Tariffs
关税 — Customs duties on imports and exports
Tariffs 关税
Tariff Law of the PRC (中华人民共和国关税法) Adopted April 26, 2024. Effective December 1, 2024.
The Customs levies tariffs on goods permitted for import and export and on inbound articles.
Taxpayers
- Consignees of imported goods (进口货物的收货人)
- Consigners of goods for export (出口货物的发货人)
- Carriers or recipients of inbound articles (进境物品的携带人或收件人)
Tariff Rates
- Overall tariff rate: 7.3% (since July 1, 2023, after fulfilling WTO ITA expansion commitments)
- Most-favored-nation (MFN) rates apply to WTO members
- Provisional rates (暂定税率) lower than MFN rates apply to certain goods — since January 1, 2025, covering 935 items
- Conventional rates apply under FTAs and regional trade agreements
Recent Developments
China has proactively reduced import tariffs in recent years, including substantial reductions on pharmaceuticals, automobiles, auto parts, and consumer goods.
Key Regulations
- Tariff Law of the PRC (中华人民共和国关税法, 2024)
- Regulations on Import and Export Duties (进出口关税条例)
Consumption Tax
消费税 — Consumption Tax (excise tax on specific consumer goods)
Property Taxes
财产税 — House Property Tax, Vehicle & Vessel Tax, Urban Land Use Tax
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