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China Issues Revised Import Duty and Classification Guidelines

China’s General Administration of Customs (GAC) has issued revised editions of the Table of Imported Goods of the People’s Republic of China (PRC) and the Table of Dutiable Values of Imported Goods of the PRC. This follows the previously-announced adjustment to the import tariff applicable to items carried by individuals arriving in China or posted to a named individual on the mainland from an overseas location (also known as the Personal Postal Articles Tax). The principles of classification and the procedure for determining dutiable value remain unchanged.

These new editions superseded all previous ones as of 9 April.

For further details, please access the following links:

GAC Announcement No. 63 [2019] (in Chinese)

Circular of the State Council Customs Tariff Commission on Issues Concerning the Adjustment of Import Tax on Personal Effects (Shui Wei Hui No. 17 [2019]) (in Chinese)

China Details Reductions to Personal Postal Articles Tax

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