2022 Customs Tariff PDF Download

Rules and Explanations

The Import and Export Tariff of the People's Republic of China (hereinafter referred to as the "Tariff") is a component of the Regulations of the People's Republic of China on Import and Export Duties (hereinafter referred to as the "Regulations"), and mainly includes the import tariff, export tariff, rules and explanations, etc. The Customs Tariff Commission of the State Council is responsible for the adjustment and interpretation of the tariff lines and rates of the Tariff, and for the compilation and publication of the Tariff. I. Import Tariff The import tariff includes the schedule of tariff lines and rates, the General Rules for the Interpretation of the Harmonized System, Section Notes, Chapter Notes, Subheading Notes, and National Subheading Notes. The schedule of tariff lines and rates sets out columns including serial number, tariff line number, description of goods, most-favored-nation rate, agreement rate, preferential rate, and general rate.

(1) Tariff Lines Tariff lines are based on the Harmonized Commodity Description and Coding System of the World Customs Organization (hereinafter referred to as the "Harmonized System"), and consist of tariff line numbers (hereinafter referred to as "tariff numbers") and schedule provisions. The tariff numbers are listed in the tariff line number column, and the schedule provisions are listed in the description of goods column. The tariff number adopts an 8-digit coding structure, with the first 6 digits and the corresponding schedule provisions consistent with the Harmonized System; the 7th and 8th digits and the corresponding schedule provisions are formulated in accordance with the classification principles and methods of the Harmonized System and based on China's actual needs. The rules applicable to tariff lines include classification rules, etc. The commodity classification of import and export goods shall be determined in accordance with the schedule provisions and the General Rules for the Interpretation of the Harmonized System, Section Notes, Chapter Notes, Subheading Notes, National Subheading Notes, and other classification notes stipulated in the Tariff, and shall be classified under the corresponding tariff number.

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