GACC Announcement 76, 2011 for Two-Anti Duties on U.S. Autos

As per the Anti-Dumping Regulations of the P. R. China and the Anti-Subsidy Regulations of the P. R. China, the Customs Tariff Commission of China's State Council decided to impose anti-dumping and anti-subsidy duties on part of automobiles originating in the U.S. for a period of 2 years, for which the GACC has issued its Announcement No. 75, 2011.

Supplementary issues with the two-anti measures are hereby announced according to the notice by the Customs Tariff Commission:

From December 15, 2011, in addition to tariffs levied by existing regulations, China Customs shall levy anti-dumping duties, anti-subsidy duties, import consumption tax and import value-added tax on U.S.-made sedan cars and sport-utility vehicles having an engine displacement over 2.5 liters (HS codes: 87032361, 87032362, 87032369, 87032411, 87032412, 87032419, 87032421, 87032422, 87032429, 87033311, 87033312, 87033319, 87033321, 87033322, 87033329, 87033361, 87033362, 87033369 and 87039000) by distinguishing among different suppliers/manufacturers, as per applicable rates listed in Annex 2 of the GACC Announcement No. 75, 2011 and the following calculation formulas:

Antidumping Duty Amount = Duty-paid Value × Antidumping Duty Rate

Anti-subsidy Duty Amount = Duty-paid Value × Anti-subsidy Duty Rate

Import Consumption Tax Amount = (Duty-Paid Value + Tariff Amount + Antidumping Duty Amount + Anti-subsidy Duty Amount) ÷ (1- Import Consumption Tax Rate) × Import Consumption Tax Rate

Import Value-Added Tax (VAT) Amount = (Duty-paid Value + Tariff Amount + Antidumping Duty Amount + Anti-subsidy Duty Amount + Levied Import Consumption Tax Amount) × Import VAT Rate

Other matters concerned shall still be implemented in accordance with the provisions of the GACC Announcement No. 75, 2011.