According to the Ministry of Finance website on April 9th, the Tariff Commission of the State Council issued an announcement on April 9th, which will adjust the tariff rates specified in the "Announcement of the Tariff Commission of the State Council on the Additional Tariffs on Imports Originating from the United States" (Tax Committee Announcement No. 4 of 2025) starting from 12:01 PM on April 10th. The additional tariffs on all imports originating from the United States will be raised from 34% to 84%. This announcement has now officially come into effect.
The full text is as follows:
Announcement of the Tariff Commission of the State Council on Adjusting the Measures for Imposing Additional Tariffs on Imports Originating from the United States
Tax Committee Announcement No. 5 of 2025
On April 8th, 2025, the U.S. government announced that the rate of "reciprocal tariffs" imposed on Chinese exports would be increased from 34% to 84%. The U.S. approach of escalating tariffs against China is a further error, seriously infringing upon China's legitimate rights and interests and severely damaging the multilateral trading system based on rules.
In accordance with the laws of the People's Republic of China, including the Customs Law, the Foreign Trade Law, and the basic principles of international law, and after approval by the State Council, starting from 12:01 PM on April 10th, 2025, adjustments will be made to the measures for imposing additional tariffs on imports originating from the United States. The relevant matters are as follows:
1. Adjust the additional tariff rates specified in the "Announcement of the Tariff Commission of the State Council on Imposing Additional Tariffs on Imports Originating from the United States" (Tax Committee Announcement No. 4 of 2025), increasing them from 34% to 84%.
2. Other matters shall be executed according to the provisions of Tax Committee Announcement No. 4 of 2025.
Tariff Commission of the State Council
April 9th, 2025
Additionally, according to the Customs General Administration website on the evening of April 9th, the Customs General Administration released an announcement regarding the implementation details of the measures for imposing additional tariffs on imports originating from the United States. Starting from 12:01 PM on April 10th, 2025, an additional 84% tariff will be levied on all imports originating from the United States based on the current applicable tariff rates; for goods shipped before 12:01 PM on April 10th, 2025, and imported between 12:01 PM on April 10th, 2025, and 24:00 on May 13th, 2025 (hereinafter referred to as "in-transit goods"), the additional tariff will not be imposed.
The full text is as follows:
Customs General Administration Announcement No. 58 of 2025 (Announcement on Implementation Matters Regarding the Measures for Imposing Additional Tariffs on Imports Originating from the United States)
Based on the "Announcement of the Tariff Commission of the State Council on Imposing Additional Tariffs on Imports Originating from the United States" (Tax Committee Announcement No. 4 of 2025) and the "Announcement of the Tariff Commission of the State Council on Adjusting the Measures for Imposing Additional Tariffs on Imports Originating from the United States" (Tax Committee Announcement No. 5 of 2025), starting from 12:01 PM on April 10th, 2025, an additional 84% tariff will be levied on all imports originating from the United States based on the current applicable tariff rates; for goods shipped before 12:01 PM on April 10th, 2025, and imported between 12:01 PM on April 10th, 2025, and 24:00 on May 13th, 2025 (hereinafter referred to as "in-transit goods"), the additional tariff will not be imposed. The relevant implementation matters are hereby announced as follows:
1. For imports originating from the United States declared after 12:01 PM on April 10th, 2025, an additional tariff will be levied on top of the current tax collection methods and applicable tariff rates (the sum of the current most-favored-nation tariff or provisional tariff rates and the already implemented additional tariff rates).
2. For "in-transit goods," import enterprises may apply for the non-imposition of the additional tariff. Import enterprises should verify the transportation status of imports originating from the United States themselves, confirming that the transport vehicle carrying the goods has departed the origin port before 12:01 PM on April 10th, 2025, and that the related goods have been declared for import before 24:00 on May 13th, 2025.
For "in-transit goods" applying for the non-imposition of the additional tariff, the declaration for import should be made after the transport vehicle carrying the goods has been declared to enter the country; for imports under trade methods such as out-bound processing in customs special regulatory areas and bonded supervision zones, applications for the non-imposition of the additional tariff should be made before 24:00 on May 13th, 2025.
3. For import enterprises applying for the non-imposition of the additional tariff on "in-transit goods," their relevant imported goods should be declared as follows:
(1) The "departure date" column in the customs declaration for import goods should be filled with the date when the goods leave the first loading port outside the territory, which must be before 12:01 PM on April 10th, 2025, and the word "" should be noted in the remarks section.
For imports under trade methods such as out-bound processing in customs special regulatory areas and bonded supervision zones, other goods without actual entry and exit, proof materials of the goods' transportation situation (which need to include information such as the origin, departure time, and transportation route from the origin port to the port of entry) should be uploaded in the supporting documents section during declaration, and the word "" should also be noted in the remarks section.
(2) During the import declaration process, import enterprises should make the following statement:
"Our organization promises to have verified that the imported goods meet the circumstances stipulated in Article 3 of Tax Committee Announcement No. 4 of 2025, and applies for the non-imposition of the additional tariff. Our organization assumes legal responsibility for the truthfulness and accuracy of the declaration content and provided proof materials."
4. For goods imported before 24:00 on May 13th, 2025, which have already been declared for import (for goods imported under the advance declaration method, this refers to the time of the transport vehicle's declaration to enter the country), and for which the additional tariff has already been paid, import enterprises can apply for a refund of the relevant taxes and interest after verifying the transportation status of the imported goods, confirming that the relevant imported goods comply with the regulations for "in-transit goods." They should declare to the customs in accordance with the provisions of Section (ii) of Article Three of this announcement and submit relevant proof materials.
5. For imports of goods originating from the United States under processing trade, the current bonded policy remains unchanged, with specific management requirements as follows:
(i) For processed finished products of bonded imports originating from the United States in customs special regulatory areas, starting from 12:01 PM on April 10th, 2025, they cannot be transferred under bond, and when sold domestically, all bonded raw materials should be declared; for processed finished products of bonded imports originating from the United States outside customs special regulatory areas (including substandard goods and waste products), starting from 12:01 PM on April 10th, 2025, they cannot be transferred under bond and should be processed for export departure or domestic sales procedures, and when sold domestically, all bonded raw materials should be declared.
(ii) Starting from 12:01 PM on April 10th, 2025, for imported raw materials originating from the United States under processing trade handbooks (B manual, C manual, E account, H account, TH account, TG account), processing trade enterprises can implement dedicated handbook management. When setting up or changing processing trade handbooks, processing trade enterprises should note "[M]" in the remarks section at the head of the dedicated handbook table. All finished products under the dedicated processing trade handbook cannot be transferred under bond.
Processing trade enterprises failing to implement dedicated handbook management should, starting from 12:01 PM on April 10th, 2025, when setting up or changing processing trade handbooks, mark "[M]" at the beginning of the commodity name of bonded raw materials and related finished products originating from the United States in the commodity item, separating them from similar goods originating from other countries (regions) for item-by-item filing.
(iii) Starting from 12:01 PM on April 10th, 2025, for goods originating from the United States involved in logistics accounts (TW account, L account) in customs special regulatory areas and bonded supervision zones, simple processing operations involving changes in commodity codes or origins cannot be conducted.
Special announcement.
General Administration of Customs
April 9th, 2025
Original source: https://www.toutiao.com/article/7491549820650537484/
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