China News Service, December 31. According to the official WeChat news of the General Administration of Customs, according to the "2022 Tariff Adjustment Plan" attached to the "Notice of the State Council Tariff Commission on the 2022 Tariff Adjustment Plan" (Tax Committee [2021] No. 18) , Starting from January 1, 2022, the import and export tariffs of some commodities will be adjusted.
In order to implement the policy accurately, the relevant matters are hereby announced as follows:
1. The main content of the "2022 Tariff Adjustment Plan"
(1) Import tariff rate.
1. Most-favored-nation tax rate.
(1) The most-favored-nation tax rate and ordinary tax rate will be adjusted accordingly in accordance with the transition of the tax regulations and the adjustment of tax items.
(2) The most-favored-nation tax rate for information technology products listed in the schedule of the "Amendment to the Tariff Concession Schedule of the People's Republic of China on the Accession of the World Trade Organization" will be implemented on July 1, 2022.
(3) Provisional import tariff rates will be implemented for 954 commodities (excluding tariff quota commodities); from July 1, 2022, the provisional import tariff rates for products covered by 7 information technology agreements will be cancelled.
(4) The most-favored-nation tax rate applies to imported goods originating in the Republic of Seychelles and the Democratic Republic of Sao Tome and Principe.
2. Tariff quota tax rate.
Continue to implement tariff quota management on eight categories of commodities including wheat, and the tax rate remains unchanged.
Among them, the quota tax rate for urea, compound fertilizer, and ammonium hydrogen phosphate fertilizer will continue to implement the temporary import tax rate, and the tax rate will remain unchanged.
Continue to implement sliding tariffs on a certain amount of additional imported cotton, and the tax rate will remain unchanged.
3. Conventional tax rates and preferential tax rates.
(1) In accordance with the free trade agreements or preferential trade arrangements that my country has signed and entered into force with relevant countries or regions, continue to implement agreed tariff rates on some imported goods originating in 28 countries or regions under 17 agreements.
(2) According to the "Regional Comprehensive Economic Partnership Agreement" (RCEP), the tariff rate for the first year of the agreement on originating goods under the RCEP of 9 contracting parties including Japan and New Zealand will be implemented. The Tariff Commission will announce separately.
In accordance with the provisions of the agreement "tariff difference" and other provisions, according to the country of origin of the RCEP of the imported goods, the corresponding treaty tax rate of my country under the RCEP to other contracting parties that has entered into force shall be applied.
At the same time, the consignee of imported goods or its agent (hereinafter referred to as the importer) is allowed to apply for the application of my country’s highest treaty tariff rate for other contracting parties that have entered into force under the RCEP; the importer is allowed to apply for the application if the relevant certificate can be provided my country's highest treaty tax rate for other contracting parties that have entered into force related to the production of the goods.
(3) According to the "Free Trade Agreement between the Government of the People's Republic of China and the Government of the Royal Kingdom of Cambodia", the first-year tax rate of the agreement is applied to some imported goods originating in Cambodia.
(4) When the most-favored-nation tax rate is lower than or equal to the agreed tax rate, if the agreement has provisions, it shall be implemented in accordance with the relevant agreement; if the agreement has no provisions, the two shall apply from the lower.
(5) Preferential tax rates will be implemented for 44 least developed countries including the Republic of Angola that have established diplomatic relations with my country and completed the exchange of notes.
(2) Export tariff rate.
Continue to impose export tariffs on 106 items including ferrochrome, and increase the export tariffs on two items including phosphorous and blister copper other than yellow phosphorous.
(3) Tax rules and tax items.
my country's import and export tariff items will be adjusted simultaneously with the 2022 revision of the "Commodity Names and Coding Harmonized System", and some tariff items and notes will be adjusted according to domestic needs.
After adjustment, the total number of tax items in 2022 will be 8,930.
(4) Implementation time and others.
Unless otherwise specified, the above plan will be implemented from January 1, 2022. The specific tax items and tax rates are subject to the "2022 Tariff Adjustment Plan".
2. Matters related to import and export customs clearance
(1) "Import and Export Tariff Commodities and Item Notes".
According to the 2022 edition of the "Commodity Description and Coding System Notes" issued by the World Customs Organization and related amendments, the General Administration of Customs has made simultaneous revisions to the "Import and Export Tariff Commodities and Item Notes" and adjusted part of the translation content, which has been released to the General Customs Agency portal.
(2) "The Catalogue of Customs Declaration of Import and Export Commodities of the People's Republic of China."
According to the "2022 Tariff Adjustment Plan", the tariff items, tax rate content and the "Customs Import and Export Commodity Declaration Catalogue of the People's Republic of China" (2022 edition) can be inquired through the portal of the General Administration of Customs for reference for customs clearance.
(3) Commodity classification decisions and administrative rulings.
According to the "Interim Measures for the Administration of Administrative Rulings of the Customs of the People's Republic of China" (Order No. 92 of the General Administration of Customs) and the "Administrative Regulations of the Customs of the People's Republic of China on the Classification of Imported and Exported Goods" (Order No. 252 of the General Administration of Customs), due to tax item adjustments The list of commodity classification decisions and administrative rulings that have become invalid due to other reasons have been published on the portal website of the General Administration of Customs and updated dynamically.
(4) Customs commodity code.
In order to effectively implement the 2022 most-favored-nation tax rate of information technology products, the provisional tariff rate of import and export commodities, and anti-dumping and countervailing measures, the General Administration of Customs has compiled the "2022 Non-Full Tax Items Information Technology Products Corresponding Customs Commodity Number Table" and "2022 Non-Full Tax Items" The Provisional Tariff Rate of Import and Export Commodities Corresponds to the Customs Commodity Number Table, and the Anti-dumping and Countervailing Commodities Corresponding to the Customs Commodity Number Adjustment Table in 2022 (see Attachments 1-3) are for reference for declaration by relevant enterprises. The applicable scope of policies and measures is based on the 2022 Tariff The "Adjustment Plan" and the contents of the announcement of anti-dumping and countervailing measures shall prevail.