On December 15, 2008, the General Administration for Customs (GAC) issued the the Implementation Plan for the 2009 Customs Tariff which went into effect on January 1, 2009.
In line with China’s WTO tariff commitments, the Circular reduces the most favored nation rate (the MFN Rate) for fresh strawberries, provisionally preserved fruits and nuts (not for immediate consumption), millet wine and other fermented beverages, woven fabrics, and 85-plus percent polyester staple fabrics. After the adjustment, the general tariff rate for 2009 is 9.8 percent.
Commodities of eight classifications (wheat, corn, rice, sugar, wool, cotton, woven animal hair and chemical fertilizer) and under 45 tax codes are subject to a tariff quota restriction, and a higher tariff rate will be applied to goods imported above the quota. Sugar, for example, is subject to a tariff quota rate of 15 percent. Chemical fertilizers (including carbamide, compound fertilizer and ammonium dibasic phosphate) are subject to an interim tariff quota rate of 1 percent. Above-quota imported cotton is subject to a sliding tariff.
Fifty-five commodities, including frozen chicken, beer and petroleum, are subject to specific and compound tariffs. Specific tariff rates for certain photographic and video film items are also subject to adjustments.
In line with trade and preferential agreements that China has with other countries and regions, relevant commodities originating from such countries and regions continue to enjoy Bangladesh and Laos still enjoy the tariff rates set forth in the Asia-Pacific Trade Agreement. The same goes for certain commodities made in Brunei, Indonesia, Malaysia, Singapore, Thailand, Vietnam, Burma, Laos and Cambodia with respect to the China-ASEAN Free Trade Agreement, and certain commodities made in Chile, Pakistan, New Zealand and Singapore with respect to the free trade agreements between China and each of those countries, respectively. In addition, certain commodities made in Hong Kong (if the preferential policy toward countries of origin is applicable) and Macao enjoy zero tariff, and certain commodities made in the 41 least developed countries identified by the United Nations (including Laos, Ethiopia, and Afghanistan) enjoy special preferential tariff rates. The general tariff rate remains unchanged for these countries and regions.
Export duty rates under the Export Duty Regulations also remain unchanged, although certain commodities, including chemical fertilizer and other raw materials, are subject to interim duty rates or special export duties.