Approved by the State Council, the 2026 Tariff Adjustment Plan came into effect on January 1, 2026. The General Administration of Customs has recently issued implementing regulations that clarify matters related to the declaration of commodity codes, among other requirements.
I. Import and Export Tariff Rates
(I) Interim Tariff Rates
Effective January 1, 2026, 935 product categories will be subject to interim import tariff rates (excluding those under tariff-rate quotas), while export tariffs will remain for 107 categories, including interim tariff rates for 68 categories.
The key adjustments are as follows: I. A reduction has been applied to import tariffs on key components and advanced materials, covering items such as CNC-controlled hydraulic cushions for stamping presses and shaped bimetallic contact strips. II. Import tariffs on industrial raw materials have been cut, including black powder from recycled lithium-ion batteries and unroasted pyrite. III. Medical products see lower import tariffs, including those on artificial blood vessels and diagnostic kits for specific infectious diseases. Furthermore, in line with China's World Trade Organization commitments, interim import tariffs on products such as micro-motors, textile printing machines, and sulfuric acid have been abolished, reinstating the applicable Most-Favored-Nation (MFN) rates.
(II) Tariff Quota Rates
Tariff quota rates management will remain in effect for eight categories of goods, including wheat, with their respective rates unchanged. For three types of fertilizers, namely urea, NPK Compound Fertilizer, and diammonium phosphate, the 1% interim in-quota tariff rate will be maintained.
A sliding duty will continue to apply to a specified volume of cotton imported outside the quota.
(III) Agreement Tariff Rates
Under the 24 free trade agreements and preferential trade arrangements implemented with 34 trading partners, China will continue to grant preferential tariff rates to a range of imports originating from these partners.
(IV) Special Preferential Tariff Rates
Under the special preferential tariff rates scheme, full duty-free treatment on 100% of tariff lines will continue to be granted to 43 least-developed countries that have diplomatic relations with China. For goods subject to tariff-rate quotas, only the in-quota rate is reduced to zero, while the out-of-quota rate remains unchanged.
Separately, under the framework of the Asia-Pacific Trade Agreement (APTA) and pursuant to subsequent bilateral exchanges of notes with specific ASEAN member states, special preferential tariff rates continue to apply to select imports from Bangladesh, Laos, Cambodia, and Myanmar.
II Tariff Schedule Items
Selected tariff lines and domestic heading explanation notes have been revised, bringing the 2026 totals to 8,972 and 201, respectively.
(III) Administrative and Procedural Details
To implement the 2026 interim tariff rates (for partial coverage) along with specific policies on import VAT and consumption tax targeting imported and exported goods, the General Administration of Customs has created distinct 10-digit Customs commodity codes and published the following correspondence tables: Table of Customs Commodity Codes for Items Subject to Partial-Coverage Interim Tariff Rates (2026) and Table of Customs Commodity Codes for Items Subject to Partial-Coverage Policies on Import VAT and Consumption Tax (2026). Enterprises engaged in the import or export of such goods must declare them using the commodity codes specified in the corresponding annexes of this announcement. The definitive scope of application for these measures is set forth in the 2026 Tariff Adjustment Plan and the relevant regulations governing import VAT and consumption tax.
For IT products (falling under the Information Technology Agreement) subject to partial-coverage MFN rates, the existing 10-digit Customs commodity codes remain unchanged. These codes shall continue to be applied in accordance with Annex 1 Table of Customs Commodity Codes for Partial-Coverage IT Items (2025) to Announcement of the General Administration of Customs No.207 [2024].
The specific adjustments to import tariff lines as stipulated in the 2026 Tariff Adjustment Plan, along with the Directory of Tax-Related Declarations for Imported and Exported Goods (2026 Edition), are accessible for consultation on the official website of the General Administration of Customs, serving as a reference for Customs declaration.
Prepared by: Department of Duty Collection of the General Administration of Customs, General Administration of Customs Tax Collection and Administration Bureau (Shanghai, Guangzhou); and the Customs authorities of Beijing, Nanjing, Qingdao, Jinan, Guangzhou, and Zhanjiang.
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