Latest on the 33 item to be exempt from import VAT
Per reader request, when there are changes to the import/export rules and taxes, I will use this forum to post the latest information that impact sourcing professionals.
In a July blog post “33 Import duties disappear!” I explained how this adjustment will impact China sourcing. As a follow up, here is the detailed list of the 33 items. The VAT may no longer be in place, but there are still import duties that apply as follows.
| NO | HS code | Commodity Description | Rate for Most-Favored-Nations/2011 | New provisional duty rates |
| 1 | 08024090 | Other chestnuts(Chinese Chestnuts excluded) | 25 | 20 |
| 2 | 08029020 | Gingko nuts | 25 | 20 |
| 3 | 27101110 | Motor gasoline,aviation gasoline | 5 | 1 |
| 4 | 27101911 | Aviation kerosene | 9 | 0 |
| 5 | 27101921 | Lamp-kerosene | 6 | 0 |
| 6 | 27101922 | Fuel oils No.5～No.7 | 6 | 1 |
| 7 | 52101100 | Unbleached plain weave of cotton,mixed with man-made fibres, weight≤200g/㎡ | 12 | 6 |
| 8 | 52102910 | Unbleached 3-thread or 4-thread twill including cross twill of cotton, mixed with man-made fibres, weight≤200g/㎡ | 12 | 6 |
| 9 | 52101990 | Other unbleached weave fabrics of cotton,mixed with man-made fibres, weight≤200g/㎡ | 12 | 6 |
| 10 | 52111100 | Unbleached plain weave of cotton,mixed with man-made fibres, weight≥200g/㎡ | 12 | 6 |
| 11 | 52111200 | Unbleached 3-thread or 4-thread twill including cross twill of cotton,mixed with man-made fibres,weight≥200g/㎡ | 12 | 6 |
| 12 | 52111900 | Other unbleached weave fabrics of cotton,mixed with man-made fibres ,weight≥200g/㎡ | 12 | 6 |
| 13 | 52121100 | Unbleached the other weave fabrics of cotton, mixed, weight≤200g/㎡ | 12 | 6 |
| 14 | 52122100 | Unbleached the other weave fabrics of cotton, mixed, weight≥200g/㎡ | 12 | 6 |
| 15 | 53062000 | Flax yarn, Multiple (folded) or cabled | 10 | 5 |
| 16 | 63062910 | Tents of cotton | 14 | 7 |
| 17 | 63062990 | Tents of other textile materials | 14 | 7 |
| 18 | 63064010 | Pneumatic mattresses of cotton | 14 | 7 |
| 19 | 63064020 | Pneumatic mattresses of man-made fibres | 16 | 7 |
| 20 | 63064090 | Pneumatic mattresses of other textile materials | 14 | 7 |
| 21 | 63071000 | Floor-cloths,dish-cloths,dusters and similar clean-ing cloths | 14 | 7 |
| 22 | 63072000 | Life-jackets and life-belts | 14 | 10 |
| 23 | 75030000 | Nickel waste and scrap | 1.5 | 1 |
| 24 | 79011110 | Containing by weight99.995% or more of zinc | 3 | 1 |
| 25 | 79011190 | Containing by weight between99.99-99.995% of zinc | 3 | 1 |
| 26 | 79011200 | Containing by weight less than 99.99% of zinc | 3 | 1 |
| 27 | 79012000 | Zinc alloys | 3 | 1 |
| 28 | 79020000 | Zinc waste and scrap | 1.5 | 1 |
| 29 | 85261090 | Life detector based on radar | 5 | 2 |
| 30 | 90014010 | Spectacles lenses of glass(Photochromic) | 20 | 15 |
| 31 | 90015010 | Spectacles lenses of other materials (Photochromic) | 20 | 15 |
| 32 | 90049010 | Photochromic spectacles | 16 | 10 |
| 33 | 90200000 | Other breathing appliances and gas masks,excluding protective masks having neither mechanical parts nor replaceable filters | 8 | 4 |
Best Regards,
Mike Bellamy
China Operations Director, PassageMaker Sourcing Solutions (3rd party assembly & inspection to protect intellectual property and ensure quality.)
Chairman of the Advisory Board, China Sourcing Information Center
Author, The Essential Reference Guide to China Sourcing
LinkedIn Profile: http://www.linkedin.com/pub/michael-bellamy-author-business-owner-volunteer-advisor/8/52a/389