1. 2022 import and export tariff rate table
(1) Adjustment of import tariff rate
1. Most-favored-nation tax rate.
1. Starting from January 1, 2019, a provisional import tax rate will be implemented on 706 commodities; starting from July 1, 2019, the provisional import tax rate for 14 information technology products will be cancelled, and the scope of application of one provisional import tax rate will be reduced.
2. The fourth tax reduction will be implemented from July 1, 2019 on the most-favored nation tax rate for information technology products listed in the "Amendment to the Tariff Concession Schedule for the Accession of the People's Republic of China to the World Trade Organization".
(2) Tariff quota rate.
Tariff quota management will continue to be implemented for eight categories of commodities including wheat, and the tax rates will remain unchanged. Among them, the tariff quota rate for three types of chemical fertilizers: urea, compound fertilizer, and ammonium hydrogen phosphate will continue to implement a tentative import tax rate of 1%. Continue to implement sliding tax on a certain amount of cotton imported outside the quota and make appropriate adjustments.
(3) Agreed tax rate.
1. According to the trade or tariff preference agreements signed between my country and relevant countries or regions, in addition to the continued implementation of the agreement tax rate reduction plan that has been previously submitted to the State Council for approval, starting from January 1, 2019, The agreement tax rates between China and New Zealand, Peru, Costa Rica, Switzerland, Iceland, South Korea, Australia, Georgia and Asia-Pacific Trade Agreement countries are further reduced. According to the "Closer Economic Partnership Arrangement" Agreement on Trade in Goods between the Mainland and Hong Kong and Macao (hereinafter referred to as the "Agreement"), starting from the date of implementation of the "Agreement", except for products for which the Mainland has made special commitments in relevant international agreements, Implement zero tariffs on products originating in Hong Kong and Macao.
2. When the MFN tax rate is lower than or equal to the agreement rate, the provisions of the relevant agreement shall apply.
(4) Preferential tax rate.
According to the provisions of the Asia-Pacific Trade Agreement, the preferential tax rates under the Asia-Pacific Trade Agreement are further reduced.
(5) Export tariff rates
Effective from January 1, 2019, export tariffs or temporary export tax rates will continue to be imposed on 108 export commodities such as ferrochrome, and the tax rates will remain unchanged. Changes were made and 94 tentative export tax rates were cancelled.