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

[2011-12-20 11:35:30]


Announcement No. 76, 2011 of the General Administration of Customs of China (GACC)

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.


The General Administration of Customs of China
December 15, 2011
Source: ETCN