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

 

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