What is the tariff on cotton yarn imported from Pakistan by China? What is the process?

Cotton yarn belongs to the goods under the China-Pakistan Free Trade Agreement (CPFTA), the taxpayer should take the initiative to declare to the Customs of the place of declaration at the time of importation that the goods are subject to the tariff rate of the CPFTA, and at the same time, submit the certificates of origin issued by the authorized agencies of the governments of the beneficiary countries in accordance with the relevant provisions and other customs declaration documents, and comply with the direct shipping rules. Transportation rules, can enjoy the agreement tax rate of 3.5% (MFN tariff rate is 5%). Since the competent organization for export tax refund is the National Tax Bureau, please consult the National Tax Bureau for VAT refund issues.