General Administration of Customs Announcement No. 196 of 2023 (Announcement on the Implementation of the 2024 Tariff Adjustment Plan and Other Policy-Related Matters)

According to the “Announcement of the Tariff Committee of the State Council on the Tariff Adjustment Plan for 2024″ (Tax Committee Announcement [2023] No. 10), starting from January 1, 2024, the import and export tariffs on some commodities will be adjusted. For accurate implementation, the relevant matters are hereby announced as follows:

1. Requirements for declaration of customs commodity numbers related to import and export tax policies

In order to effectively implement the 2024 most-favored-nation tariff rate for information technology products, the provisional tariff rate for import and export commodities, the import value-added tax policy for anti-cancer drugs and rare disease drugs, the import consumption tax policy for some oil products, and the list of goods excluded from the extension of tariffs imposed on the United States, the General Administration of Customs has split the 10-digit customs commodity numbers for the goods subject to the import and export tax policies for non-full tariff items, and compiled the “2024 Customs Commodity Number Table for Information Technology Products Corresponding to Non-Full Tax Items for Import and Export”, “2024 Customs Commodity Number Table for Provisional Tax Rate Goods for Import and Export Non-Full Tax Items”, “2024 Customs Commodity Number Table for Some Goods Subject to Import Value-added Tax and Consumption Tax Policies for Non-Full Tax Items for Import and Export”, “2024 Customs Commodity Number Table for Goods Subject to Import Value-added Tax and Consumption Tax Policies for Non-Full Tax Items for Import and Export Non-Full Tax Items for Extension of Tariffs on the United States” (see Attachments 1-4).

When an enterprise imports or exports goods that meet the above-mentioned import and export tax policy provisions, it shall declare the goods according to the corresponding table listed in the annex to this announcement. The scope of application of the policy shall be subject to the 2024 Tariff Adjustment Plan, relevant import value-added tax and consumption tax policies and other regulations.

II. Other related matters

(I) “Import and Export Tariff Commodity and Item Notes”.

According to the relevant revisions of the World Customs Organization to the 2022 edition of the “Commodity Name and Coding System Notes”, the General Administration of Customs has revised the “Import and Export Tariff Commodity and Item Notes” (2022 edition) and adjusted some translation content, which has been published on the General Administration of Customs portal website.

(II) Tariff items, tax rates and standardized declaration inquiries.

The tariff items, tax rates and the customs import and export tax-related standardized declaration catalog (2024 edition) adjusted according to the “2024 Tariff Adjustment Plan” can be queried through the General Administration of Customs portal website for reference.

(III) 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” (General Administration of Customs Order No. 92) and the “Regulations on the Administration of Commodity Classification of Import and Export Goods of the Customs of the People’s Republic of China” (General Administration of Customs Order No. 252), the list of commodity classification decisions and administrative rulings that have become invalid due to tariff item adjustments and other reasons will be published on the portal website of the General Administration of Customs and updated dynamically.