Notice on Tariff Adjustment Plan

Tax Commission [2016] No. 31

General Administration of Customs:

The “2017 Tariff Adjustment Plan” has been reviewed and approved by the seventh plenary session of the Tariff Commission of the State Council and submitted to the State Council for approval. It will be implemented from January 1, 2017.

This is to inform you.

Attachment: 2017 Tariff Adjustment Plan

State Council Tariff Commission

December 19, 2016

Attachment:

2017 Tariff Adjustment Plan

1. Import tariff rates

(1) Most-favored-nation tax rate.

1. The first tax reduction will continue to be implemented from January 1, 2017 to June 30, 2017 on the most-favored nation tax rate for information technology products listed in the “Amendment to the Tariff Concession Schedule of the People’s Republic of China’s Accession to the World Trade Organization”. The second tax reduction will be implemented from July 1, 2017 (see Appendix 1 for details).

2. From January 1, 2017, provisional tax rates will be implemented on 822 imported goods. From July 1, 2017, the scope of goods subject to provisional tax rates for imported goods will be reduced to 805 items (for details, see Schedule 2).

(2) Tariff quota rate.

Continue to implement tariff quota management for eight categories of commodities including wheat, and the tax rates will remain unchanged. Among them, the quota tax rate for three types of chemical fertilizers: urea, compound fertilizer, and ammonium hydrogen phosphate will continue to implement a tentative tax rate of 1%. Continue to implement sliding tax on a certain amount of cotton imported outside the quota (see Appendix 3 for details).

(3) Agreed tax rate.

Based on the trade or tariff preference agreements signed between my country and relevant countries or regions, the agreed tax rates will be implemented for the relevant countries or regions:

1. The agreement tax rates for some products under China’s free trade agreements with Australia, Pakistan, Switzerland, Costa Rica, Iceland, South Korea, New Zealand, and Peru, as well as the Mainland’s Closer Economic and Trade Arrangements (CEPA) with Hong Kong and Macao, have been further reduced ( See Appendix 4 for details).

2. Commodities under the free trade agreement between China and ASEAN, Chile, and Singapore, the Asia-Pacific Trade Agreement, and the Cross-Strait Economic Cooperation Framework Agreement (ECFA) will continue to implement agreement tax rates, and the scope of commodities and tax rates will remain unchanged (for details, see Schedule 4).

(4) Preferential tax rate.

Preferential tax rates will continue to be implemented for relevant least developed countries, and the scope of commodities and tax rates will remain unchanged (see Appendix 5 for details).

2. Export tariff rates

Export tariffs are levied on 213 export commodities such as ferrochrome, of which 50 have a tentative tax rate of zero (see Appendix 6 for details).

3. Tariff Items

In 2017, my country’s import and export tariffs and the “Coordinated Commodity Description and Coding System” were simultaneously revised (see Appendix 7 for details). Some tax items will be adjusted according to domestic needs (see Appendix 8 for details). After revision and adjustment, the number of tax items in the 2017 tax code totaled 8,547.

Attachment: 1. Most-favored-nation tax rate table for some information technology products

　2. Temporary most-favored-nation tax rate table for imported goods

　3. Tariff quota commodity tax item and tax rate table

　4. Imported goods agreement tax rate table (temporarily omitted)

5. Preferential tax rate table for imported goods (temporarily omitted)

　6. Export commodity tax rate table

7.2016-2017 Tariff Code Transition Correspondence Table (1), (2) (tentatively omitted)

8. Import and export tariff adjustment table

Attachment download:

Appendix 1 Most-favored-nation tax rate table for some information technology products.pdf

Schedule 2 Temporary Most Favored Nation Tax Rate Table for Imported Goods.pdf

Schedule 3 Tariff Quota Commodity Tax Item and Rate Table.pdf

Schedule 6 Export Commodity Tax Rate Table.pdf

Schedule 8 Import and Export Tariff Item Adjustment Table.pdf

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