General Administration Of Customs: Implementation Of Tariff Adjustment Plan In 2021

Announcement on implementation of tariff adjustment plan in 2021

Announcement No. 135 of 2020 of the General Administration of Customs

According to the notice of the Tariff Commission of the State Council on tariff adjustment plan in 2021 (Tax Commission [2020] No. 33), the import tariff rate of some commodities will be adjusted from January 1, 2021. In order to accurately implement the policy, the relevant matters are hereby announced as follows:

I. main contents of adjustment plan in 2021

(1) adjust the import tariff rate.

1. MFN tax rate.

(1) from January 1, 2021, the provisional import tariff rate will be implemented for 883 commodities (excluding tariff quota commodities); from July 1, 2021, the provisional import tariff rate of 9 information technology products will be cancelled.

(2) the sixth step of reduction of MFN tax rate for information technology products listed in the schedule to the amendment to the tariff schedule of the people's Republic of China's accession to the world trade organization shall be implemented from July 1, 2021.

2. Tariff quota rate.

We will continue to implement tariff quota administration on eight categories of commodities, such as wheat, with the tax rate unchanged. Among them, the quota tax rate of urea, compound fertilizer and ammonium hydrogen phosphate will continue to be 1%. We will continue to implement the sliding tax on a certain amount of cotton imported outside the quota and make appropriate adjustments.

3. Treaty rate and preferential tax rate.

(1) according to the trade agreements or preferential tariff arrangements signed between China and relevant countries or regions, in addition to the agreement tax rates approved by the State Council before, the agreement tax rates of bilateral trade agreements and Asia Pacific trade agreements between China and New Zealand, Peru, Costa Rica, Switzerland and Iceland will be further reduced from January 1, 2021. Some imported goods originating in Mongolia shall be subject to the Asia Pacific trade agreement tariff rate from January 1, 2021, and comply with the rules of origin of the Asia Pacific Trade Agreement (see Notice No. 69 of 2018 of the General Administration of Customs). From July 1, 2021, according to the bilateral trade agreement between China and Switzerland and the Asia Pacific Trade Agreement, the tariff rate of relevant agreements will be further reduced. From January 1, 2021, the free trade agreement between the government of the people's Republic of China and the government of the Republic of Mauritius will be formally implemented, and the tariff rate of some commodities originating in Mauritius will be implemented.

When the MFN tax rate is lower than or equal to the agreement tax rate, the provisions of the relevant agreement shall be followed if there are provisions in the agreement; if there are no provisions in the agreement, the two shall apply from the lower.

(2) we will continue to apply preferential tax rates to the least developed countries that have established diplomatic relations with China and have completed the procedures for exchange of documents. The scope of application of goods and tax rates will remain unchanged.

(2) continue to implement the current export tariff rate.

Since January 1, 2021, export tariffs will be imposed on 107 items of commodities, such as ferrochrome, and the export tax rate or provisional export tax rate will be applicable, and the scope and tax rate of goods to be levied will remain unchanged.

(3) adjustment of tax items.

In order to meet the needs of industrial development and trade management, some tax items and notes are adjusted. After adjustment, the total number of tariff items in 2021 is 8580.

(4) relevant implementation time.

Unless otherwise specified, the above plans shall be implemented from January 1, 2021.

2. Matters related to import and export customs clearance

(1) import and export tariff of the people's Republic of China.

The 2021 tariff adjustment plan and some newly revised annotations of domestic subheadings, as well as relevant tax items and tax rates of the people's Republic of China on import and export tariff (2021 Edition) can be inquired through the portal website of the General Administration of Customs for customs clearance reference.

(2) catalogue of customs declaration of import and export commodities of the people's Republic of China.

The catalogue of customs declaration of import and export commodities of the people's Republic of China (2021 Edition) has been compiled according to the adjustment plan and will be published on the portal website of the General Administration of Customs for reference.

(3) customs commodity number.

In order to effectively implement the new provisional tariff rate of non full tariff commodities in 2021, the General Administration of Customs has adjusted the relevant customs commodity numbers, and compiled the provisional tariff rate table of import and export commodities in 2021, which was published on the portal website of the General Administration of customs, so as to facilitate the consignors and consignors of import and export goods to have a reference to correctly declare.

It is hereby announced.

customs head office

December 30, 2020