GACC Announcement No. 85, 2010: Tariff Implementation Plan for 2011

With the approval by the State Council of China, the Tariff Implementation Plan for 2011 shall take effect as of January 1, 2011.

Relevant matters are hereby promulgated as follows:

I Adjustment of Import Tariffs

(1) About the Most-Favored-Nation Tariff Rates

1. Tariff quotas may continue applying to 8 categories of commodities such as wheat, which are covered by 45 HS Codes, and their HS Codes and tariff rates may both remain unchanged.

Sliding duties may be levied on certain quantity of cotton that is beyond its tariff quota.

Within established tariff quotas, the rate 1% may apply to three kinds of chemical fertilizers including urea, compound fertilizer, and diammonium hydrogen phosphate.

2. Specific duties or compound duties may continue applying to 55 kinds of commodities including photosensitive materials. Therein, the rates of specific duties may be adjusted for photographic films under 8 HS Codes.

3. Customs inspection may continue applying to the control over the information technology products under 9 ex-HS Codes, and their HS Codes and tariff rates may both remain unchanged.

4. Other most-favored-nation tariff rates may remain unchanged.

(2) Provisional tariff rates may apply to part of imported commodities including fuel oils.

(3) Conventional tariff rates may apply to relevant countries or regions that have signed with China the effective agreements on preferential trade or tariffs.

(4) According to relevant established Sino-foreign preferential trade or tariff agreements, to bilateral exchange of notes, and to relevant decisions of the State Council, special preferential tariff rates may apply to 41 least-developed countries/regions recognized by the United Nations, including 4 Southeast Asian countries/regions such as Laos, 30 African countries/regions such as Sudan, and other 7 countries/regions such as Yemen.

II Provisional tariff rates may apply to part of export goods such as live eel fry;

Special export tariffs may continue applying to part of chemical fertilizers;

There may be no change in the scope of trade modes covered by the export-tariff imposition.

III Adjustment may be made to part of tariff schedules and HS Codes. Consequently, the total number of HS Codes may reach 7,977 codes in the China Customs Import and Export Tariff (version of 2011).

IV China Customs Press is designated to issue to the public the Customs Import and Export Tariff of the People's Republic of China (2011 Version), the Catalog of Commodities under Statistics by the Customs of the People's Republic of China (2011 Version), and the Catalog of the Customs of the People's Republic of China on Specifications for Declaration of Import & Export Commodities (2011 Version).

All requirements in these documents shall be abided by in undertaking import/export declarations and customs clearance formalities.

V The Decision on Commodity Classification by the General Administration of Customs of the People's Republic of China, and the Customs Import and Export Tariff of the People's Republic of China – Notes for China's Subdivisions in Statistical Nomenclature, both having been issued by the General Administration of Customs (GACC), may be implemented by referring to the information offered in the Annex 7 to this Announcement below.

Annexes:
1. Table of Import Duty Rates on Commodities within Tariff Quotas (Omitted)
2. Table of Specific & Compound Duties Rates on Import Goods (Omitted)
3. Table of Provisional Duty Rates on Import Goods (Omitted)
4. Table of Conventional Tariff Rates on Import Goods (Omitted)
5. Table of Preferential Duty Rates on Import Goods (Omitted)
6. Table of Duty Rates on Export Goods (Omitted)
7. Table of Adjustment of Import/Export Tariff Schedules & HS Codes (Omitted)

December 27, 2010