Bags / Shoes & Accessories

The import and export tariffs of the People's Republic of China Customs in 2023 have come into effect on January 1, and the import tariffs for leather industry products in international trade have shown the following new changes and characteristics.

1、 The most favored nation import tax rate remains unchanged

In 2023, the average most favored nation import tax rate for a total of 289 tax codes (8-digit and 10-digit code tax codes) in the leather industry remained unchanged at 8.58%.

2、 Changes in import tax rates under free trade zone agreements

There are a total of 19 free trade agreements and preferential trade arrangements (bilateral or multilateral free trade zones) signed and effective between China and relevant countries or regions in 2023.

1. Seven Free Trade Zone Agreements Further Reduce International Trade Import Tax Rates

Since January 1, 2023, the agreed import tariff rate of leather products imported by China from seven free trade zones in international trade, namely Iceland, Pakistan, South Korea, Switzerland, Mauritius, Singapore and Taiwan, China of China, has been further reduced.

2. The import tax rates of the three free trade zone agreements remain unchanged

In 2023, China's import tariff rates for leather industry products from ASEAN, Peru, and Asia Pacific Trade Agreement countries will remain unchanged.

3. Eight free trade zone agreements with zero import tax rate

In 2023, among the 19 bilateral or multilateral free trade zones in China, there are a total of 8 countries and regions with zero import tariff rates for all leather industry products, including Georgia, Costa Rica, Australia, Cambodia, New Zealand, Chile, Hong Kong, and Macau.

3、 Tentative reduction in international trade import tax rates for 12 leather industry products remains unchanged

In 2023, there are a total of 12 provisional import tariffs and tax codes for major products in China's leather industry. The main products involved in the leather industry include 2 tax codes for leather chemical materials, 6 tax codes for semi-finished leather, 3 tax codes for raw fur, and 1 tax code for footwear.

4、 Continue to implement preferential tax rates

In 2023, we will continue to provide zero tariff treatment to the leather industry products of 44 least developed countries that have established diplomatic relations with China and completed the exchange procedures, and the scope and tax rate of the products subject to preferential tax rates will remain unchanged.

5、 International trade export tariff rates

In 2023, export tariffs will continue to be imposed on two leather goods under the 4103 catalog.