With effect from 2 April 2018, the State Council of the People’s Republic of China have officially authorised the General Administration of Customs to implement retaliatory tariffs on 128 products of US origin. The measures imposed by China are, in its view, authorised retaliatory measures to safeguard measures imposed by the United States pursuant to the Section 232 national security tariff measures on steel and aluminium imports into the United States announced by Presidential Proclamation last month.
Under these new tariffs, which impact certain fruit, food and pork products, importers into China of the affected products must pay the new tariff rates in addition to the tariff rates already applicable to each product. Any products subject to consumption tax will also be calculated inclusive of the new tariff rates. Finally, we note that value added tax will also be calculated based upon the total import merchandise value, inclusive of the new tariff rate and the new consumption tax where applicable.
Please find below an unofficial translation of the affected tariff headings:
| Tariff Heading | Description | Increased Tariff |
|---|---|---|
| 8011100 | Dried coconut | 15% |
| 8011200 | Fresh coconut without shell | 15% |
| 8011990 | Other fresh coconut | 15% |
| 8012100 | Fresh or dried unhulled Brazil fruit | 15% |
| 8012200 | Fresh or dried shelled Brazilian fruit | 15% |
| 8013100 | Fresh or dried unshelled cashew nuts | 15% |
| 8013200 | Fresh or dried shelled cashew nuts | 15% |
| 8021100 | Fresh or dry almond kernels | 15% |
| 8021200 | Fresh or dried almonds | 15% |
| 8022100 | Fresh or dried unshelled hazelnuts | 15% |
| 8022200 | Fresh or dried shelled hazelnuts | 15% |
| 8023100 | Fresh or dried unshelled walnuts | 15% |
| 8023200 | Fresh or dried shelled walnuts | 15% |
| 8024110 | Unshelled chestnut | 15% |
| 8024290 | Shelling other chestnuts | 15% |
| 8025100 | Unhulled pistachio fruit | 15% |
| 8025200 | Shelled pistachio fruit | 15% |
| 8026190 | Unhulled other macadamia nuts | 15% |
| 8026200 | Shelled macadamia nuts | 15% |
| 8028000 | Betel nut | 15% |
| 8029030 | Fresh or dried pine nuts | 15% |
| 8029090 | Other fresh or dried nuts | 15% |
| 8031000 | Fresh or dried plantain | 15% |
| 8039000 | Fresh or dried other bananas | 15% |
| 8041000 | Fresh or dried dates | 15% |
| 8042000 | Fresh or dried figs | 15% |
| 8043000 | Fresh or dried pineapple | 15% |
| 8044000 | Fresh or dried avocado | 15% |
| 8045010 | Fresh or dried avocado | 15% |
| 8045020 | Fresh or dried mango | 15% |
| 8045030 | Fresh or dried mangosteen | 15% |
| 8051000 | Fresh or dried orange | 15% |
| 8052190 | Fresh or dried other citrus | 15% |
| 8052200 | Fresh or dried Clementine orange | 15% |
| 8052900 | Other fresh or dried Welkin oranges and hybrid citrus | 15% |
| 8054000 | Fresh or dried lemons and limes | 15% |
| 8055000 | Fresh or dried lemons and limes | 15% |
| 8059000 | Other fresh or dried citrus fruits | 15% |
| 8061000 | Fresh grapes | 15% |
| 8062000 | Raisin | 15% |
| 8071100 | Fresh watermelon | 15% |
| 8071910 | Fresh cantaloupe | 15% |
| 8072000 | Fresh papaya | 15% |
| 8081000 | Fresh apples | 15% |
| 8083010 | Fresh pear and Sydney | 15% |
| 8083090 | Other fresh pears | 15% |
| 8092100 | Fresh sour cherries | 15% |
| 8092900 | Other fresh cherries | 15% |
| 8093000 | Fresh peach, including fresh nectarine | 15% |
| 8094000 | Fresh plum and plum | 15% |
| 8101000 | Fresh strawberries | 15% |
| 8102000 | Fresh raspberry, blackberry, mulberry and roganberry | 15% |
| 8104000 | Fresh Cranberries and Bilberries | 15% |
| 8105000 | Kiwifruit | 15% |
| 8106000 | Fresh Durian | 15% |
| 8107000 | Fresh persimmon | 15% |
| 8109010 | Fresh lychees | 15% |
| 8109030 | Fresh lychees | 15% |
| 8109040 | Rambutan | 15% |
| 8109050 | Fresh lychee | 15% |
| 8109060 | Fresh carambola | 15% |
| 8109070 | Wax apple | 15% |
| 8109080 | Pitaya | 15% |
| 8109090 | Other fresh fruit | 15% |
| 8111000 | Frozen strawberries | 15% |
| 8112000 | Frozen other berries | 15% |
| 8119090 | Other frozen fruits and nuts | 15% |
| 8121000 | Temporarily preserved cherries | 15% |
| 8129000 | Temporarily preserved other fruits and nuts | 15% |
| 8131000 | Dried apricots | 15% |
| 8132000 | Mei Qiang and Li Gan | 15% |
| 8133000 | Dried apples | 15% |
| 8134010 | Dried longan and meat | 15% |
| 8134020 | Dried persimmon | 15% |
| 8134030 | Dried red dates | 15% |
| 8134040 | Dried litchi | 15% |
| 8134090 | Other dried fruit | 15% |
| 8135000 | Assorted nuts or dried fruits in this chapter | 15% |
| 22041000 | Sparkling wine | 15% |
| 22042100 | Small packaged fresh grapes brewed | 15% |
| 22042200 | Fresh brewed wine in 2 liters but not more than 10 litre containers | 15% |
| 22042900 | Other packaged fresh grapes brewed | 15% |
| 22043000 | Other wine grape juice | 15% |
| 22072000 | Any concentration of modified ethanol and other alcohol | 15% |
| 12112010 | Fresh, cold, frozen or dried American ginseng | 15% |
| 12112091 | Other fresh ginseng | 15% |
| 12112099 | Other cold, frozen or dried ginseng | 15% |
| 73041110 | Stainless steel or natural gas casing with outside diameter greater than or equal to 215.9 mm but not exceeding 406.4 mm | 15% |
| 73041120 | Stainless steel oil or gas casing with outside diameter greater than 114.3 mm but less than 215.9 mm | 15% |
| 73041130 | Stainless steel oil or gas casing with outer diameter not exceeding 114.3 mm | 15% |
| 73041190 | Other stainless steel oil or gas casing | 15% |
| 73041910 | Non-stainless steel or natural gas casing with outside diameter greater than or equal to 215.9 mm but not exceeding 406.4 mm | 15% |
| 73041920 | Non-stainless oil or natural gas casing with outside diameter greater than 114.3 mm but less than 215.9 mm | 15% |
| 73041930 | Non-stainless oil or natural gas casing with outer diameter not exceeding 114.3 mm | 15% |
| 73041990 | Other non-stainless steel oil or gas casing | 15% |
| 73042210 | Stainless steel drill pipe with outer diameter not exceeding 168.3 mm | 15% |
| 73042290 | Other stainless steel drill pipes | 15% |
| 73042310 | Non-stainless steel drill pipe with outer diameter not exceeding 168.3 mm | 15% |
| 73042390 | Other non-stainless steel drill pipes | 15% |
| 73042400 | Other stainless steel drilling natural gas casing and conduit for oil | 15% |
| 73042910 | Jackets, pipes and drill pipes for drilling oil and natural gas with yield strength less than 552 MPa | 15% |
| 73042920 | Jackets, pipes, and drill pipes for drilling oil and gas with yield strengths of 552 MPa or more but less than 758 MPa | 15% |
| 73042930 | Jacket, duct and drill pipe for drilling oil and natural gas with a yield strength of 758 MPa or more | 15% |
| 73043110 | Cold-rolled steel seamless boiler tubes | 15% |
| 73043120 | Cold-rolled iron seamless geologic drill pipe, casing | 15% |
| 73043190 | Other cold-rolled iron seamless circular cross-section tubes | 15% |
| 73043190 | Non-cold-rolled iron seamless boiler tubes | 15% |
| 73043920 | Non-cold rolled seamless geologic drill pipe casing | 15% |
| 73043990 | Non-cold rolled iron other seamless tubes | 15% |
| 73044110 | Cold-rolled stainless steel seamless boiler tubes | 15% |
| 73044190 | Cold-rolled stainless steel other seamless tube | 15% |
| 73044910 | Non-cold-rolled stainless steel seamless boiler tubes | 15% |
| 73044990 | Non-cold rolled stainless steel other seamless tube | 15% |
| 73045110 | Cold rolled other alloy steel seamless boiler tubes | 15% |
| 73045120 | Cold rolled other alloy steel seamless geological casing | 15% |
| 73045190 | Cold rolled other alloy steel other seamless tubes | 15% |
| 73045910 | Non-cold rolled other alloy steel seamless boiler tubes | 15% |
| 73045920 | Non-cold rolled other alloy steel seamless geological drilling casing | 15% |
| 73045990 | Non-cold-rolled other alloy steel seamless circular section | 15% |
| 73049000 | Unlisted Seamless Steel Tubes and Hollow Profiles | 15% |
| 2031200 | Fresh, cold boned pig forelegs, hind legs and their meat | 25% |
| 2031900 | Other fresh and cold pork | 25% |
| 2032190 | Other frozen whole head and half pork | 25% |
| 2032200 | Frozen boned pig forelegs, hind legs and their meat | 25% |
| 2032900 | Other frozen pork | 25% |
| 2064100 | Frozen pork liver | 25% |
| 2064900 | Other frozen pork chops | 25% |