Five Major Tariff Adjustments

According to the decision of the Customs Tariff Commission of the State Council, the People's Republic of China import and export tariff code of 2007 was officially implemented this year.

Yesterday, the General Administration of Customs interpreted the new version of the tariff and announced the specific implementation details.

According to the insiders, the new tax code has made significant adjustments compared with the 2006 edition. This also indicates that China will accelerate the pformation of the mode of foreign trade growth, adjust the structure of import and export and implement the strategy of free trade area.

Compared with the "tariff code" in 2006, the adjustment of the new tax code involves 1600 national 8 Tax numbers, accounting for more than 20% of all 8 Tax numbers, mainly involving five categories, such as electromechanical products, chemical products, textiles, wood products, base metals and alloys.

The revision of the 2007 edition of the commodity name and coding coordination system covers a wide range of products involving 30 chapters.

The major products are mainly electronic and information products, chemical products, wood products, steel and iron and steel products, automobiles and their parts, toys, games and sporting goods.

The modification is mainly embodied in the following five situations: for the development of technology, some high-tech products or new products should be separately listed or restructured.

Major modifications have been made to the definition of the computer and the classification principles of computer products; the structure of the items related to printing and printing technology has been reorganized, and the printing equipment, printing equipment and fax equipment have been classified into item 84.43.

In response to the concerns of the international community on environmental issues, the catalogue structure of some products involving environmental protection has been adjusted.

Taking into account the need for the protection of some fish resources, the substructure of some of the fish in the third chapter has been adjusted. In order to meet the requirements of the European Union, Australia, the Rotterdam Convention and the Montreal protocol on ozone depleting substances, the names and names of asbestos, mineral ash, silver compounds, pesticides and other related chemicals have been adjusted or revised, and the names of the chemicals concerned have been further unified and standardized so as to facilitate the monitoring of the international trade of harmful chemicals.

It is necessary to merge or delete the items and sub items of the total volume of international trade (i.e., the total trade volume is less than US $50 million). At the same time, in order to meet the requirements of the simplified coordination system put forward by the trade and other coordination systems, some items and sub items should be merged or deleted.

For example, simplify the catalogue structure of chicken products, vacuum cleaners and toys.

In order to make the statutory provisions of the coordination system more precise in semantics, the parties concerned are more unified and standardized in their understanding and use, and the relevant chapters, notes, or subclauses should be revised.

Commodities that have long disputes over the classification of countries are negotiated, wrestled and coordinated by the WCO Coordination Committee, and some of the commodities that have finally been compromised by the parties have been adjusted in the directory structure and classification principles of the coordination system.

For example, printing machines, printers, fax machines, software, cable and wireless communications and imaging equipment, photocopying equipment, camera products and other commodities related to the application of computer technology are the implementation of the zero tariff treatment measures of the information technology agreement under the framework of WTO under the framework of the information technology agreement, which is the main trade interests of the United States, the European Union and Japan.

According to China's accession to WTO commitments, the import tariff adjustment should be adjusted as follows: reducing the MFN rate of 44 tax items such as polyethylene in the "import tariff", continuing to implement the customs inspection and management of 9 non tax items, and implementing tariff quota management for 8 categories of 45 items.

The rate of 1% for the quota rate of three kinds of chemical fertilizers, urea, compound fertilizer and diammonium phosphate, was carried out.

A 6% to 40% quasi tax on a certain quantity of cotton imported from the quota should be imposed, and 55 commodities, such as photosensitive materials, will be subject to volume tax and compound tax.

Provisional tax rates are imposed on some imported commodities such as cotton pickers.

The agreement on tariff rates of the China ASEAN Free Trade Area (ASEAN) free trade area (NFTA) for some commodities originally produced in Brunei, Indonesia, Malaysia, Singapore, Thailand, Philippines, Vietnam, Burma, Laos and Kampuchea was implemented in some commodities originating in Korea, India, Sri Lanka, Bangladesh and Laos. The agreement on tariff rates of the China Chile Free Trade Agreement (NFTA) was implemented in some commodities originating in Chile; the "early harvest" agreement tax rate of the China Pakistan free trade area (NFTA), which was originally derived from Pakistan, was implemented; zero tariffs were imposed on products which had been approved by the origin standards derived from Hongkong in China; zero tariffs were imposed on products that had been approved by the original origin in China. According to the trade or tariff preference agreement signed by China and the countries or regions concerned, the agreement rate of the relevant countries or regions is agreed:

　　根據(jù)我國與有關(guān)國家或地區(qū)簽署的貿(mào)易或關(guān)稅優(yōu)惠協(xié)定以及國務院有關(guān)決定，實施特惠稅率：　　對原產(chǎn)于老撾、柬埔寨和緬甸的部分產(chǎn)品實施特惠稅率；　　對原產(chǎn)于老撾和孟加拉的部分產(chǎn)品實施特惠稅率；　　對原產(chǎn)于安哥拉共和國、貝寧共和國、布隆迪共和國、佛得角共和國、中非共和國、科摩羅聯(lián)盟、剛果民主共和國、吉布提共和國、厄立特里亞國、埃塞俄比亞聯(lián)邦民主共和國、幾內(nèi)亞共和國、幾內(nèi)亞比紹共和國、萊索托王國、利比里亞共和國、馬達加斯加共和國、馬里共和國、毛里塔尼亞伊斯蘭共和國、莫桑比克共和國、尼日爾共和國、盧旺達共和國、塞內(nèi)加爾共和國、塞拉利昂共和國、蘇丹共和國、坦桑尼亞聯(lián)合共和國、多哥共和國、烏干達共和國、贊比亞共和國和赤道幾內(nèi)亞共和國等28個非洲最不發(fā)達國家的部分商品實施特惠稅率；　　對原產(chǎn)

Preferential duty rates were applied to some commodities in the 5 least developed countries such as the Republic of Yemen, Republic of Maldives, Samoa, Vanuatu and Islamic Republic of Afghanistan.

The export tariff adjustment has a provisional tax rate on some export commodities, such as billets, among which the seasonal provisional tax rate is applied to the export of urea to general trade and border trade.