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| Announcement of the General Administration of Customs | | 海关总署公告 |
| No. 207 [2024] | | 2024年第207号 |
| In accordance with the Tariff Adjustment Plan for 2025 issued by the Announcement of the Customs Tariff Commission of the State Council on the Tariff Adjustment Plan for 2025 (Announcement No. 12 [2024], Customs Tariff Commission of the State Council), the import and export duties on certain commodities shall be adjusted as of January 1, 2025. The relevant matters concerning the implementation of relevant tariff policies are hereby announced as follows: | | 根据《国务院关税税则委员会关于2025年关税调整方案的公告》（税委会公告2024年第12号）公布的《2025年关税调整方案》，自2025年1月1日起，对部分商品的进出口关税进行调整，现就执行相关关税政策事宜公告如下： |
| I. Requirements for the declaration of harmonized system codes (“H.S. codes”) related to import and export tax policies and measures | | 一、涉及有关进出口税收政策措施的海关商品编号申报要求 |
| For the purposes of effectively implementing the most-favored-nation tariff rates for information technology products, provisional tariff rates for imported and exported commodities, import value-added tax (“VAT”) policies for anti-cancer drugs and rare disease drugs, import consumption tax policies for certain oil products, among others, and lists of U.S. products with extended exclusion from additional tariffs and anti-dumping measures in 2025, among others, the General Administration of Customs has split 10-digit H.S. codes for commodities without complete taxable items to which the import and export tax policies are applicable and prepared the Table of H.S. Codes Corresponding to Non-Complete Taxable-Item Information Technology Products in 2025, the Table of H.S. Codes Corresponding to Non-Complete Taxable-Item Commodities Subject to Provisional Tariff Rates Imported and Exported in 2025, the Table of H.S. Codes Corresponding to Certain Non-Complete Taxable-Item Commodities to Which Import Value-Added Tax and Consumption Tax Policies Are Applicable Imported and Exported in 2025, the Table of H.S. Codes Corresponding to Non-Complete Taxable-Item Products on the Lists of U.S. Products with Extended Exclusion from Additional Tariffs Imported and Exported in 2025, and the Table of Newly Added H.S. Codes for Commodities Subject to Anti-Dumping Measures in 2025 (see Annexes 1-5). | | 为有效实施 2025 年信息技术产品最惠国税率、进出口商品暂定税率、抗癌药品和罕见病药品等进口环节增值税政策、部分油品等进口环节消费税政策、对美加征关税商品排除延期清单和反倾销措施等，海关总署为非全税目适用进出口环节税收政策的商品拆分了 10 位海关商品编号，并编制了《2025 年进出口非全税目信息技术产品对应海关商品编号表》《2025 年进出口非全税目暂定税率商品对应海关商品编号表》《2025 年进出口非全税目适用进口环节增值税、消费税政策部分商品对应海关商品编号表》《2025 年进出口非全税目对美加征关税排除延期清单商品对应海关商品编号表》《2025 年反倾销商品新增海关商品编号表》（见附件 1—5）。 |
| When importing and exporting commodities that comply with the provisions of the aforementioned relevant import and export tax policies and measures, enterprises shall make declarations based on the H.S. codes listed in the corresponding tables in the Annexes to this Announcement, and the applicable scope of policies shall be that specified in the Tariff Adjustment Plan for 2025, relevant import VAT and consumption tax policies, lists of U.S. products with extended exclusion from additional tariffs, and anti-dumping measures, among others. | | 企业进出口符合上述有关进出口税收政策措施规定的商品时，应按照本公告附件相应表格所列商品编号进行申报，政策适用范围以《2025 年关税调整方案》、有关进口环节增值税和消费税政策、对美加征关税商品排除延期清单和反倾销措施等规定为准。 |
| II. Other relevant matters | | 二、其他有关事项 |
| 1. The domestic subheading annotations, among others, issued by the General Administration of Customs shall be repealed. | | （一）废止海关总署发布的本国子目注释等。 |
| ．．．．．． | | 根据《中华人民共和国关税法》第九条第二款有关规定，海关总署决定对《中华人民共和国进出口税则本国子目注释》（2013 年版）（海关总署公告 2013 年第 5 号公布）、《中华人民共和国进出口税则本国子目注释（2013 年新增和调整部分）》（海关总署公告 2013 年第 65 号公布）、《中华人民共和国进出口税则本国子目注释（2014 年新增和调整部分）》（海关总署公告 2014 年第 63 号公布）、《中华人民共和国进出口税则本国子目注释（2016 年新增和调整部分）》（海关总署公告 2016 年第 10 号公布）、《中华人民共和国进出口税则本国子目注释（2016 新增和调整部分Ⅱ）》（海关总署公告 2016 年第 65 号公布）、《中华人民共和国进出口税则本国子目注释》（2017 年调整和废止部分）（海关总署公告 2017 年第 16 号公布）、海关总署公告 2023 年第 76 号（关于调整小轿车、越野车进出口商品归类有关技术特性要求的公告）等予以废止。 |
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