Notice on 2012 Tariff Implementation Plan

Taxation Committee [2011] No. 27

General Administration of Customs:

The “Curriculum Implementation Plan for 2012” has been reviewed and passed at the eighth plenary session of the Customs Tariff Commission of the State Council and submitted to the State Council for approval. Implementation will take effect on January 1, 2012.

Notice is hereby given.

Attachment: Tariff Implementation Plan for 2012

State Council Customs Tariff Commission

December 9, 2001

annex:

Tariff Implementation Plan for 2012

I. Import tariff adjustment

(i) Most favored nation tax rates:

1. The MFN rate remains unchanged.

2. We continue to apply specific taxes or compound taxes on 52 kinds of products such as photosensitive materials (see Attached Table 1).

3. The tariff quota management continues to be implemented for 47 categories of commodities such as wheat. A certain amount of cotton with additional imports will continue to be subject to a provisional tax rate in the form of a sliding tax, and the sliding criterion will be properly adjusted. For fertilizers such as urea, compound fertilizer and diammonium phosphate, a tentative quota tax rate of 1% will continue to be implemented (see Table 2).

4. The nine-individual information technology products continue to be subject to customs verification management.

(II) Implement a provisional tax rate on certain imported commodities such as fuel oil (see Annex III).

(3) According to the trade or tariff preference agreement signed between China and the relevant countries or regions, the treaty tax rate shall be applied to the relevant countries or regions (see the Fourth Schedule):

1. Continued implementation of Asia-Pacific trade agreement tax rates on 1,860 tax items originating in South Korea, India, Sri Lanka, Bangladesh and Laos;

2. To continue to implement the China-ASEAN free trade agreement tax rate for certain taxable commodities originating in Brunei, Indonesia, Malaysia, Singapore, Thailand, the Philippines, Vietnam, Myanmar, Laos and Cambodia;

3. Continued implementation of the China-Chile Free Trade Agreement tax rate on 7,265 tax items originating in Chile;

4. Continued implementation of the China-Pakistan free trade agreement tax rate on 6,466 tax items originating in Pakistan;

5. Continued implementation of the China-New Zealand Free Trade Agreement tax rate on 7276 tax items originating in New Zealand;

6. Continued implementation of the China-Singapore Free Trade Agreement tax rate on 2,766 taxable items originating in Singapore;

7. Continue to implement the China-Peru free trade agreement tax rate on 7042 tax items originating in Peru;

8. Continued implementation of the China-Costa Rica Free Trade Agreement tax rate on 7239 tax items originating in Costa Rica;

9. Zero tariffs on 1,734 tax items originating in the Hong Kong region and having preferential origin criteria;

10. Zero tariffs on 1,259 tax items originating in the Macau region and having preferential origin criteria;

11. The 608 taxable goods originating in the Taiwan region continue to implement the early-harvest plan agreement tariff rate for the goods trade under the Cross-Strait Economic Cooperation Framework Agreement.

(d) According to trade or tariff preference agreements, bilateral exchange notes and relevant State Council decisions signed by China and relevant countries or regions, Ethiopia, Benin, Burundi, Eritrea, Djibouti, Congo, Guinea, Guinea-Bissau, Comoros, Liberia, Madagascar, Mali, Malawi, Mauritania, Mozambique, Rwanda, Sierra Leone, Sudan, Tanzania, Togo, Uganda, Zambia, Lesotho, Chad, Central Africa, Afghanistan, Bangladesh, Nepal, Timor-Leste, Yemen, Samoa, In Vanuatu, Equatorial Guinea, Angola, Senegal, Niger, Somalia, Laos, Myanmar and Cambodia, 40 UN-concerned LDCs have implemented preferential tax rates (see Table 5).

(e) Ordinary tax rates remain unchanged.

Second, export tariff adjustment

(1) The export tax rate of the "export tariff" remains unchanged;

(2) To impose a provisional tax rate on some exported products such as ferrochromium; and to impose special export tariffs on certain chemical fertilizers (see Annex 6).

Third, the tax tariff adjustment

According to the revised situation of the World Customs Organization's 2012 edition of the "Harmonious System" catalog, combined with China's actual production and trade, the tariff line of China's taxation will be converted accordingly (see Annex 7), and some tax terms and tariffs will be adjusted according to domestic needs (see attached table). Eight). After conversion and adjustment, the total number of royalties for 2012 is 8,194.

Note: After the first, second, third, sixth and eighth schedules are attached, the remaining schedules are temporarily held.

Schedules: I. Specific Taxes and Compound Tax Rates for Imported Commodities

II. Tariff Quota Merchandise Import Tax Rate Table

Third, the temporary tariff rate of imported goods

Fourth, the import goods agreement tax rate table

V. Table of preferential tax rates for imported goods

Six, export commodity tax rate table

Seventh, 2011-2012 taxation version transfer correspondence table

VIII. Import and Export Tax Tariff Adjustment Table