Click the latest China Customs Tariff Inquiry Form in 2009. 2. At present, the latest import tax rate table in 2004 is still widely used: Announcement No.46 of the General Administration of Customs of the People's Republic of China in 2004.
With the approval of the State Council, the tax items and tax rates of People's Republic of China (PRC) Import and Export Tariff will be adjusted from June 65438+1 October1day, 2005 (the adjusted 2005 version of People's Republic of China (PRC) Import and Export Tariff will be published by China Financial and Economic Publishing House). The relevant adjustments are hereby announced as follows:
I. About tariff items
In 2005, 77 tax items were added, 2 tax items were deleted and 4 commodity names were modified (see annex 1 for details).
The total number of adjusted tax items increased from 7475 in 2004 to 7550.
Second, about import tariffs.
(1) About MFN tariff rate
1. Reduce the MFN tariff rate for 980 items such as mask aligner, and keep the MFN tariff rate for other items unchanged. After the adjustment, the overall tariff level decreased from 10.4% in 2004 to 9.9%.
2. Continue to implement the customs write-off management for 13 non-full tax information technology products with zero tax rate (the product variety is the same as that in 2004, and the tax item is increased from 12 to 13 due to the breakdown of tax items, see Annex II for details).
3. Continue to implement tariff quota management for agricultural products such as wheat 10 and three kinds of fertilizers such as diammonium phosphate. Among them, the tariff rate of soybean oil, palm oil and rapeseed oil decreased from 30.7% to 19.9%, and the tariff rate of other tariff quota commodities remained unchanged (see Annex III for details).
4. Continue to implement specific tax and compound tax on 53 kinds of goods such as photosensitive materials, and adjust the tax rate of 18 kinds of goods such as films (see Annex 4 for details).
(2) About the provisional tax rate
In 2005, the MFN provisional tariff rate was applied to 233 imported commodities such as Greenland butterfly fish (see Annex V for details).
(3) About the agreed tax rate
According to the tariff agreement signed between China and relevant countries or regions, the agreed tariff rate will be implemented for relevant countries or regions in 2005 (see People's Republic of China (PRC) Import and Export Tariff, 2005). The relevant information is as follows:
1. Apply the Bangkok Agreement tariff rate to 9 17 tariff items originating in Korea, Sri Lanka, Bangladesh, India and Laos.
2. The preferential tariff rate of 9 17 commodities originating in Pakistan is the same as that of Bangkok Agreement.
3. The "early harvest" tax rate is applied to some commodities originating in nine ASEAN member countries (Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Singapore, Thailand and Vietnam), of which 340 tax items are uniformly applicable to all countries and 262 tax items are applicable to different countries.
4. Implement zero tariff on fruits and vegetables of 194 tax items originating in Thailand and Singapore.
5. Zero tariff will be applied to the products with tax item 1 108 originating in the mainland of China and Hong Kong, among which the products with tax item 189 need to be produced and can only be applied after being confirmed by the mainland and Hong Kong.
6. Zero tariff will be applied to 509 items of products originating in China Mainland and Macao, of which 66 items of products can only be implemented after being confirmed by the Mainland and Macao.
(4) About preferential tax rate
According to the tariff agreements signed between China and relevant countries or regions, preferential tax rates were applied to relevant countries or regions in 2005 (see People's Republic of China (PRC) Import and Export Tariff, 2005). The relevant information is as follows:
1. Continue to implement preferential tax rates for some commodities originating in Cambodia, Myanmar, Laos and Bangladesh, with tax items of 355, 133, 239 and 20 respectively.
2. Impose preferential zero tariff on goods with 190 tax items originating in 25 African least developed countries, such as Sudan (the customs declaration form should be filled in according to the "specific requirements for not implementing the network management of certificate of origin" in Announcement No.72 of the General Administration of Customs in 2003, and its "preferential trade agreement code" is "05").
(5) The total import tax rate remained unchanged in 2005.
Three. About export tariffs
(1) Tariff export tax rate: In 2005, the export tariff items and tax rates will remain unchanged (see People's Republic of China (PRC) Import and Export Tariff 2005 for details).
(II) Provisional export tax rate: In 2005, the provisional export tax rate was applied to the export commodities such as eel fry 174, among which:
1. The new provisional tax rates are as follows:
(1) 260 yuan's provisional export tariff will be levied per ton of exported urea, and the tax collection period will be from 1 in October 2005 to 3 1 in March 2005 (see Annex 6 for details);
(2) The provisional export tax rate shall be applied to the textile tax item 148 (involving some garments in chapters 6 1 and 62), including general trade, processing trade and small-scale border trade in specific areas. The specific commodities and collection methods shall be announced separately.
2. Export tariff ***37 tax items, of which 25 tax items are subject to provisional tax rate (some commodities under 2 tax items are subject to provisional tax rate). Among them, when the provisional export tariff is imposed on unwrought aluminum, the scope of collection includes processing trade goods (see Annex 6 for details).
It is hereby announced. December 30th, 2004