China Revises Categorization of Imported Goods and Tariff Rates

Posted by Reading Time: 2 minutes

Mar. 30 – China’s General Administration of Customs (GAC) issued the newly-revised “Table of Categorization for the Imported Articles of the PRC” (“Table of Categorization”) on Wednesday, March 28. The revised categorization will be effective from April 15, 2012. The complete table, including categories of goods and their respective tariff rates, can be found below.

The “Table of Customs Value for the Imported Articles of the PRC (GAC [2012] No. 15)” (“Table of Customs Value”) was also issued by the GAC on March 28 and is set to come into effect from April 15, 2012. The corresponding customs values of the products in the Table of Categorization can be found in the revised Table of Customs Value. If the imported product is not included in the Table of Customs Value, its customs value will be determined according to the general sales price of similar products in the same region. If the actual price of the product is double (or more than double) the customs value listed in the Table of Customs Value, or is half (or less than half) the customs value, a receipt or related certificates should be provided to Customs for determining the actual customs value of the product. For detailed customs values and tariff rates, please visit the GAC’s website here.

Furthermore, from April 15, 2012, the current “Table of Categorization of Import Duties for Incoming Passengers’ Baggage and Personal Mailing Items” and the “Table of Customs Value of Incoming Passengers’ Baggage and Personal Mailing Items (GAG gonggao [2002] No. 4)” will cease to be in effect.

Dezan Shira & Associates is a boutique professional services firm providing foreign direct investment business advisory, tax, accounting, payroll and due diligence services for multinational clients in China. The firm specializes in assisting foreign enterprises with their tax obligations. For further advice and specifics relating to these recent measures, please email, visit, or download the firm’s brochure here.

Related Reading

The China Tax Guide (Fifth Edition)
This popular book, fully updated with all recent tax changes and amendments, details all taxes in China affecting businesses and individuals, how to calculate the amounts due, tax registration and filing procedures, tax minimization techniques, and claiming VAT rebates. It also details good financial management techniques, handling negotiations with the tax bureau and annual audit and compliance procedures.

China Adjusts Import Duty Rates for Certain Products

China Amends Import Duty Policy for Major Technical Equipment

China Processing Plants to Enjoy Tax Exemptions after Converting to FIEs

China Announces Import Tax Treatment to Encouraged Foreign Invested Projects

Six Key Points Regarding China’s Tax Reforms in 2012

Costs on Tax Control Equipment Now VAT Free