Customs of the People's Republic of China has updated the import and export tariff in 2023, which has come into effect on January 1. Here are the brief introduction to the changes and features of the import tariff for leather products.
Import tariffs for most-favored-nation remain the same.
There are total 289 tax items of leather products for import from most-favored-nation, these remain the same the average import tariff of 8.58% as in 2023.
Tariff changes for the import from the FTA’s countries,
Up to now, China has signed a total of 19 free trade agreements and preferential trade arrangements (including bilateral or multilateral free trade areas) and come into force.
Such as RCEP, the Asia-Pacific Trade Agreement, free trade agreements or preferential trading arrangements between China and ASEAN, Iceland, Georgia, Pakistan, the Republic of Korea, Switzerland, Costa Rica, Peru, Cambodia, Australia, Mauritius, New Zealand, Singapore, Chile, and the region agreement of Hong Kong, Macao and Taiwan.
Import tariffs in the seven FTAs see further reduced from January 1, 2023, they are the FTA with countries and regions of Iceland, Pakistan, South Korea, Switzerland, Mauritius, Singapore and region of Taiwan.
There eight FTAs enjoy zero import tariffs
There are 8 countries and regions with zero import tariff rate for all tax items of leather products, namely Georgia, Costa Rica, Australia, Cambodia, New Zealand, Chile, and regions of Hong Kong and Macao.
The provisional reduced import duty rates for 12 items of leather products remain unchanged in 2023, the products involved in the leather industry include 2 items for leather chemicals, 6 for semi-finished leather, 3 for raw fur and 1 for footwear. (See Table 1 for details.)
The zero-tariff treatment to leather products from 44 least developed countries that have established diplomatic relations with China and completed the formalities of exchange of documents in 2023. The categories of commodities to preferential tariff and the tariff rate will remain the same.
Export tariffs for 2 items under the 4103 catalogue will continue to be imposed in 2023, (see Table 2 for details).
Table 2: 2023年中国涉及皮革行业主要产品的出口关税税率税号
|
海关税税率号 Tariff Line |
商品名称 Description of Goods |
出口关税税率% Export Duty Rate (%) |
|
41.03 |
其他生皮（鲜、盐渍、干的、石灰浸渍的、浸酸的或以其他方法保藏，但未鞣制，未经羊皮纸化处理或进一步加工的）不论是否去毛或剖层： Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split： |
—— |
|
41039011 |
经逆鞣处理的山羊板皮 Have undergone a reversible tanning process |
20 |
|
41039019 |
未经逆鞣处理的山羊板皮 Other |
20 |
Table 1: 2023年中国涉及皮革行业主要产品的进口关税暂定税率税号
|
海关税税率号 Tariff Line |
商品名称 Description of Goods |
最惠国进口 关税税率% M.F.N.(%) |
暂定进口 关税税率% Interim Duty (%) |
|
32029000 10 |
无铬鞣剂(不论是否含有天然鞣料，包括预鞣用酶制剂） Chrome free Tanning(whether or not containing natural substances,including enzyme preparation for pre tanning) |
6.5 |
3 |
|
32041700 10 |
彩色光刻胶用光刻胶颜料分散液 Pigments dispersion of preparations for color preparations |
6.5 |
3 |
|
41041111 |
全粒面未剖层，粒面剖层蓝湿牛皮 Full grains, unsplit; grain splits bovine of wet-blue |
6 |
3 |
|
41041911 |
其他蓝湿牛皮 Other bovine leather of wet-blue |
6 |
3 |
|
41044100 |
全粒面未剖层、粒面剖层革的牛干革(坯革) Bovine or equine leather, without hair on, dry state(crust), full grains, unsplit, or grain splits, not further prepared |
5 |
3 |
|
41051010 |
蓝湿绵羊或羔羊皮 Sheep or lambs of wet-blue |
14 |
10 |
|
41062100 01 |
蓝湿山羊皮（经鞣制不带毛） Tanned or crust hides and skins of goats in wet-blue,without hair on,in the wet state |
14 |
10 |
|
41063110 |
蓝湿猪皮 Wet-blue swine leather,without hair on,but not further prepared,whether or not split |
14 |
10 |
|
43011000 |
整张水貂皮 Raw furskins of mink ,whole, with or without head, tail or paws |
15 |
10 |
|
43016000 |
整张生狐狸皮 Raw furskins of fox, whole, with or without head, tail or paws |
20 |
10 |
|
43018090 |
整张其他毛皮，不论是否带头、尾或爪 Other animals furskins, whole, with or without head, tail or paws |
20 |
10 |
|
64031200 |
滑雪靴、越野滑雪鞋靴及滑雪板靴 Ski-boots, cross-country ski footwear and snowboard boots |
14 |
4 |
欲了解2023年中国皮革行业产品进出口关税的详细税率，请访问中国皮革网：http://www.chinaleather.org（行业数据频道）。
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