China's 2012 Tariff Adjustment on Imported Printing Equipment

According to the Tariff Implementation Plan for 2012 (ShuiWeiHui (2011) No. 27) released by the Customs Tariff Commission of China's State Council on the official website of China's Ministry of Finance, there are two changes in import tariffs on printing equipment for 2012 comparing with 2011: (1) import tax items added for flexible printing plates; (2) import tariffs lowered for two kinds of screen printers.

According to Annex 1 Table of Specific and Compound Tariff Rates on Imported Commodities of the Tariff Implementation Plan for 2012, China will continue to implement specific tariffs or compound tariffs on 52 kinds of commodities including sensitive materials; therein, general tariff rate on PS plates used for unexposed photoengraving (under HS code 37013022) and CTP plates used for unexposed photoengraving (under HS code 37013024) is CNY 70 per square meter, the most-favored-nation tariffs on aforementioned two commodities are CNY 8.1/square meter for 2012.

Compared with 2011, import tax item on flexible printing plates (under HS code 37013025) is added for 2012, their general tariff rate CNY 70/square meter, and most-favored-nation tariff rate CNY 15/per square meter.

According to Annex 3 Table of Provisional Tariff Rates on Imported Commodities of the Tariff Implementation Plan for 2012, shown as chart below (Annex: Provisional Tax Schedule on Import Goods - Printing Equipment), 18 kinds of printing equipments, which are all key equipments and components for developing high-end printing equipments, were listed in the table. Provisional tariff on components used for computer direct platemaking machines and ink feed remote control devices for offset machines for 2012 is still zero; the provisional tariffs on other 16 equipments are respectively 3%, 4%, 5%, 6%, 7%, and 9%.

Import tariff on two screen printers for 2012 have been lowered from that for 2011. The most-favored-nation tariffs on rotary screen printing machines for spinning (under HS code 84431921) and flat screen printing machines for spinning (under HS code 84431922) are still 10%, and the provisional tariff for 2012 is lowered to 6% from 8% of 2011.

Annex: Provisional Tax Schedule on Import Goods - Printing Equipment