With the approval of the State Council, the "2021 Tariff Adjustment Plan" (hereinafter referred to as the "Plan") will be implemented from January 1, 2021. The tariff adjustment plan for 2021 takes the promotion of high-quality development as the theme, flexibly uses the two functions of tariff opening and protection, supports the domestic and international dual cycle, and promotes the innovative development, optimization and upgrading of the real economy. The "Plan" adjusts the import tariffs and tariff items of some commodities. The adjustments are described as follows:

A. import tariff rate

1.Most-favored nation tax rate.

(1) Provisional import tariff rate.

From January 1, 2021, 883 items (excluding tariff quota products) will be subject to temporary import tariff rates. From July 1, 2021, 874 items will be subject to temporary import tariff rates, and 9 items of information technology will be cancelled. Provisional tariff rates for product imports.

One is to support import substitution and increase import tariffs on some commodities. In order to support the equipment manufacturing industry to increase its level of autonomy, increase or cancel the provisional import tax rate of air-jet looms, glass capillaries for optical communications and other commodities; to support the accelerated development of domestic basic industries, increase or cancel the import of sapphire substrates, tires and other commodities Temporary tariff rate: The temporary import tariff rate has been cancelled for commodities subject to anti-dumping and countervailing measures such as n-propanol.

The second is to reduce the import tariffs on high-tech equipment and parts that are urgently needed in China, domestic resources in short supply, and some high-quality raw materials. For example, the tariff rate for aviation parts is reduced from 3%-20% to 1%. Among them, the tax rate for transmission shafts for aircraft engines is reduced from 6% to 1%. According to the company’s report, it is estimated that the company’s annual import cost will be reduced by 1.7 million yuan. It will help improve the technological development level of my country's aviation industry and promote international technological cooperation. If the tariffs on food for special children, some anti-cancer drugs and raw materials for rare disease drugs, artificial heart valves, glass tubes for the production of new coronary pneumonia vaccine vials, anhydrous lactose, and dairy processing equipment and parts are reduced, it will be further Reduce the financial burden of patients and improve people's quality of life.

The third is to increase support for ecological and environmental protection and adjust import tariffs on some commodities. Abolish 6 temporary import taxes on metal waste and scrap, reduce the scope of application of temporary taxes on 2 commodities, and abolish the temporary import tax rates for recycled tobacco. At the same time, reduce the tariffs on certain environmental products such as diesel engine exhaust filtration and purification devices, exhaust gas recirculation valves and fermentation broth used for the production of polyamide, and continue to reduce the temporary import tax rate of some wood and paper products, which will help improve air quality. Protect the environment.

(2) The most-favored-nation tax rate for information technology products.

According to the information technology product tax reduction agreement arrangement, starting from July 1, 2021, the sixth step of tax reduction will be implemented on 176 information technology products, of which 119 products have been reduced to zero.

2. Tariff quota rate.

Continue to implement tariff quota management on eight categories of commodities such as wheat, and reduce the provisional tax rate for additional imports of cotton. based on the average price of mainstream imported cotton, the sliding tax rate has dropped from 13.7% to around 10.7%.

3.Conventional tax rate.

According to the free trade agreements or preferential trade arrangements signed between my country and relevant countries or regions, in 2021 my country will implement treaty tax rates on 16 agreements and 27 countries or regions. Among them, starting from January 1, 2021, the treaty tax rates for bilateral trade agreements and Asia-Pacific trade agreements between my country and New Zealand, Peru, Costa Rica, Switzerland, and Iceland have been further reduced. Among them, some imported goods originating in Mongolia will be subject to the Asia-Pacific Trade Agreement tariff rate from January 1, 2021, and follow the rules of origin of the Asia-Pacific Trade Agreement (General Administration of Customs Announcement [2018] No. 69). From July 1, 2021, in accordance with the provisions of the bilateral trade agreement between my country and Switzerland and the Asia-Pacific trade agreement, the relevant treaty tax rates will be further reduced. At the same time, the free trade agreement between my country and Mauritius will come into effect on January 1, 2021. When the most-favored-nation tax rate is lower than or equal to the agreed tax rate, if the agreement has provisions, it shall be implemented in accordance with the relevant agreement; if the agreement has no provisions, the two shall apply from the lower.

4.Preferential tax rate.

In 2021, we will continue to implement preferential tax rates for other least developed countries that have established diplomatic relations with China and completed the exchange of letters. The scope of applicable commodities and tax rates remain unchanged.

B. Export tariff rate

Since January 1, 2021, the export tariffs will continue to be imposed on 107 commodities such as ferrochrome. The export tax rate or temporary export tax rate will be applied, and the scope and tax rate of the products collected will remain unchanged.

C.Tax rules and tax items

In order to meet the needs of industrial development and technological progress, facilitate trade management and statistics, and standardize the implementation of the "Commodity Name and Coding Harmonized System", the first is to add Atlantic salmon, cane sugar or beet sugar syrup, black tea, gene sequencers and other commodities Tax items; the second is to split the tax items of plug-in hybrid vehicles, stainless steel flat-rolled materials, light-emitting diode lamps and bulbs; the third is to revise the names, class notes and seals of products such as cream, turnip, papaya, and filters Note: The fourth is to adjust the position of tax items such as silver pomfret, larch, Douglas fir, and skateboard. After the adjustment, the 2021 tax code includes 8580 tax items with 8 digits. Among them, 58 were added, 27 were deleted, and 44 were revised.

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