People'S Republic Of China Import And Export Tariff (2020) Issued

Announcement of the Customs Tariff Commission of the State Council on Issuing the People's Republic of China import and export tariff code (2020)

Notice of Tax Committee [2019] 9

According to the regulations of the People's Republic of China on import and export duties and relevant regulations, the People's Republic of China import and export tariff code (2020) is hereby promulgated and implemented since January 1, 2020. Where laws, administrative regulations, etc. provide otherwise for import and export tariff items and tax rates, such provisions shall be stipulated.

Annex: import and export tariff of People's Republic of China (2020)

Customs Tariff Commission of the State Council

December 26, 2019

China promulgated the import and export tariff code of People's Republic of China (2020).

According to the regulations of the People's Republic of China on import and export duties and relevant regulations, the Customs Tariff Commission of the State Council issued a notice and promulgated the People's Republic of China import and export tariff code (2020) (hereinafter referred to as the 2020 edition of the tax code), which has been implemented since January 1, 2020.

The import and export tariff code of the People's Republic of China (hereinafter referred to as the tax code) is an integral part of the import and export tariff Ordinance. It includes the import and export tariff items, tax rates and classification rules established according to the state tariff policy and relevant international agreements, and is the basis for customs to levy customs duties. The import and export tax items of the 2020 edition of the tariff code are the same as those of the 2019 edition of the tax code. No adjustment has been made; the 2020 edition of the tariff code most favoured nation tax rate, the import provisional tax rate, the agreement tax rate and the preferential tariff rate are adjusted on the basis of the 2019 edition of the tax code, according to the notice of the Customs Tariff Commission of the State Council Concerning the adjustment plan for provisional tariff rates (Tax Committee [2019] 50). In addition to the tax rates already announced in the 2020 edition of the tax code, laws, administrative regulations, and other provisions concerning the import and export tariff rates and tax rates are still in accordance with laws and administrative regulations.

The release of the 2020 edition of the tariff code will help to keep the transparency of tariff policy, provide more convenience for the public, and help to continuously optimize the business environment and promote the development of high quality trade.