IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Dec 2014 | Removal date: open ended
Still in force

Internal taxation of imports

On 28 November 2014, the General Administration of Customs of China (GACC) issued the GACC Announcement No.85 with regards to the adjustment to consumption tax on importation of certain products.
 
Following adjustments will be effective on 1 December 2014:

  1. Cancelation of the consumption tax on imports of motorcycles with reciprocating internal combustion piston engine of a cylinder capacity less than 250 cmł (HS: 8711100090, 8711201000, 8711202000, 8711203000, 8711204000, 8711205000). Previously, the applied consumption tax was 3%.
  2. Cancelation ofthe consumption tax on imports of tyres used on automobiles (HS: 4011100090, 4011200019,4011200099). Previously, the applied consumption tax was 3%.
  3. Cancelation ofthe heading of petroleum oils containing lead, the consumption tax on imports of petrolem oils containing lead are levied at the same level as petroleum oil not containing lead. (HS: 27101210)
  4. Cancelation of the consumption tax on import of ethanol. The previous heading "Alcohol" shall be changed into "Alcoholic Drink" (HS: 2106902000, 2207100000, 2207200010, 2207200090). Previously, the consumption tax on importation of ethanol was applied at 5%.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

239 Food products n.e.c.
2106 Food preparations not elsewhere specified or included.
210690 Other
333 Petroleum oils & oils of bituminous materials, other than crude
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic con
271012 Light oils and preparations
271019 Other
271020 Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the bas
361 Rubber tyres & tubes
4011 New pneumatic tyres, of rubber.
401110 Of a kind used on motor cars (including station wagons and racing cars)
401120 Of a kind used on buses or lorries
401130 Of a kind used on aircraft
401140 Of a kind used on motorcycles
401150 Of a kind used on bicycles
401162 Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
401163 Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm
401193 Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
401194 Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm
401199 Other
499 Other transport equipment & parts
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars.
871140 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc
871150 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc

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