Extended data
customs regulations
Chapter II Establishment and Application of Tariff Rates for Import and Export Goods
Article 9 Import tariffs shall be set at the most-favored-nation tax rate, agreed tax rate, preferential tax rate, ordinary tax rate, tariff quota tax rate and other tax rates. Temporary tax rates can be imposed on imported goods within a certain period of time.
Export tariff sets export tax rate. Temporary tax rates can be imposed on export goods within a certain period of time.
Article 10 The most-favoured-nation tariff rate shall apply to imported goods originating from members of the World Trade Organization to which the most-favoured-nation treatment clause applies, to imported goods originating from countries or regions that have signed bilateral trade agreements with the People's Republic of China containing mutual most-favoured-nation treatment clauses, and to imported goods originating from the territory of the People's Republic of China.
Imported goods originating in countries or regions that have signed regional trade agreements with the People's Republic of China containing preferential tariff clauses shall be subject to the agreed tax rate.
Preferential tax rates apply to imported goods originating in countries or regions that have signed trade agreements with the People's Republic of China containing special preferential tariff terms.
Imported goods originating in countries or regions other than those listed in the first, second and third paragraphs of this article, as well as imported goods of unknown origin, shall be subject to the ordinary tax rate.
Article 11 If the imported goods subject to the MFN tariff rate have a provisional tariff rate, the provisional tariff rate shall be applied; If the provisional tax rate of imported goods with agreed tax rate or preferential tax rate is applicable, the lower tax rate shall be applied; For imported goods subject to ordinary tax rate, provisional tax rate is not applicable.
Baidu encyclopedia-tariff