Bags / Shoes & Accessories

The 2022 Customs Import and Export Tariff of the People's Republic of China has come into effect on January 1. Among them, the import tariff of leather industry products presents the following new changes and new features.

1. The most-favored-nation import tax rate is lowered

In 2022, the average MFN import tax rate for leather industry products with 290 tax numbers (10-digit tax numbers) is 8.55%, down 0.19 percentage points from 8.74% in 2021.

2. Dynamics of Import Tax Rates under the Free Trade Area Agreement

In 2022, according to the free trade agreements and preferential trade arrangements (bilateral or multilateral free trade areas) signed between China and relevant countries or regions, China and the Regional Comprehensive Economic Partnership (RCEP) and Cambodia will be added, bringing the total to 19, respectively. China and RCEP, Asia Pacific Trade Agreement, ASEAN, Iceland, Georgia, Pakistan, South Korea, Switzerland, Costa Rica, Peru, Australia, Mauritius, New Zealand, Singapore, Chile, Cambodia, Hong Kong, Macau and Taiwan.

1. Further reduction of import tax rates in six free trade zone agreements

From January 1, 2022, China and Pakistan, South Korea, Switzerland, Mauritius, Taiwan, China and other bilateral free trade agreements and the Asia-Pacific trade agreement, a total of 6 free trade areas to import leather industry products, the agreed import tariff rate will be further reduced, The details of the tax reduction are as follows.

(1) Asia-Pacific Trade Agreement

In 2022, the average import tariff rate of leather industry products imported by China and the Asia-Pacific trade agreement is 7.50%, which is 1.05 percentage points lower than the average import tariff rate of the most-favored nation, and 0.10 percentage points lower than the previous year. The scope of reduction mainly covers finished leather and shoes. Products of the two industries. Among them: the average import tariff rate of finished leather products was 8.42%, which was reduced by 0.12 percentage points on the basis of the previous year; the average import tariff rate of footwear products was 6.73%, which was reduced by 0.37 percentage points on the basis of the previous year.

(2) Pakistan

In 2022, the average import tariff rate of China's leather industry products imported from Pakistan is 4.69%, which is 3.86 percentage points lower than the average import tariff rate of the most-favored nation, and has been reduced by 0.33 percentage points on the basis of the previous year. The scope of reduction basically covers the main products of the leather industry. . Among them: the average import tariff rate of six categories of products, including leather chemical materials, raw hides, other leather products, tanned furs, and other fur products, has been reduced by 0.1 to 0.5 percentage points. On the basis of the previous year, the average import tariff rate has been reduced by 0.16 percentage points. , 0.49 percentage points, 0.12 percentage points, 0.17 percentage points, 0.33 percentage points; the average import tariff rate of luggage products is 5.21%, which has been reduced by 0.05 percentage points on the basis of the previous year; the average import tariff rate of footwear products is 5.92%, in The average import tariff rate for leather machinery products was 2.38%, down 0.88 percentage points from the previous year; the average import tariff rate for raw fur products was 15.64%, down from the previous year. 2.73 percentage points.

(3) Korea

In 2022, the average import tariff rate of leather industry products imported from South Korea by China is 3.89%, which is 4.66 percentage points lower than the average import tariff rate of the most-favored nation, and 0.78 percentage points lower than that of the previous year. The scope of reduction basically covers the main products of the leather industry. Among them: the average import tariff rate of 7 categories of products such as leather chemical materials, raw hides, semi-finished leather, finished leather, other leather products, leather machinery, and leather seats will be reduced by 0.1~0.9 percentage points, which will be reduced respectively on the basis of the previous year. 0.13%, 0.16%, 0.70%, 0.71%, 0.89%, 0.88%, 0.10%; luggage, leather gloves, raw fur, tanned fur, fur clothing, other fur products, footwear , shoes and boots parts, basketball and volleyball and other 9 categories of products, the average import tariff rate is reduced from 1.0 to 1.5 percentage points. 1.10 percentage points, 1.53 percentage points, 1.14 percentage points, 1.00 percentage points, 1.20 percentage points; the import tariff rate of leather clothing products is 0.

(4) Switzerland

In 2022, the average import tariff rate of leather industry products imported from Switzerland by China is 0.94%, which is 7.61 percentage points lower than the average import tariff rate of the most-favored nation, and 0.83 percentage points lower than that of the previous year. The scope of reduction basically covers the main products of the leather industry. Among them: the average import tariff rate of five categories of products including leather chemical materials, raw hides, semi-finished leather, finished leather, and other leather products has been reduced by 0.1 to 0.9 percentage points, which have been reduced by 0.09 percentage points and 0.16 percentage points respectively on the basis of the previous year. , 0.62 percentage points, 0.49 percentage points, 0.87 percentage points; luggage, raw fur, tanned fur, other fur products, footwear, footwear parts, basketball volleyball and other 7 categories of products, the average import tariff rate reduction range is 1.0~1.9 1.32 percentage points, 1.95 percentage points, 1.01 percentage points, 1.20 percentage points, 1.46 percentage points, 1.50 percentage points and 1.20 percentage points respectively on the basis of the previous year; the average import tariff rate of leather gloves products is 2.00% , which was lowered by 2.00 percentage points on the basis of the previous year; the average import tariff rate of fur clothing products was 2.30%, which was lowered by 2.30 percentage points on the basis of the previous year; the import tariff rate of three categories of products including leather clothing, leather machinery and leather seats was 2.30%. 0.

(5) Mauritius

In 2022, the average import tariff rate of China's leather industry products imported from Mauritius is 1.77%, which is 6.78 percentage points lower than the average import tariff rate of the most-favored nation, and 0.59 percentage points lower than the previous year. The scope of reduction mainly covers finished leather, luggage, other Products from 5 industries including leather products, fur clothing, and footwear. Among them: the average import tariff rate of finished leather, luggage, other leather products and other three types of products has been reduced by 0.1 to 0.7 percentage points, which have been reduced by 0.09 percentage points, 0.74 percentage points and 0.42 percentage points respectively on the basis of the previous year; footwear The average import tariff rate of products was 7.64%, a decrease of 2.55 percentage points on the basis of the previous year; the average import tariff rate of fur clothing products was 13.80%, a decrease of 4.60 percentage points on the basis of the previous year.

(6) Taiwan, China

In 2022, the average import tariff rate of leather industry products imported from Taiwan, China will be 8.07%, which is 0.48 percentage points lower than the average import tariff rate of the most-favored nation, and 0.15 percentage points lower than that of the previous year, mainly covering raw fur and footwear. Products for both industries. Among them: the average import tariff rate of raw fur products was 15.45%, which was reduced by 0.91 percentage points on the basis of the previous year; the average import tariff rate of footwear products was 9.07%, which was reduced by 0.52 percentage points on the basis of the previous year.

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

In 2022, China's agreed import tariff rates for leather industry products imported from the four free trade zones of ASEAN, Iceland, Peru and Singapore will remain unchanged. 0.42%, 3.22%; the average import tariff rate of the ASEAN Free Trade Area agreement is 0.02%, only the leather motor vehicle seat (tax number: 94012010) has a 5% import tariff rate, and other leather industry products import tariffs are 0% .

3. The import tax rate of the eight free trade zone agreements is zero

In 2022, in my country's 19 bilateral or multilateral free trade zones, there will be 8 countries and regions where the import tariff rate of all tax numbers for leather industry products is 0, namely Georgia, Costa Rica, Australia, New Zealand, Chile, Cambodia, Hong Kong, China, Macao, China.

3. The import tax rate for some leather industry products is temporarily lowered

In 2022, China's import tariff rates for major products in the leather industry will be temporarily reduced by a total of 12 tariff lines. The main products in the leather industry include 2 tariff lines for leather chemical materials, 6 tariff lines for semi-finished leather, 3 tariff lines for raw fur, and 3 tariff lines for shoes. Class 1 tax number (see Table 1 for details).

4. Continue to implement preferential tax rates on imports of leather products from LDCs

In 2022, my country will continue to implement preferential tax rates on imports of leather industry products from the 44 least developed countries that have established diplomatic relations and completed the exchange of letters.