Laws of the People's Republic of China

Announcement No.74, 2006 of the General Administration of Customs on Adopting the Annotations on the Harmonized Commodity Description and Coding System (2007 Edition) for Noting Import-export Tariff Commodities and Items thereof

[2006] No. 74

In accordance with the related provisions on rights and obligations of the contracting states in the Convention of the Harmonized Commodity Description and Coding System, we hereby proclaim as follows:

As from January 1,2007, an import-export tariff, as based on the Harmonized Commodity Description and Coding System (2007 Edition) (hereinafter referred to as the Harmonized System) of the World Customs Organization was adopted. With a view to guaranteeing the uniform understanding and implementation of the Harmonized System by each contracting state, the World Customs Organization has formulated the Annotations on the Harmonized Commodity Description and Coding System, which are the statutory annotations on the scope and descriptions of commodities under the items of the Harmonized System. The General Administration of Customs has organized the print of the Annotations on the Harmonized Commodity Description and Coding System, which is one of the legal bases for the Chinese costumes to classify import-export tariff commodities.

The General Administration of Customs

December 27, 2006