Bags / Shoes & Accessories

The customs import and export tariff of the People's Republic of China in 2023 has come into effect on January 1, and the import tariff of leather products in international trade presents the following new changes and new features.

1、 MFN import tax rate remains unchanged

In 2023, the average MFN import tax rate of 289 tax numbers (8-digit code tax number and 10-digit code tax number) for leather products will remain unchanged at 8.58%.

2、 Change in import tax rate of FTA agreement

In 2023, China has signed and entered into force 19 free trade agreements and preferential trade arrangements (bilateral or multilateral free trade zones) with relevant countries or regions.

1. The import tax rate of international trade in the seven free trade zone agreements was further reduced

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 rate of the three free trade zone agreements remains unchanged

In 2023, China's import tariff rate of leather products from ASEAN, Peru and the countries of the Asia-Pacific Trade Agreement will remain unchanged.

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

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

3、 The tentative reduction of import tax rate of 12 leather industry products in international trade remains unchanged

In 2023, there are 12 provisional tariff rates for import tariffs of main products of the leather industry in China, including 2 tax numbers for leather chemical materials, 6 tax numbers for semi-finished leather, 3 tax numbers for raw fur and 1 tax number for shoes.

4、 Continue to implement preferential tax rate

In 2023, the leather industry products of 44 least developed countries that have established diplomatic relations with China and completed the exchange of documents will continue to be given zero tariff treatment, and the scope and tax rate of the commodities for which the preferential tax rate is applied will remain unchanged.

5、 Export tariff rate of international trade

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