Announcement On Implementation Of Tariff Adjustment Plan In 2022

Announcement on implementation of tariff adjustment plan in 2022

(Notice No. 119 of 2021 of the General Administration of Customs)

According to the 2022 tariff adjustment plan attached to the notice of the State Council Tariff Commission on tariff adjustment plan in 2022 (Tax Commission [2021] No. 18), the import and export tariff of some commodities shall be adjusted from January 1, 2022. In order to accurately implement the policy, the relevant matters are hereby announced as follows:

I. main contents of tariff adjustment plan in 2022

(1) import tariff rate.

　　1. MFN rate.

(1) the MFN tax rate and the general tax rate shall be adjusted accordingly according to the tax rules and the adjustment of tax items.

(2) the MFN tax rate of information technology products listed in the schedule of 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, 2022.

(3) implement provisional tariff rate on 954 commodities (excluding tariff quota commodities); As of July 1, 2022, the provisional tariff rate of 7 information technology agreements will be cancelled.

(4) MFN rates are applied to imports originating in the Republic of Seychelles and the Democratic Republic of Sao Tome and Principe.

　　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 implemented, and the tax rate will remain unchanged. We will continue to implement the sliding standard tax on a certain amount of cotton imported outside the quota, and the tax rate will remain unchanged.

　　3. Treaty rates and ex gratia rates.

(1) according to the free trade agreements or preferential trade arrangements signed and entered into force between China and the relevant countries or regions, the tariff rate of some imported goods originating from 28 countries or regions under 17 agreements will continue to be implemented.

(2) according to the regional comprehensive economic partnership agreement (RCEP), the tariff rate of the first year of the agreement shall be applied to the original goods under the RCEP of 9 effective contracting parties, such as Japan and New Zealand. The implementation time of the subsequent effective contracting parties shall be separately announced by the tariff Committee of the State Council. According to the provisions of "tariff difference" and other provisions of the agreement, the corresponding tariff rate of China to other effective contracting parties under RCEP shall be applied according to the RCEP country of origin of the imported goods. At the same time, the consignees of imported goods or their agents (hereinafter referred to as importers) are allowed to apply for the highest agreed tax rate of China to other contracting parties under RCEP; If the importer can provide the relevant proof, it is allowed to apply for the highest agreement tax rate of China on other parties that have entered into force related to the production of the goods.

(3) according to the free trade agreement between the government of the people's Republic of China and the royal government of Cambodia, the first year tariff rate of some imported goods originating in Cambodia shall be implemented.

(4) when the MFN tax rate is lower than or equal to the agreement tax rate, the provisions of relevant agreements shall be followed if there are provisions in the agreement; If there is no provision in the agreement, the two shall apply from the lowest.

(5) to implement preferential tax rates on 44 least developed countries, such as the Republic of Angola, which have established diplomatic relations with China and completed the exchange of documents.

(2) export tariff rate.

We will continue to implement export tariffs on 106 items of commodities, such as ferrochrome, and raise the export tariffs on phosphorus other than yellow phosphorus and crude copper.

(3) tariff items.

China's import and export tariff items will be adjusted synchronously with the revision of the harmonized system of commodity names and codes in 2022, and some tax items and notes will be adjusted according to domestic needs. After adjustment, the total number of tax items in 2022 is 8930.

(4) implementation time and others.

Unless otherwise specified, the above plans shall be implemented from January 1, 2022, and the specific tax items and tax rates shall be subject to the tariff adjustment plan of 2022.

2. Matters related to import and export customs clearance

(1) notes on import and export tariff commodities and items.

According to the World Customs Organization's 2022 edition of the notes on the harmonized system of commodity names and codes and the relevant amendments, the General Administration of Customs has revised the notes on commodities and items of import and export tariff at the same time, and adjusted some translation contents, which has been published on the portal website of the General Administration of customs.

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

The tariff items and tax rates adjusted according to the tariff adjustment plan of 2022 and the catalogue of customs declaration of import and export commodities of the people's Republic of China (2022 Edition) can be inquired through the portal website of the General Administration of Customs for reference.

(3) commodity classification decisions and administrative rulings.

According to the Interim Measures of the people's Republic of China on the administration of administrative rulings of the Customs (Order No. 92 of the General Administration of Customs) and the provisions of the customs of the people's Republic of China on the classification of import and export goods and commodities (Order No. 252 of the General Administration of customs), the list of commodity classification decisions and administrative rulings invalid due to the adjustment of tax items has been published on the portal website of the General Administration of customs and updated dynamically.

(4) customs commodity number.

In order to effectively implement the most favored nation tax rate of information technology products, provisional tariff rate of import and export commodities, and anti-dumping and countervailing measures in 2022, The General Administration of Customs has compiled the 2022 table of corresponding customs commodity numbers for information technology products with incomplete tax items, the list of customs commodity numbers corresponding to the provisional tax rate of import and export commodities with incomplete tax items in 2022, and the adjustment table of corresponding customs commodity numbers of anti-dumping and countervailing commodities in 2022 (see Annex 1-3) for the reference of relevant enterprises The scope of application of the measures shall be subject to the contents of the tariff adjustment plan of 2022 and the announcement of anti-dumping and countervailing measures.

It is hereby announced.

Annex: 1 The corresponding customs commodity number table of information technology products with incomplete tax items in 2022 pdf

? ? ? 2. List of customs commodity number corresponding to provisional tariff rate of import and export commodities under non full tariff items in 2022 pdf

? ? ? 3. Adjustment table of customs commodity number corresponding to antidumping and countervailing commodities in 2022 pdf

customs head office

December 27, 2021

Download link of announcement body:

Announcement of the General Administration of Customs on the implementation of tariff adjustment plan in 2022 doc

Announcement of the General Administration of Customs on the implementation of tariff adjustment plan in 2022 pdf