ANNOUNCEMENT 28 Nov 2014

In November 2014, the government of China announced a change to the import-specific domestic duties.

NUMBER OF INTERVENTIONS

1

  • 0 harmful
  • 0 neutral
  • 1 liberalising
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 SECTORS