Tariff Import and Export Tariff Rules (Tariff Headings and Rates Table)
Import and Export Tariff Rules, i.e., the tariff rate table for imported and exported goods and articles based on the Harmonized Commodity Description and Coding System. It consists of two major parts, namely, the tariff classification list of commodities and the tariff rate column.
I. Import Tariff Rates
1. Setting and Application of Rates
Currently, China's import tariffs are set at the most-favored-nation (MFN) rate, agreement rate, preferential rate, general rate, tariff quota rate***five types of rates, and temporary rates can be implemented for a certain period of time.
2. Provisional Duty Rates and Tariff Quota Rates
China's imports of raw materials, parts, pesticides and intermediates, musical instruments and production equipment to implement the provisional duty rate.
Explain that the temporary duty rate is applied in preference to the preferential or most-favored-nation (MFN) rate.
Explaining that imported goods taxed at ordinary rates are not subject to the provisional tax rate.
3. Types of rates and methods of calculation
(1) ad valorem tax: the most commonly used tariff rates.
(2) Ad valorem duty: It is based on the quantity, weight, volume, capacity and other units of measurement of imported goods.
(3) composite tax: a method of calculating tariffs that uses both ad valorem and ad valorem measures for a certain imported commodity.
(4) selective tax: is an imported commodity at the same time there are ad valorem and ad valorem tax rate of two kinds of tax, tax according to the price level, choose the higher one to apply.
(5) sliding scale tax: is a tariff rate with the price of imported goods from high to low and from low to high to set up the method of collecting tariffs. Such as newsprint.
Second, the export tariff rate (understand)
China's real export tariffs on few commodities, the rate is relatively low.
Three, special tariffs
Including retaliatory tariffs, anti-dumping duties and countervailing duties, safeguard tariffs.
Four, the use of tax rates (focus)
1. Import and export of goods, according to the taxpayer to declare the date of import or export of tax rates imposed.
2. Imported goods before the arrival of the Customs approved by the first declaration, should be in accordance with the means of transportation loaded with these goods declared the date of entry into the implementation of the tax rate.
3. Imported goods in transit transportation: shall apply to the Customs of the designated place of shipment to accept the customs declaration of importation of the goods on the date of implementation of the tax rate. Before the arrival of the goods to the designated place of shipment, approved by the Customs declaration, shall apply to the means of transport loaded with these goods shall be applied to the date of arrival of the designated place of shipment of the implementation of the tax rate.
Interpretation of the place of shipment: that is, the shipper's designated place of shipment of goods, that is, the port of destination.
Transit transportation of goods: is the customs supervision of goods, transit transportation refers to: from the entry into the territory of entry, transported to another place for customs formalities for the import of goods.
4. The export of goods for transit transportation shall be subject to the duty rate in force on the date of acceptance of the goods for export declaration by the Customs of the place of departure.
5. With the approval of the Customs, the implementation of centralized declaration of import and export goods, shall apply to the import and export of goods each time the Customs import and export of goods shall be subject to the customs rate of duty implemented on the date of acceptance of the declaration of the goods.
6. If the goods are not declared for more than the specified period and are sold by the Customs according to law, the tax shall be applied to the tax rate implemented on the date of the declaration of entry of the means of transportation loaded with the goods.
7. Import and export goods subject to tax recovery due to violation of regulations by the taxpayer shall be subject to the tax rate applicable on the date of the violation; if the date of the violation cannot be determined, the tax rate applicable on the date of discovery by the Customs shall apply.
8. Bonded goods, tax-exempted goods, leased goods or temporary inbound and outbound goods that have been declared to be inbound and released or that have been declared to be inbound and outbound and released shall be required to pay the tax if any of the following acts are committed:
(1) the bonded goods are not re-exported out of the country upon approval;
(2) bonded warehoused goods are transferred to the domestic market for sale;
(3) the tax exempted goods are transferred or moved for other purposes upon approval; and Goods approved for transfer or removal for other purposes;
(4) temporary inbound and outbound goods that can be temporarily exempted from payment of taxes, and approved not to be reshipped out of the country or into the country;
(5) leasing of imported goods, the payment of taxes in installments.
Applicable customs acceptance of the taxpayer to fill out the customs declaration again for tax and related procedures for the date of implementation of the tax rate.
Example - Single Choice QuestionThe following statements on the applicable rate of customs duty are correct ( ).
A. Exported goods, according to the tax rate implemented on the date of the goods actually exported from the territory
B. Imported goods, according to the tax rate implemented on the date of the declaration of the taxpayer's declaration of imports
C. Imported goods for transit transport, should be applied to the Customs of the territory of entry into the Customs acceptance of the declaration of import of the goods the implementation of the rate of tax
D. Imported goods before the arrival of the Customs approval prior to the declaration, shall be taxed at the rate in effect on the date of actual entry of the goods
Answer B