New Policy of China (in Chinese)

(All information published here is authentic in Chinese. English is provided for reference only.)

 

China: Leather Products Tariff Update 2010

New tariff of Export and Imports of China was carried out on Jan 1st, 2010. Update for leather products are as follows:

1. China delivered its WTO promises, compare with 2009, slightly reduced tariff of only 3 items of semi-finished leather. The average Tariff on M.F.N. in 2010 is 12.09%.

2. More items of product will enjoy lower tariff in China’s bilateral and multilateral trades. Counterparts who has signed FTA with China will follow Agreement Tariff which is with lower tariff rate than preferential rates. Leather Products imported from Chile, ASEAN, Pakistan, New Zealand will enjoy a much lower tariff in 2010 compare with the previous year.
The average tariff rate for leather products imported from Chile is 0.77%, 11.32% lower than M.F.N.’s rate, down 0.85% year on year. Follow semi-finished leather, raw fur and tanned fur, tariff of footwear and parts of footwear reduced to Zero.
All ten members of ASEAN will enjoy preferential rates in 2010. All leather products imported from ASEAN, except 94012010 leather or composite leather seats, will be duty-free.
The average tariff rate for leather products imported from Pakistan was 8.01% in 2010, 4.08% lower than M.F.N.’s rate, down 0.43% compare with 2009.
The average tariff rate for leather products imported from New Zealand was 5.08% in 2010, 7.01% lower than M.F.N.’s rate, down 2.17% year on year.

China Export & Import Tariff Update 20102010 (Leather Products)

Description
of Goods

M.F.N.(%)

Agreement (%)

Chile

ASEAN10

New Zealand

Pakistan

2010

2009

2010

2009

2010

2009

2010

2009

2010

2009

Chemicals

6.80

6.80

1.32

1.69

0.00

0.36

2.68

4.02

3.72

4.10

Raw Hides

8.51

8.51

0.17

0.69

0.00

0.95

3.01

4.37

5.13

5.95

Semi-Finished Leather

9.30

9.50

0.00

1.12

0.00

2.25

4.11

5.86

5.75

6.51

Finished Leather

9.16

9.16

0.63

1.64

0.00

2.11

3.27

4.17

7.35

7.68

Leather Products

15.48

15.48

2.20

4.07

0.00

3.40

6.19

9.29

8.40

8.69

Raw Furs

19.29

19.29

0.00

2.71

0.00

5.00

7.71

11.57

19.00

19.07

Tanned Furs

15.25

15.25

0.00

2.30

0.00

3.13

6.10

9.15

13.93

14.25

Fur Products

17.25

17.25

5.13

6.15

0.00

3.75

8.10

10.90

15.85

16.18

Footwear

19.03

19.03

0.00

0.00

0.00

4.22

9.06

12.41

11.50

11.80

Footwear Components

15.00

15.00

0.00

0.00

0.00

5.00

6.00

9.00

11.20

11.84

Machinery

8.30

8.30

1.05

1.25

0.00

0.00

3.35

4.95

6.08

6.65

Leather Seats

2.50

2.50

0.00

0.00

2.50

2.50

1.00

1.50

2.50

2.50

Total

12.09

12.11

0.77

1.62

0.06

2.50

5.08

7.25

8.01

8.44

3. Import Tariff on semi-finished pig and goat skins down 2% temporarily
In 2010, Tariff on semi-finished pig and goat skins (41051010, ex41062100, 41063110, etc.) temporarily reduced by 2%.

Interim Duty on Imported Semi-Finished Hides and Skins 2010

Items

Description

M.F.N. %

Interim Duty%

41041111

Full grains, unsplit; grain splits bovine of wet-blue

7

5

41041911

Other bovine leather of wet-blue

6

5

41041920

Equine leather,wet state,not further prepared,net

7

5

41044100

Bovine or equine leather, without hair on, dry state(crust), full grains, unsplit, or grain splits, not further prepared

5

3

41051010

Sheep or lambs of wet-blue

14

10

ex41062100

In the wet-blue state  of goats or kids

14

10

41063110

Wet-tlue swine leather,without hair on,but not further prepared,whether or not split

14

10

41071210

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo)animals, without hair on other than leather of heading 41.14, whole hides and skins, grain splits

8

6

Note: The tariff lines prefixed by “ex” indicate their interim duty rates apply to the import goods that conform to the respective article description.

4. Some of least developed countries applied special preferential tariff rates
In 2010, Imports from 31 Africa countries, 6 Afghanistan countries and 2 Asia-Pacific countries will apply special preferential tariff rates as last year.

5. 20% Tariff on imported raw goat skin continued
The 20% Tariff on imported raw goat skin (41039011 and 41039019) continued in 2010.

Table of Leather Products Tariff Update 2010

 

The adjustment of raw hides and skins processing trade and import

2009-12-21


For maintaining the stable of foreign demand and home market, and the people's livelihood, and conforming to the Announcement No. 8 that requires further implementing the principle of total control on rawhide and skins processing trade and restriction of high pollution and high energy consumption, and high resources sector, Ministry of Commerce, the Environmental Protection Department, General Administration of Customs made an adjustment to numbers of processing trade enterprise and imported quota in raw hides and skins after the assessment to current enterprises and applicants.

In this ajdugement the 173 enterprises listed in announcement No.8 are disqualified processing trade because of bankruptcy, stopping production, failure to abtain environmental certificates or no longer to do related business. Those already obtained the Processing Trade Approval Certificate before the adjustment will be allowed to complete the unfinished quota but forbidden to postpone and increase the approved quantities.

In according with actual import and demand the reasonable changes in import quota are made for the 55 enterprises listed in announcement No.8.

21 applicants that has abtained environmental certificate are approved to conduct the raw hides and skins processing trade, the import quota should base on their general trade volume.

After the adjustment 76 enterprises are approved doing the processing trade.

Full Document in Chinese

 

Small and backward tanneries to be eliminated in China

2009-12-14

Ministry of Industry and Information formulated the guidelines on tanning and textile machinery industrial structure adjustment on December 11, 2009.

The guideline requires that small scale tanning plants caused environmental pollution will be eliminated before 2011, and that will cut leather production of 30 million pieces.

In term of textile machinery industry the ministry said they support those qualified enterprises to go to public on security market, issue bonds and financing fund raising, and expect to raise the percentage of market share from 60% to 70%.

Full Document in Chinese

 

Catalogue of Processing Trade Prohibited in 2009 Promulgated
2009-06-03[37]

Announcement No.37, 2009 was released jointly by the Ministry of Commerce and the General Administration of Customs. It is about Processing Trade Prohibited in 2009. Readjustments were made based on the previous catalogue, with 79 commodity codes of ten-digit removed, so as to maintain the steady growth of foreign trade. Commodity codes removed cover such products as plants, light industrial products, metallic compound, petroleum products, steel and non-ferrous metal products. The readjusted Catalogue of Processing Trade Prohibited cover 1759 commodity codes of ten-digit.

In this readjustments, high emission and high energy-consuming processing trade are still strictly forbidden, and processing trade that are not high emission and high energy-consuming are no longer forbidden. The readjustments could play a positive role in strengthening corporate confidence and maintaining the steady growth of foreign trade.

The imports of hides (code 4101-4103) in which the hides are going to be
converted into finished products and exported or carried down for deep
processing are duty free.

The imports of finished and semi-finished leather (code 4104-4115) in which
the leathers are going to be converted into finished leather and exported
are duty free.

The policy Comes into force on 3rd June

Full Document in Chinese

 

China: The export tax rebate rate for leather products up to 15%
2009-06-08[88]

Today Ministry of Finance and State Tax Administration jointly issue an announcement No.88, 2009 concerned about further improve part of commodities export tax rebate, for boosting the export steady growth Chinese government decides to further raise the export tax rebate rate.

The export tax rebate rate concerned on certain leather products raise from 13% to 15%, the involved leather products include travelling goods, luggage and bags with (HS Code 4202), shoes with (HS Code 6401-6405), shoes and boots with (HS Code 6406), leather made hats and caps with (HS Code 65069910), fur caps and hats with (HS Code 65069920), auto leather and regenerated leather with (HS Code 94012010), leather and regenerated leather for beds and chairs with (HS Code 94014010), leather and regenerated leather for wooden chairs with (HS Code 94016110), leather and regenerated leather for metal chairs with (HS Code 65069910).

The raising of tax rebate has taken effect on June 1, 2009, the effective date will be based on the registered date of export goods declarations in Customs.

Full Document in Chinese

 

China raises export rebate to spur growth
2009-03-28[43]

China raised the export rebate on 3,800 items to maintain growth, the Ministry of Finance and the State Administration of Taxation (SAT) said Friday.

The export rebate for the textile and garment, iron and steel, non-ferrous metal and petrochemical items will be effective April 1, according to the departments. The tax rebate for textile and garment items would be 16 percent. A special item, CRT televisions, would have a 17 percent of tax refund.

The products including fur and leather clothing, leather goods, etc would raise export rebate up to 13%.

China's exports plummeted 25.7 percent year-on-year in February, the worst decline in more than a decade, as global demand deteriorated amid the deepening recession. Although previous data showed some signs of economic recovery, the economic outlook remained uncertain as profits of China's major industrial enterprises contracted 37.3 percent year-on-year during the first two months of 2009, the National Bureau of Statistics (NBS) said Friday.

The SAT said last week that the actual export tax rebate in the first two months increased 20.8 percent year-on-year to 66.7 billion yuan (9.77 billion U.S. dollars). Experts said nearly all Chinese exports had a 17 percent export rebate during the Asian financial crisis. Compared to that, China still has room for further rebate increases.

Full Document in Chinese

 

The new policy for rawhides and skins processing trade comes into effect

To conform with national economic development, the Ministry of Commerce, Ministry of Environmental Protection and General Administration of Customs jointly made an announcement on the policy adjustment of rawhides and skins processing trade, details can seen as followings:

The importation of rawhides and skins (HTS: 4101-4103), where the inputs are subsequently converted to leather products (shoes, bags, leather garments, etc) and re-exported: customs duty and VAT free. The original scheduled expired date is extended.

The importation of semi-finished leather (HTS: 4104-4106), where the inputs are subsequently converted to finished leather: customs duty and VAT free.

This policy comes into force as of today.

Full Document in Chinese

 

2008 Catalog of Banned Goods in Processing Trade
The Ministry of Commerce, the General Administration of Customs and the State Environmental Protection Administration Jointly Announce the Catalog of Banned Goods in Processing Trade 2008

Appendix:
Catalog of Banned Goods in Processing Trade (Chinese)



Adjustment on Policy of Importation of Semi-Finished Leather

The government of China has adjusts import tax system of importation of semi-finished leather. It was summarized as follows:

The importation of semi-finished leather (HTS4104-4106), where the inputs are subsequently converted to finished leather (HTS4107-4115), then to leather products (shoes, bags, leather garments, etc) and re-exported: customs duty and VAT free.

 

China Cut Export Rebates on All Leather Products since July 1st

In order to control the surplus of foreign trade£¬reduce the exports of high-pollution£¬high-energy-consumption and resource goods£¬Chinese government released the policy on exports rebate adjustment on June 18£¬2007. The new rates will be implied since July 1.

Appendix:
List of Rebates Abolished Items
List of Rebates Reduced Items
List of Tax Free Items

 

2007 Catalog of Banned Goods in Processing Trade
The Ministry of Commerce, the General Administration of Customs and the State Environmental Protection Administration Jointly Announce the Catalog of Banned Goods in Processing Trade 2007

Appendix:
Catalog of Banned Goods in Processing Trade

 

VAT of Imports of Pelt, Hides and Skin reduced to 13%
General Administration of Customs announced that since April 01, 2007, VAT of Imported Pelt, Hides and Skin will be reduced to 13%.

Appendix:
Catalog

 

2007 Customs Import and Export Tariff of Leather Products of China

Appendix:
Customs Import Tariff of Leather Products of China
Catalog of Imported Goods Tariff for ASEAN
MFN tariff for Imported Goods of Leather Products
2007 Interim Duty Rate for Imported Goods of Leather Industry
2007 Duty Rate for Exported Goods of Leather Industry

 

Catalog of Non-Duty-Free Commodities to be Imported for Domestic Projects
Ministry of Finance announed Catalog of Non-Duty-Free Commodities to be Imported for Domestic Projects

Appendix:
Catalog of Non-Duty-Free Commodities to be Imported for Domestic Projects

 

Measures on the Administration of Unit Consumption in Processing Trade
General Administration of Customs realeased the new Measures on the Administration of Unit Consumption in Processing Trade on December 21, 2006, which will be put into practice on March 1, 2007. The old version released in 2002 will be abolished simultaneously.