Announcement of the General Administration of Cust

2022-08-21
  • Detail

With the approval of the State Council, the tax items and tax rates of the import and export tariff of the people's Republic of China will be adjusted from January 1, 2005 (the adjusted 2005 edition of the import and export tariff of the people's Republic of China will be published and published through the China financial and economic Publishing House). Now the relevant adjustments are announced as follows:

I. about the tariff items

in 2005, 77 tax items were added, 2 were deleted, and 4 commodity names were modified (see Annex I for details)

the total number of adjusted tax items increased from 7475 in 2004 to 7550

II. About import tariffs

(I) about the MFN tax rate

1. Reduce the MFN tax rate of 980 tax items such as lithography machines, and the MFN tax rate of other tax items remains unchanged. After adjustment, the total tariff level was reduced from 10.4% in 2004 to 9.9%

2. Continue to implement Customs inspection and management on 13 non full tax items of information technology products with zero tax rate (the commodity varieties are the same as those in 2004. Due to the subdivision of tax items, the number of tax items has increased from 12 to 13, see Annex II for details)

3. Continue to implement tariff quota management on 10 agricultural products such as wheat and 3 chemical fertilizers such as diammonium phosphate. Among them, the out of tariff rate of soybean oil, palm oil and rapeseed oil was reduced from 30.7% to 19.9%, and the tax items and tax rates of other tariff quota commodities remained unchanged (see Annex III for details). This is the deep-seated significance of these reports

4. Continue to implement specific tax and compound tax on 53 commodities such as photosensitive materials, and adjust the tax rate of 18 commodities such as film (see Annex IV for details)

(II) about the provisional tax rate

the provisional MFN tax rate was applied to 233 imported goods such as Greenland yongdieyu in 2005 (see Annex V for details)

(III) about the agreement tax rate

according to the tariff agreement signed between China and the relevant countries or regions, 2 its performance and aesthetic degree are often very harsh requirements. In 2005, the agreement tax rate was implemented for the relevant countries or regions (see the 2005 edition of the import and export tariff of the people's Republic of China). The relevant situation is:

1. For the products originating in South Korea, Sri Lanka, Bangladesh India and Laos implement the "Bangkok Agreement" tax rate on 917 tax items

2. The preferential tariff rate of 917 commodities originating in Pakistan is the same as that of the "Bangkok Agreement"

3. Implement the "early harvest" tax rate on some commodities originating from the nine ASEAN member countries (Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Singapore, Thailand and Vietnam), of which 340 tax items are uniformly applicable to all countries at the same tax rate, and 262 tax items are applicable to different tax rates by country

4. Implement zero tariff on 194 tax items of fruits and vegetables originating in Thailand and Singapore

5. Implement zero tariff on 1108 tax items of products originating in Hong Kong, China. Among them, the tax rate of the tax items to be produced and which can be applied only after being jointly confirmed by the mainland and Hong Kong after production. Among them, 189 glass fiber composite dealers in Asia also increased at an average rate of 18% per year

6. Implement zero tariff on 509 tax items originating in Macao, China, of which 66 are intended to be produced and can be applied only after being jointly confirmed by the mainland and Macao after production

(IV) on preferential tax rates

according to the tariff agreements signed between China and relevant countries or regions, preferential tax rates were implemented for relevant countries or regions in 2005 (see the 2005 version of the import and export tariff of the people's Republic of China for details). The relevant situation is:

1. Preferential tax rates will continue to be implemented for some commodities originating from Cambodia, Myanmar, Laos and Bangladesh, with 355, 133, 239 and 20 tax items respectively

2. Newly implement preferential zero tariff on 190 tariff items of goods originating from 25 African least developed countries such as Sudan (the customs declaration shall be filled in according to the "specific filling requirements for the joint administration of certificates of origin" in the Announcement No. 72 of the General Administration of Customs in 2003, and its "preferential trade agreement code" is "05")

(V) the general import tariff rate remained unchanged in 2005

III. about export tariffs

(I) export tariff rate: the tax items and tax rates of the export tariff in 2005 remained unchanged (see the 2005 edition of the import and export tariff of the people's Republic of China for details)

(II) provisional export tax rate: in 2005, the provisional export tax rate was applied to 174 export commodities such as eel seedlings, among which:

1. The newly added provisional tax rate is:

(1) a provisional export tariff of 260 yuan per ton of exported urea was levied, and the period of taxation is from January 1, 2005 to March 31, 2005 (see Annex VI for details)

(2) the provisional export tax rate is implemented for 148 textile tax items (involving some clothing in chapters 61 and 62), including general trade, processing trade and small border trade in specific regions, which are subject to export tax. The specific goods and collection methods will be announced separately

2. There are 37 tax items in the export tariff, of which 25 are subject to provisional tax rates (some goods under 2 tax items are subject to provisional tax rates). Among them, when imposing provisional export tariffs on unwrought aluminum, the scope of collection includes commodities in processing trade (see Annex VI for details)

it is hereby announced

December 30, 2004

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