According to the Announcement of the Customs Tariff Commission of The State Council on the 2023 Tariff Adjustment Plan (Announcement No. 11 of the Tax Commission 2022), the import and export tariffs of some commodities will be adjusted from January 1, 2023。For accurate implementation, the relevant customs clearance matters are hereby announced as follows:
Requirements for declaration of customs commodity numbers involving import and export tax policies
In order to effectively implement the 2023 most-favored-nation tax rate on information technology products, the provisional tax rate on imports and exports, the value-added tax policy on imports such as cancer drugs and rare disease drugs, the consumption tax policy on imports such as some oil products, and the extended list of goods excluded from tariffs imposed by the United States，The General Administration of Customs has divided 10 customs commodity numbers for commodities that are not subject to import and export tax policies for all tax items，And compiled the "2023 Import and export of non-full tax items of information technology products corresponding to the Customs commodity number Table", "2023 Import and export of non-full tax items of the provisional tax rate of goods corresponding to the customs commodity number table", import and export of non-full tax items applicable to the import value-added tax and consumption tax policy of some goods corresponding to the Customs commodity number table ", "2023 import and export of non-full tax items of the United States and CanadaCustoms Commodity Code Table of the Goods on the Tariff Exclusion and Extension List (see Annex 1-4)。When the relevant enterprises import and export the commodities that meet the relevant tax policy provisions, they shall declare the commodity number in accordance with the corresponding commodity number table above, and the scope of policy application shall be subject to the relevant contents of the 2023 Tariff Adjustment Plan, import value-added tax and consumption tax policies。
2. Tariff items, tax rates and normative declaration inquiry matters
The tariff items and rate content adjusted according to the 2023 Tariff Adjustment Plan and the Declaration Catalogue of Import and Export Commodities of the Customs of the People's Republic of China (2023 edition) can be queried through the portal of the General Administration of Customs for customs clearance reference。
3. Commodity classification decisions and administrative rulings
In accordance with the Interim Measures for the Administration of Customs Administrative Rulings of the People's Republic of China (Order No. 92 of the General Administration of Customs) and the Regulations of the People's Republic of China on the Administration of the Classification of Import and Export Goods (Order No. 252 of the General Administration of Customs)，The list of commodity classification decisions and administrative rulings that are invalid due to the adjustment of tax items is published on the portal website of the General Administration of Customs and updated dynamically。
Hereby announce。
附件：
General Administration of Customs
December 30, 2022
Bulletin Download link: