GACC Announcement 5, 2012 on Imp. & Exp. Tariff Notes

The Notes of Commodities and HS Codes in Import & Export Tariff (the Notes) is regarded by China Customs as one of the legal bases for commodity classification.

As per the international Convention on Harmonized Commodity Description and Coding System, from January 1 of 2012, China adopts the import and export tariffs based upon the 2012-version Harmonized Commodity Description and Coding System (HS) developed by the World Customs Organization (WCO).

As per the WCO's HS Notes of 2012, China Customs has compiled China's 2012-version Notes of Commodities and HS Codes in Import & Export Tariff with article revision (see the Annex 1), which provide authoritative interpretations for commodities and commodity scopes adjusted by China's 2012-version HS catalog on the basis of its 2007-version Notes thereof, together with modification of some literal representations from the 2007 version.


Annexes:

1. 2012-version Notes of Commodities and HS Codes in Import & Export Tariff, with article revision (omitted)

2. Adjustment of Chemical Formulas in Chapter 29 (omitted)

3. Modification of Literal Representations from 2007-version Notes of Commodities and HS Codes in Import & Export Tariff (omitted)