The State Council Customs Tariff Commission on the 2022 Tariff Adjustment Program Notice The Tax Commission [2021] No. 18 General Administration of Customs:
In order to completely, accurately, and comprehensively carry out the new concept of development, to support the construction of a new Development pattern, continue to promote high-quality development, according to the "Chinese people's *** and the State Import and Export Tariff Regulations" of the relevant provisions of the import and export tariffs on some commodities from January 1, 2022, to adjust the tariffs, is now "tariffs in 2022 to adjust the program" printed to you, the specific contents of the annex. Tariff Commission of the State Council December 13, 2021Tariff Adjustment Program for 2022
I. Import Tariff Rates According to the "Regulations of the People's Republic of China on Import and Export Tariffs", the Harmonized Commodity Description and Coding System (HS) 2022, and the Multi-Bilateral Trade and Economic Cooperation Organization (MBTEC), the tariffs for some commodities will be adjusted from January 1, 2022 onwards. 2022 revision, multi-bilateral economic and trade agreements, as well as China's industrial development, to adjust the following tariff rates:
(a) Most Favored Nation (MFN) tariff rate.
1. According to the revision of the tariff rules and the adjustment of tariff lines, adjust the most-favored-nation tariff rate and the general tariff rate accordingly (see Annexes 1 and 8). 2. Since July 1, 2022, the most-favored-nation tariff rate of the information technology products listed in the schedule of the Amendments to the Schedule of Tariff Reductions of the People's Republic of China and the State of China's Accession to the World Trade Organization has been implemented as a seventh step of the reduction of tariffs (see Annex 2). 3. 954 items of goods (excluding tariff-quota goods) are subject to the following tariff rates Implement temporary import duty rates for 954 items of commodities (excluding tariff-quota commodities); and, effective July 1, 2022, abolish the temporary import duty rates for seven information technology products under the expansion of the Information Technology Agreement (see Schedule 3).4. Apply the most-favored-nation duty rates for imports originating in the Seychelles*** and the Democratic*** and the Sao Tome and Principe countries.(ii) Tariff quota rates.
Continue to wheat, corn, rice and rice, sugar, wool, wool, cotton, fertilizers and other eight categories of goods to implement tariff quota management, the rate of duty remains unchanged. Among them, the urea, compound fertilizer, ammonium phosphate quota rate of three kinds of fertilizers continue to implement the temporary import tariff rate, tariff rate unchanged. Continue to import a certain amount of cotton outside the quota for the implementation of the sliding scale tax, the tax rate remains unchanged (see Annex 4).(C) agreement rates.
1. According to China and the relevant countries or regions have signed and entered into force of the FTA and preferential trade arrangements, under the 17 agreements, originating in 28 countries or regions, part of the imports of goods to implement the agreement tariff rate: First, China and New Zealand, Peru, Costa Rica, Switzerland, Iceland, South Korea, Australia, Pakistan, Georgia, Mauritius FTA to further reduce taxes; China - Switzerland FTA in accordance with the relevant provisions of the July 1, 2022 onwards for some of the expansion of information technology agreement products to reduce the agreement tax rate. Second, China and ASEAN, Chile, Singapore FTA, as well as the Mainland and Hong Kong, Macao, "Closer Economic Partnership Arrangement" (CEPA) and "Cross-Strait Economic Cooperation Framework Agreement" (ECFA) has completed the reduction of tariffs, and continue to implement the agreed tax rates. Third, the Asia-Pacific Trade Agreement (APTA) continues to be implemented, since July 1, 2022 for some of the expansion of information technology agreement products to reduce the agreement rate (see Schedule 5). 2. According to the Regional Comprehensive Economic Partnership Agreement (RCEP), originating in Japan, New Zealand, Australia, Brunei Darussalam, Cambodia, Laos, Singapore, Thailand, Vietnam and other nine parties that have entered into force of the first year of implementation of the agreement on the tariff rates (see Annex 5); the subsequent entry into force of the parties to the implementation of the time to be announced by the State Council Committee of Customs Tariffs and Excise Rules separately. In accordance with the provisions of the agreement "tariff differences" and other provisions, according to the RCEP country of origin of the imported goods to apply China's RCEP under the agreement on the other parties in force of the corresponding tariff rates. At the same time, the importer is allowed to apply for the application of China's RCEP under the highest agreed rate of duty on other parties in force; or in the case of the importer can provide the relevant proof, allowed to apply for the application of China's production of the goods related to the highest agreed rate of duty on other parties in force. 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 of the agreement on the implementation of some imported goods originating in Cambodia tax rate (see Schedule 5). 4. When the most-favored-nation tax rate is lower than or equal to the agreed rate, the agreement has provisions, according to the provisions of the relevant agreement; agreement does not provide, the lower of the two apply.(d) preferential tax rates.
The 44 least developed countries, such as Angola*** and other countries that have established diplomatic relations with me and completed the exchange of letters, are subject to preferential tariff rates (see Schedule 6).II. Export Tariff Rates
Export tariffs continue to be applied to 106 commodities, including ferrochrome, and export tariffs are raised on two commodities, including phosphorus other than yellow phosphorus and crude copper (see Schedule 7).Three, tariff lines
China's import and export tariff lines with the "Harmonized Commodity Description and Coding System" 2022 version of the simultaneous adjustment, and in accordance with the domestic needs of some of the tariff lines, notes to be adjusted (see Annex Table 1, 8 ~ 9). After the adjustment, the number of tariff items in the 2022 tariff code **** 8,930.Four, the implementation of time
The above program, unless otherwise specified, from January 1, 2022 onwards. Schedule tax code conversion corresponding table document 1 download http:// document 2 downloadhttp://
Some of the information technology products most-favored-nation tariff rate table http:// Imported goods provisional tariff rate table http:// Tariff Quota Commodity Tariff Schedulehttp://
The Implementation of FTAs and Preferential Trade Arrangements Tariff Schedule of the Year http://, Preferential Tariff Schedule for Products under the 97% Tariff Headings http:// Tariff Schedule for Exporter Commoditieshttp:// Strong>http:// Import and Export Tariff Schedule Adjustment Tablehttp:// Import and Export Tariff Schedule National Subheading Note Adjustment Tablehttp://