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What is the import tariff rate?
Import tariff rates include most-favored-nation tariff rate, agreed tariff rate, preferential tariff rate, general tariff rate, tariff quota tariff rate and other tax rates, and temporary tariff rates can be implemented for imported goods within a certain period of time.
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What is the applicable import tariff rate?
1. Import and export goods shall be subject to the tax rate implemented on the day when the customs accepts the declaration of import or export of the goods.
2. If the import and export goods are declared with the approval of the customs before arrival, they shall be taxed at the tax rate implemented on the day when the means of transport carrying the goods declare entry.
3. The import of transit goods shall be subject to the tax rate implemented on the day when the customs at the place of departure accepts the goods for import declaration; If the goods are declared with the approval of the customs before arriving at the destination, the tax rate implemented on the day when the means of transport carrying the goods arrive at the destination shall be applied.
4. When the goods are exported for transit, the customs at the place of departure shall accept the tax rate implemented on the day when the goods are declared for export.
5. Import and export goods subject to centralized declaration with the approval of the customs shall be subject to the tax rate implemented on the day when the customs accepts the declaration of the goods at each import and export.
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