Notice of the Tariff Commission of the State Council on the 2008 Tariff Implementation Plan

　　General Administration of Customs: The "2008 Tariff Implementation Plan" has been reviewed and approved at the 10th Plenary Session of the Customs Tariff Commission of the State Council and submitted to the State Council for approval. It will be implemented from January 1, 2008. This is hereby notified. Annex: 2008 Tariff Implementation Plan, Customs Tariff Commission of the State Council, December 14, 2007 Annex: 2008 Tariff Implementation Plan I. Import Tariff Adjustment (1) In accordance with the tariff reduction obligations committed by my country during its accession to the World Trade Organization, Import tariffs are adjusted as follows: 1. Reduce the most-favored-nation tax rates on 45 tax items such as polyethylene in the "Import Tariff"(see Schedule 1), and the most-favored-nation tax rates on other tax items remain unchanged. 2. Continue to implement customs verification and management for information technology products in 9 non-all tax items, and the tax items and rates remain unchanged; 3. Implement tariff quota management for 8 categories of goods with 45 tax items such as wheat. A 1% tax rate will be implemented on the quota tax rate of urea, compound fertilizer and diammonium hydrogen phosphate. A sliding tax of 5%-40% will be imposed on a certain amount of cotton imported outside the quota, and a specific tax of 0.57 yuan/kg will be levied on imported cotton with a sliding tax rate of less than 5%. The tax rates on other commodities remain unchanged (see Schedule 2); 4. Specific and compound taxes are implemented on 55 commodities such as photosensitive materials. (2) Implement a provisional tax rate on some imported goods such as dairy processing machines (see Schedule 3). (3) According to the trade or tariff preferential agreements signed by my country with relevant countries or regions, implement agreed tax rates for relevant countries or regions: 1. Continue to implement the "Asia-Pacific Trade Agreement" agreed tax rates for some goods originating in South Korea, India, Sri Lanka, Bangladesh and Laos, and the tax rates of some tax items are further reduced (see Schedule 4 [1]); 2. Continue to implement the China-ASEAN Free Trade Area Agreement tax rates for some goods originating in Brunei, Indonesia, Malaysia, Singapore, Thailand, the Philippines, Vietnam, Myanmar, Laos and Cambodia; 3. Continue to implement the China-Chile Free Trade Agreement tax rates for some goods originating in Chile, and the tax rates for some tax items are further reduced (see Schedule 4 [2]); 4. Continue to implement the "early harvest" and "comprehensive tax reduction" agreed tax rates in the China-Pakistan Free Trade Zone for some goods originating in Pakistan, and the tax rates of some tax items will be further reduced (see Schedule 4 [3]); 5. Continue to implement zero tariffs on products originating in China Hong Kong that have completed the approval of the origin standard, of which 17 products have recently completed the approval of the origin standard (see Schedule 4 [4]); 6. Continue to implement zero tariffs on products originating in China Macao that have been approved by the origin standards; (4) Implement preferential tax rates in accordance with the trade or tariff preferential agreements signed by my country with relevant countries or regions and relevant decisions of the State Council: 1. Under the framework of the "China-ASEAN Free Trade Area", continue to implement preferential tax rates on some products originating in Laos, Cambodia and Myanmar; 2. Under the framework of the "Asia-Pacific Trade Agreement", continue to implement preferential tax rates on some products originating in Laos and Bangladesh; 3. Continue to implement preferential tax rates on some goods originating in 30 African least developed countries including the Republic of Benin; 4. Continue to implement preferential tax rates on some goods originating in 5 least developed countries including the Republic of Yemen. (5) The ordinary tax rate remains unchanged. 2. Adjustment of export tariffs (1) The export tax rate of the "Export Tariff" remains unchanged; (2) Provisional tax rates are implemented on some export commodities such as billets, among which, seasonal temporary tax rates are levied on exports of urea and ammonium phosphate for general trade and small-scale border trade (see Schedule 5). 3. Adjustment of tariff items Some tax items were adjusted (see Schedule 6). After the adjustment, there were a total of 7758 tax items in the 2008 edition. Note: Schedules 1, 3 and 5 are attached, and other schedules are omitted. Schedule 1:2008 MFN Tax Rate Adjustment Schedule 3:2008 Provisional Import Tax Rate Schedule 5:2008 Provisional Export Tax Rate Schedule