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Announcement [2018] No. 212

“The 2019 Import and Export Tentative Tax Rate and Other Adjustment Plan” has been approved by the State Council，Will be implemented from January 1, 2019 (see the Ministry of Finance website for details)。In order to accurately implement the "2019 Import and Export Tentative Tax Rate and Other Adjustment Plan"，The relevant matters are now announced as follows:

1. Main contents of the 2019 tariff adjustment plan

(1) Adjust the import tariff rate.

1. Most-favored-nation tax rate.

(1) Temporary import tax rates will be implemented on 706 commodities from January 1, 2019;From July 1, 2019，Cancellation of the provisional import tax rates for 14 dafabet online sports betting appinformation technology products，Narrow the scope of application of one item of temporary import tax rate at the same time。

(2) The fourth tax reduction on the most-favored nation tax rate for dafabet online sports betting appinformation technology products listed in the schedule of the "Amendment to the Tariff Concession Schedule of the People's Republic of China's Accession to the World Trade Organization" will be implemented starting from July 1, 2019。

2. Tariff quota rate.

Continue to implement tariff quota management on eight categories of commodities including wheat，The tax rate remains unchanged。Among them，To urea、Compound fertilizer、The tariff quota rate for three types of ammonium hydrogen phosphate fertilizers will continue to implement a 1% tentative import tax rate。Continue to implement sliding tax on a certain amount of cotton imported outside the quota，And make appropriate adjustments。

3. Agreed tax rate.

(1) According to the trade or tariff preferential agreements signed between my country and relevant countries or regions，Except for the continued implementation of the agreed tax rate reduction plan that has been previously submitted dafabet online betting websiteto the State Council for approval，Since January 1, 2019，To me and New Zealand、Peru、Costa Rica、Switzerland、Iceland、South Korea、Australia、The treaty tax rates of Georgia and Asia-Pacific Trade Agreement countries are further reduced。Based on Mainland China and Hong Kong、Macau “Closer Economic Partnership Arrangement” Agreement on Trade in Goods (hereinafter referred to as the “Agreement”)，From the date of implementation of the Agreement，Except for products for which the mainland has made special commitments in relevant international agreements，For originating in Hong Kong、Macao products are fully subject to zero tariffs。

(2) When the MFN tax rate is lower than or equal to the agreement tax rate，According to the provisions of the relevant agreement。

4. Preferential tax rate.

According to the provisions of the Asia-Pacific Trade Agreement，Further reduction of preferential tax rates under the Asia-Pacific Trade Agreement。

(2) Export tariff rate.

Starting from January 1, 2019, export tariffs or temporary export tax rates will continue to be imposed on 108 export commodities such as ferrochrome，Dafabet reviewsThe tax rate remains unchanged，Cancellation of 94 tentative export tax rates。

2. Other explanations

To serve import and export enterprises，Ensure the smooth implementation of the "2019 Import and Export Tentative Tax Rate and Other Adjustment Plan"，Convenient for consignors and consignors of import and export goods、Business units and their agents are compared to ensure correct declaration，The General Administration of Customs has compiled the 2019 "Provisional Tax Rate Schedule for Import and Export Commodities" and the "Specification Catalog for Import and Export Commodity Declaration of the Customs of the People's Republic of China"，For customs clearance reference (see the portal website of the General Administration of Customs for details)。

General Administration of Customs

December 28, 2018