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Import Regulations On The Mainland Of China

2008/12/30 17:05:00 41919

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In recent years, China's mainland has gradually relaxed its foreign trade control. Trade barriers, which have been implemented by administrative means, have been repealed.

By the end of 1997, the categories of import commodities subject to visa control had been reduced to 35 categories (374 items).

Most commodities can allow enterprises with import and export operation rights to freely import, and only 16 key items are currently controlled by the state.

The Chinese government has also gradually broken the monopoly of foreign trade by state-owned enterprises and implemented the reform of the foreign trade system.

At the end of June 1999, there were more than 185000 foreign trade enterprises in the country, of which 13224 were foreign trade and economic cooperation companies, 12143 were local industrial units and scientific research institutions, and 160000 were foreign-funded enterprises with the right to import and export business.

Between January 1999 and February alone, 61 companies were granted the right to import and export business.

根據官方公布，到2000年時，工業產品的平均進口稅率將調減至15%，到2005年將進一步降低至10%。目前，中國的平均稅率少于17%。

In April 1997, China promulgated the anti-dumping and countervailing regulations for the first time, aiming at maintaining order and fair competition for the foreign trade market and protecting the affected local industries.

According to the new regulation, the government may impose anti-dumping duties on the goods if any foreign goods are found to be dumping and the evidence is conclusive.

The methods used by the government to regulate imports are mainly divided into two categories: Tax and non tax.

The tax includes customs duties (on the basis of the FOB value of the imported goods, and a small number of import duties collected on the basis of quantity tax and compound tax), value-added tax and consumption tax. Non tax includes import license, quota permit, import monopoly catalog management and so on.

Generally speaking, the tariffs on raw materials and industrial products are lower, the tax rate is less than 20%, the tariff rate of consumer goods is higher, basically 20% to 50%, and a small part of luxury goods tariff rate is as high as 100%.

The tariff of the goods can be obtained by multiplying the unit of measurement of goods with the amount of tax payable per unit.

Hongkong and other countries that have established tariff reciprocal treaties or agreements with China can enjoy preferential import tariff rates in China, while ordinary rates apply to other countries and regions.

All foreign commodities must pay VAT in addition to import duties.

The basic tax rate of value-added tax is 17%, but the following commodities are 13%: grain and edible vegetable oil; drinking water, heating, natural gas, gas, LPG, books, newspapers and magazines, feed, chemical fertilizers, pesticides, agricultural machinery and agricultural film.

In addition, the following 11 categories of goods enter the territory of China, and they also need to pay consumption tax.

These 11 categories of products include cigarettes, alcohol, cosmetics, skin care and hair care products, jewelry, firecrackers, fireworks, petrol, diesel, automobile tires, motorcycles and cars, with a duty rate of 3% to 45%.

In terms of import equipment, China currently implements the following policies for foreign companies:

The foreign-funded enterprises that have obtained the approval in March 31, 1996 may continue to enjoy the original preferential treatment until the execution of the contract is completed. However, if they import 20 designated goods (such as pport supplies, office supplies, etc.), they still have to pay the prescribed tariffs and comply with the relevant regulations.

Where the enterprises that have obtained the approval from April 1, 1996 to December 31, 1997 belong to the "encouraged category" or "restricted class B" projects defined in the guidance catalogue of foreign investment industry, the import equipment needed for the total amount of investment is exempt from the import link tax, except that the products in the list of imported goods that are not tax-free for foreign invested enterprise projects.

By January 1, 1998, imported equipment such as "encouraged class" or "restricted class B" as defined in the guidance catalogue for foreign investment industry, as part of the capital contribution, may be exempt from import link tax on the basis of "the State encourages the development of internal and external investment project confirmation", except for the products listed in the list of non taxable imports of foreign invested enterprises.

The following 20 commodities, if applicable, will be subject to customs duties, import value-added tax and consumption tax (in any trade mode, any region, enterprise and individual): TV sets, video cameras, videotapes, video tape recorders, sound systems, air conditioners, freezers, washing machines, cameras, photocopiers, program-controlled telephone exchanges, microcomputer systems, telephones, wireless pagers, fax machines, computers, typewriters and word processors, furniture, lamps, meals and so on.

The documents to be produced when importing products are usually handled by importers (agents, distributors or joint venture partners).

The Chinese government stipulates that the documents to be imported must include bills of lading, invoices, shipping orders, sales contracts, certificates of import quotas applicable to general commodities, import certificates (applicable only), inspection certificates issued by the state import and Export Commodity Inspection Bureau or local branches, insurance policies and customs declarations.

On the non tax side, China has adopted the import license and quota method to restrict the import of goods: at present, China implements the licensing system for the entry of 35 categories (374 items), and imports such products. The import license must be approved and applied to the relevant government departments in advance, including the State Development Planning Commission, the Ministry of foreign trade and economic cooperation and its subordinate electrical and mechanical divisions.

Some of the goods are subject to import licensing and import quotas.

There are two main categories of imported goods: 1.15 types of mechanical and electrical products, 2.13 types of general merchandise (i.e. non electromechanical products).

China's quota management is responsible for the import quota management of general merchandise separately by the State Development Planning Commission. The Ministry of foreign trade and economic cooperation is responsible for the import quota management of electrical and mechanical products and the quota management of exported goods.

In principle, all import and export commodities are subject to inspection. Mandatory import and export quality control is required for the 20 categories of imported goods. Mandatory inspection is required for the 47 categories of commodities.

The inspection standards are generally specified in the contract of sale, including the quality, weight, quantity, packaging and inspection methods, etc. the relevant standards shall not be lower than the relevant Chinese national standards.

Goods that have not been labeled with CCIB safety inspection labels must not be imported into the mainland.

The government strictly prohibits dumping, Stockpiling and dumping of wastes into Chinese territory.

Wastes that can be used as raw materials are also subject to import restrictions.

China and the United States signed an agreement on China's entry into the World Trade Organization in November 15, 1999. In the agreement, China has made a big commitment to the US in the agricultural, industrial and service sectors.

Editor: vivi