
NO.
EX①
Tariff Code
Product Name (Abbreviated)
Export Tax (%)
2010 Provisional Tax (%)
2010 Special Export Tax Rate (%)
37
　
26030000
Copper ores and concentrates
　
10
　
67
　
26203000
Slag, ash and residues containing mainly copper
　
10
　
247
　
74010000
Copper mattes; cement copper (precipitated copped)
　
15
　
248
　
74020000
Unrefined copper; copper anodes for electrolytic refining
30
15
　
249
　
74031111
Cathodes containing copper by weight more than 99.9935%
30
5
　
250
　
74031119
Other Cathodes
30
10
　
251
　
74031190
Sections of cathodes
30
10
　
252
　
74031200
Refined copper wire-bars
30
10
　
253
　
74031300
Refined copper billets
30
10
　
254
　
74031900
Other unwrought refined copper
30
10
　
255
　
74032100
Unwrought copper-zinc base alloys (brass)
30
5
　
256
　
74032200
Unwrought copper-tin base alloys (bronze)
30
5
　
257
　
74032900
Other unwrought copper alloys
30
5
　
258
　
74040000
Copper waste and scrap
30
15
　
259
　
74050000
Master alloys of copper
　
10
　
260
　
74071000
Bars, rods and profiles of refined copper
30
0
　
261
　
74072100
Bars, rods and profiles of copper-zinc base alloys
30
0
　
262
　
74072900
Bars, rods and profiles of other copper alloys
30
0
　
263
　
74081100
Copper wire of refined copper of which the maximum cross-sectional dimension exceeds 6mm
30
0
　
264
　
74081900
Copper wire of other copper alloys
30
0
　
265
　
74082100
Copper wire of copper-zinc base alloys
30
0
　
266
　
74082200
Copper wire of copper-nickel base alloys or copper-nickel-zinc base alloys
30
0
　
267
　
74082900
Copper wire of other copper alloys
30
0
　
268
　
74091110
Refined copper plates, sheets and strip in coils containing oxygen 10PPM or less than
30
0
　
269
　
74091190
Other refined copper plates, sheets and strip in coils
30
0
　
270
　
74091900
Other refined copper plates, sheets and strip
30
0
　
271
　
74092100
Copper-zinc base alloys plates, sheets and strip in coils
30
0
　
272
　
74092900
Other copper-zinc base alloys plates, sheets and strip
30
0
　
273
　
74093100
Copper-tin base alloys plates, sheets and strip in coils
30
0
　
274
　
74093900
Other copper-tin base alloys plates, sheets and strip
30
0
　
275
　
74094000
Copper-nickel base alloys or copper-nickel-zinc base alloys plates, sheets and strip
30
0
　
276
　
74099000
Other copper alloys plates, sheets and strip
30
0
　
Note:
①     "ex" means the scope of taxable goods is subject to description of "product name" and the rest are subject to tariff codes.
② Export prices of goods including customs approved price, the transportation and the associated costs of goods shipped to the output location in PRC before loading and the insurance. In the off-season when the export price is higher than the benchmark price, the tax rate calculations rounded to three decimal places to retain.
 
Provisional Import Tax Rate Tables
NO.
EX①
Tariff Code
Product Name (Abbreviated)
2010 MFN Tax Rates（％）
2010 Provisional Tax Rate（％）
279
ex
74010000
Copper mattes
2
0
280
　
74031111
Cathodes containing copper by weight more than 99.9935%
2
0
281
　
74031119
Other Cathodes
2
0
282
　
74031190
Sections of cathodes
2
0
283
　
74020000
Unrefined copper; copper anodes for electrolytic refining
2
0
284
　
74040000
Copper waste and scrap
1.5
0
285
ex
74101100
Copper foil for copper-clad board and printed circuit board, thickness ≤ 0.15mm
4
2
Note:
①    : "ex" means the goods with provisional tax rates are subject to description of "product name" and the rest are subject to tariff codes.
②: Provisional taxes of cotton and other products with import tariff quotas are not included.      

 
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