Laws of the People's Republic of China

Announcement No. 75, 2006 of the General Administration of Customs of the People's Republic of China Concerning Adjusting Customs Import and Export Tariff of the People's Republic of China

[2006] No. 75

Upon approval by the State Council, the tariff headings and tariff rates provided in Customs Import and Export Tariff of the People's Republic of China shall be adjusted as of January 1, 2007 (the 2007 edition of Customs Import and Export Tariff of the People's Republic of China shall be published by China Customs Press) and relevant issues are hereby announced as follows:

Article I

The Adjustment of Import Tariff

1.

In accordance with the tariff concession obligations promised by China for its accession to the World Trade Organization (WTO), adjustments in terms of import tariffs shall be made as follows:

(1)

To cut down the most-favored nation tariff rates of 44 tax items in Customs Import Tariff such as polyethylene (see Appendix 1), and that of other items shall remain unchanged;

(2)

To carry out Customs inspection and administration on 9 products of information technology without complete tax items (see Appendix 2);

(3)

To implement tariff quota administration on 8 categories of commodities including 45 tax items such as wheat. To exercise a quota tariff rate of 1% on urea, compound fertilizer and diammonium phosphate. To impose sliding duties of 6% to 40% on a certain extra amount of imported cotton exceeding the quota, and the tariff rates for other commodities shall remain unchanged (see Appendix 3).

(4)

To adjust the rates of specific tariff of part of the commodities; to impose specific tariffs and compound duties on 55 categories of commodities such as photosensitive materials (see Appendix 4).

2.

To exercise temporary tariff rates on part of the imported commodities such as cotton picker (see Appendix 5).

3.

To exercise contractual tariff rates on relevant countries or regions in accordance with the preferential agreements of trade or tariff China signed with the above countries or regions:

(1)

To exercise contractual tariff rates under the Asia-Pacific Trade Agreement on part of the commodities originated from South Korea, India, Sri Lanka, Bangladesh and Laos (see Appendix 6[1]);

(2)

To exercise contractual tariff rates of the China-ASEAN Free Trade Area on part of the commodities originated from Brunei, Indonesia, Malaysia, Singapore, Thailand, The Philippines, Vietnam, Burma, Laos and Cambodia (see Appendix 6 [2]);

(3)

To exercise contractual tariff rates under the "China-Chile Free Trade Agreement" on part of the commodities originated from Chile (see Appendix 6[3]);

(4)

To exercise contractual tariff rates under the Early Harvest Program of the "China-Pakistan Free Trade Area" on part of the commodities originated from Pakistan (see Appendix 6[4]);

(5)

To exercise zero tariff on products originated from Hong Kong, China that have gone through the examination of standard of origin (see Appendix 6[5]); and

(6)

To exercise zero tariff on products originated from Macao, China that have gone through the examination of standard of origin (see Appendix 6[6]).

4.

To exercise preferential tariff rates in accordance with the preferential agreements of trade or tariff China signed with the relevant countries or regions as well as related decisions by the State Council:

(1)

To exercise preferential tariff rates on part of the products originated from Laos, Cambodia and Burma (see Appendix 7[1]);

(2)

To exercise preferential tariff rates on part of the products originated from Laos, and Bangladesh (see Appendix 7[2]);

(3)

To exercise preferential tariff rates on part of the products originated from 28 least-developed countries in Africa including the Republic of Angola, the Republic of Benin, the Republic of Burundi, the Republic of Cape Verde, the Central African Republic, the Federal Islamic Republic of the Comoros, the Democratic Republic of the Congo, the Republic of Djibouti, the State of Eritrea, the Federal Democratic Republic of Ethiopia, the Republic of Guinea, the Republic of Guinea-Bissau, the Kingdom of Lesotho, the Republic of Liberia, the Republic of Madagascar, the Republic of Mali, the Islamic Republic of Mauritania, the Republic of Mozambique, the Republic of Niger, the Republic of Rwanda, the Republic of Senegal, the Republic of Sierra Leone, the Republic of Sudan, the United Republic of Tanzania, the Republic of Togo, the Republic of Uganda, the Republic of Zambia and the Republic of Equatorial Guinea (see Appendix 7[3]); and

(4)

To exercise preferential tariff rates on part of the products originated from 5 least-developed countries including the Republic of Yemen, the Republic of Maldives, the Independent State of Samoa, the Republic of Vanuatu and Islamic State of Afghanistan (see Appendix 7[4]).

5.

The normal tariff rates shall remain unchanged.

Article II

The Adjustment of Export Tariffs

1.

The export tariff rates provided in "Customs Export Tariff" shall remain unchanged (see Appendix 8).

2.

To exercise temporary tariff rates on part of the export commodities such as steel billet (see Appendix 9), and to exercise seasonal temporary tariff rates on export urea through normal trade and small-scale border trade.

Article III

The Adjustment of Tariff Regulations and Tariff Items

1.

In accordance with the revision of Coordination System and taking the reality of China into consideration, the tariff regulations of import and export shall be transferred accordingly (see Appendix 10).

2.

To adjust part of the tariff items (see Appendix 11). After the adjustment, the tariff items in 2007 edition of tariff regulations shall total 7646.

Article IV

The Adjustment of Import Tax Policies on Entry Articles

In accordance with the spirit of the adjustment of consumption tax policies by the State Council, the import tax policies on entry articles shall be adjusted (see Appendix 12).

Appendices:

1.

Table of the Adjustment of Most-favored Nation Tariff Rates of Import Commodities (Omitted)

2.

Table of Tariff Rates of Information Technology Products without Complete Tax Items (Omitted)

3.

Table of Import Tariff Rates of Tariff Quota Commodities (Omitted)

4.

Table of Import Tariff Rates of Commodities under Specific Duties and Compound Tax (Omitted)

5.

Table of Temporary Tariff Rates of Import Commodities (Omitted)

6.

Table of Contractual Tariff Rates ([1]-[6]) (Omitted)

7.

Table of Preferential Tariff Rates (Omitted)

8.

Table of Tariff Rates of Export Commodities (Omitted)

9.

Table of Temporary Tariff Rates of Export Commodities (Omitted)

10.

Table of 2006-2007 Editions of Tariffs (Omitted)

11.

Table of Adjustment of Tariff Items (Omitted)

12.

Table of Tariff Rates of Import Duties of Entry Articles (Omitted)

General Administration of Customs

December 30, 2006