GACC Announcement No.34, 2013 on Zero Tariff for Least Developed Countries

China's State Council has approved the plan on zero tariff treatment for 95% of HS Code-covered goods originating from the least developed countries (LDC) in diplomatic relationship with China.

Relevant matters are hereby announced:

1. As of July 1, 2013, special preferential duties listed in the Annex 2 hereto shall be applied to HS Code-covered 7,831 goods from 29 LDCs including Ethiopia that have completed corresponding exchange of notes (see the Annex 1 hereto).

2. From July 1, 2013 through December 31, 2015, the special preferential duties listed in the Annex 2 hereto shall be applied to HS Code-covered 7,831 goods from Vanuatu that has completed corresponding exchange of notes and graduated in February 2013 from the LDC list.

3. The special preferential duty rates listed in the Annex 6 to GACC Announcement No. 63 of 2012 shall remain on the goods from 9 LDCs of Equatorial Guinea, Mauritania, Sierra Leone, Senegal, Somalia, Tanzania, Chad, Bangladesh, and Samoa that are still under corresponding exchange of notes.

4. With respect to the imports from the LDCs aforesaid under special preferential duty treatment, the importers shall make their declaration forms as per China Customs requirements and declare "13" for the "preferential trade agreement code".

5. With respect to the imports from the LDCs aforesaid under request for the special preferential duties, the importers shall submit required documents to China Customs as per its regulations set forth in GACC Decree No. 210.

With respect to the imports from the Cambodia, Laos and Burma under request for the special preferential duties provided in China-ASEAN Free Trade Agreement, the importers shall submit required documents to China Customs as per its regulations set forth in GACC Decree No. 199.

With respect to the imports from Laos and Bangladesh under request for the special preferential duties provided in Asia-Pacific Trade Agreement, the importers shall submit required documents to China Customs as per its regulations set forth in GACC Decree No. 177.

6. The Annex 2 hereto provides simplified description of goods, however whose accurate version shall refer to the description provided in China Customs Import & Export Tariff.

Annex 1. List of the Least Developed Countries Finished in Exchange of Notes ;
Annex 2. List of 95% of HS Code-covered Goods under Zero Tariff Treatment (1) ;
Annex 3. List of 95% HS Code-covered Goods under Zero Tariff Treatment (2) ;
Annex 4. List of 95% HS Code-covered Goods under Zero Tariff Treatment (3)



The General Administration of Customs of China (GACC)

June 28, 2013