GACC Announcement No.74, 2013 on Oil-Product Import Consumption Tax
[2014-01-03 19:52:47]
Hereby announced are the matters relating to HS Codes and consumption tax rates on some of importing refined oil products:
1. The consumption tax at the rate CNY 0.8/liter shall be levied on the imports of illuminating kerosene (HS Code 27101912) and other kerosene (HS Code 27101919).
2. The consumption tax at the rate CNY 0.8/liter shall be levied on the imports of the oil products containing biodiesel (HS Code 27102000) and of the Code 38260000-covered biodiesel and their compound that are not compliant with China's diesel fuel-used biodiesel (BD100) standards.
3. The HS Codes shall be declared as below for the imports of the biodiesel and their compound under 38260000:
(1) Regarding imports of pure biodiesel compliant with the BD100 standards above, the HS Code shall be 38260000.01.
(2) Regarding imports of biodiesel and their compound (except the pure biodiesel aforesaid) not compliant with BD100 standards, the HS Code shall be 38260000.90.
This Announcement shall enter into force on January 1, 2014.
The General Administration of Customs of China (GACC)
December 31, 2013
Source: ETCN
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