Annex
China's New Import Tariffs (selected list) and Import Regulatory Taxes* A new "Import Regulatory Tax” has just been introduced by China's State Council as a further step to slow the flow of color TVs, vehicles, personal computers, and other consumer goods into the country. The new tax, imposed on July 16, comes after a broad revision of China's import tariff schedule in early March, when import duties on most of the same consumer items were raised. The imposition of the tax just four months after the tariff revision suggests that previous duty increases were unable to curb imports, especially in the special economic zones and Hainan Island, areas that, the central government has taken pains to mention, will not be exempted from the new regulatory tax. The tax rates range from 20% to 80% and are assessed on 11 commodities. It is unclear whether the new tax will be calculated on the import duty or simply on the customs-declaration value. A full list of the new import regulatory tax rates is published below. There is also a list of revised tariff rates for selected import items.
Import
Tariff Rate (%) Minimum General
Import Regula. tory Tax (%)
No.
Item
Free
Free
No. Item
10.01 Wheat and meslin (mixed wheat
& ryel
39.02 Polymerization and copolymeri-
zation products (for example,
polyethylene, polytetrahalo-
ethylenes, polyisobutylene,
polystyrene, polyvinyl chloride,
polyvinyl acetate, polyvinyl
chloroacetate and other polyvinyl
derivatives, polyacrylic and
polymethacrylic derivatives,
stationary or mobile, for earth, minerals, or ores (for example, mechanical shovels, coal-cutters, excavators, scrapers, levellers, and bulldozers); pile-drivers; snow- plows, not self-propelled (in- cluding snow-płow attach- ments):
Tariff Rate (%) Minimum General
Ragula. tory Tax (X)
coumaroneindene resins):
1. lon exchangers
35
45
15
2. Liquids and pastes; block,
lumps, powder, granules,
flakes, and similar forms
35
45
3. Monofil, seamless tubes, rods,
sticks, and similar forms
35
45
4. Plates, sheets, strip, film,
and foil
5. In other forms, including
waste and scrap
51.01 Yarn of man-made fibers (con-
tinuous), not put up for retail
35
45
40
8 A A A
1. Drilling machinery:
(1) Drilling depth of 5,000
meters and more
6
11
(2) Other drilling machinery (3) Parts
12
17
11
2. Other oil-well machinery:
(1) Machinery
12
(2) Parts
3. Mining machinery:
(1) Machinery
20
(2) Parts
20 22
17
9
14
30
12
17
4. Bulldozers, graders, land-
planers, excavators, and
50
scrapers, self-propelled:
(1) Machines with an engine
of more than 320 H.P.
12
(2) Other machines
20
(3) Parts
12
8 823
(1) Machinery
20
12
NON ON
18 181
17
30
17
30
17
sale:
1. Yarn of synthetic fibers:
(1) Polyester textured filament
(yarn)
70
90
40
(2) Nylon textured filament
(yarn)
+
(3) Other
2. Yarn of regenerated fibers
51.04 Woven fabrics of man-made
887
60
80
50
70
25
35
fibers (continuous), including woven fabrics of monofil or strip of heading No. 51.01 or 51.02:
1. Tire cord fabrics and the like,
of synthetic textile materials
30
40
40
2. Other fabrics of synthetic
textile materials
100
130
00
40
3. Tire cord fabrics and the
like, of regenerated textile materials
4. Other fabrics of regenerated
textile materials
73.13 Sheets and plates, of iron or
steel, hot-rolled or cold-rolled:
1. Rolled but not further
worked
2. Electroplated (other than
tinplated)
3. Tinplated:
(1) Plain
(2) Decorated
4. Other
84.23 Excavating, levelling, tamping,
boring, and extracting machinery,
100
0000
30
Úེ་༔
40
40
130
40
5. Other:
(2) Parts
84.36 Machines for extruding man-made
textiles; machines of a kind used
for processing natural or man- made textile fibers; textile spin- ning and twisting machines; textile doubling, throwing, and reeling (including weft-winding) machines
84.52 Calculating machines; account-
ing machines, cash registers,
postage-franking machines,
ticket-issuing machines, and
similar machines, incorporating
a calculating device:
1. Calculators
2. Others
84.53 Automatic data processing ma-
chines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not else- where specified or included:
15
20
20
39989
60
30
800
80
80
40
15
15
20
21 122
17
F 8 28F
20
20
1. Analogue machines and
hybrid machines
9
14
30
2. Digital data processing ma-
17
chines:
(1) Of a word length of 32 bits
or more
9
14
BUSINESS CHINA
108.
JULY 25, 1985