Normal Rates and Notification RequirementsWhere are normal customs duty rates for your jurisdiction listed? Is there an exemption for low-value shipments, and if so, at what level? Is there a legally binding system of information for applied tariffs or similar in place? Are there prior notification requirements for imports?
Normal customs duty rates, most favoured nation (MFN) rates, provisional tariff rates, and relevant regulatory conditions are listed on the Ministry of Commerce (MOFCOM) website or the General Administration of Customs (GAC) website.
Regarding the low-value exemption, the Circular on Tax Policy for Cross-Border E-commerce Retail Imports and the Circular on Improving Tax Policies for Cross-Border E-commerce Retail Imports state that the threshold for a single transaction of imported goods through cross-border e-commerce is 5,000 yuan, with an annual threshold for individuals of 26,000 yuan. For goods within these thresholds, the tariff is temporarily set at zero per cent. The exemption for import VAT and consumption duties is removed, and import VAT and consumption tax are temporarily levied at 70 per cent of the statutory tax payable.
Special Rates and Preferential Treatment
Where are special tariff rates, such as under free trade agreements or preferential tariffs, and countries that are given preference listed?
According to the Regulations on Import and Export Duties of the People’s Republic of China and the Tariff Law of the People's Republic of China, which will be formally implemented on 1 December 2024, the current import tariff rates include MFN rates, conventional tariff rates, preferential tariff rates, and general tariff rates.
Special tariff rates and adjustments for 2024 can be found in Announcement No. 10 of the Customs Tariff Commission of the State Council of 2023 and GAC Announcement No. 196 of 2023.
How can GSP treatment for a product be obtained or removed?
China does not have a formal Generalised Scheme of Preferences (GSP). As of 1 December 2021, goods exported from China to 32 countries, including EU member states, Canada, Liechtenstein, Turkey, Ukraine, and the United Kingdom, no longer benefit from preferential GSP treatment.
Additionally, as of 25 December 2023, zero tariffs will apply to 98 per cent of imported products originating from six least-developed countries: Angola, Gambia, the Democratic Republic of the Congo, Madagascar, Mali, and Mauritania.
Duty Suspension Regime
Is there a duty suspension regime in place? How can duty suspension be obtained?
The Regulations on Import and Export Duties of the People’s Republic of China and the Tariff Law of the People's Republic of China, to be implemented from 1 December 2024, allow for temporary duty exemptions on certain imported products approved by GAC. These include:
Goods exhibited or used in exhibitions, trade fairs, and similar activities
Articles used in cultural or sports exchange performances or competitions
Devices, equipment, or articles used in news reporting or producing films/TV programmes
Equipment for scientific research, education, or medical activities
Means of transport and special vehicles for these activities
Samples of goods
Instruments and tools for equipment installation, debugging, or testing
Containers for holding goods
Other goods not for commercial purposes
To qualify for duty suspension, goods must meet the following criteria:
Be re-exported within six months, with the option to apply for an extension
A security deposit must be paid by the importer
Approval from GAC
ChallengeWhere can customs decisions be challenged in your jurisdiction? What are the procedures?
Customs decisions can be challenged through administrative reconsiderations or administrative litigation.
Interested parties may apply for administrative reconsideration within 60 days of being notified of the specific customs action, and the customs administrative reconsideration authority typically decides within 60 days.
If dissatisfied with the reconsideration decision, parties may file a lawsuit within 15 days of receiving the written decision, or file a lawsuit within six months from the date the customs action was taken. For customs decisions related to import or export taxes, traders must first apply for reconsideration before filing a lawsuit.
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