December 9th, 2011 - China's PRC State Council Tariffs and Tax Standards Commission released its schedule for import and export tariffs of 2012. The announcement sees a reduction in over 730 tariffs and a change to the way cotton is taxed, making it more expensive to import.



  • 2 harmful
  • 0 neutral
  • 2 liberalising


PRC State Council Tariffs and Tax Standards Commission, December 9th 2012. (国务院关税税则委员会关于2012年关税实施方案的通知)

Inception date: 01 Jan 2012 | Removal date: open ended

Import tariff

In the December 2011 announcement from the PRC State Tariff Commission, eight import tariffs were raised. Four of these were removed or changed at the end of the year; the rest were renewed at least one further year.

In addition, the threshold of dutiable value for cotton imports to be subject to the sliding-scale duty was raised from USD 1.79 to 2.19/kg (CNY 11.397 to 14.000).

Imports at less than this dutiable value will be taxed according to the cotton sliding duty formula. The effect of this is that cotton priced at between USD 1.79 and 2.19/kg will incur a higher tariff on import, the exact amount depending on the formula.

Imports with a dutiable value of over USD 2.19/kg will be taxed at a flat rate of USD 0.089/kg.

The change is aimed at increasing the cost of importing cheap cotton, to stimulate the domestic mass-produced cotton market in China.

Inception date: 01 Jan 2012 | Removal date: open ended

Export tax

The plan also contained a schedule of temporary export tariffs for 2012. Among the changes were 7 products that had their export tariffs lowered.

As of 2017, said lowerings are all still in effect.

Inception date: 01 Jan 2012 | Removal date: 31 Dec 2012

Export tax

Also contained in the schedule of export tariffs were temporary increases for 21 products, as listed here. One of these was altered at the end of the year. The remainder remained in place until the end of 2015.