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Notice of the Customs Tariff Commission of the State Council on Adjusting the Scope of Part of the Commodities Which are subject to Import Duties on Imported Articles

Document No.:

Taxes:Import & Export Tax

Date of Promulgation:2016-10-01

IssueDepartment:Customs Tariff Commission of the State Council

Date of Implementatio:2016-09-30

Annex:

 

Issued by: Customs Tariff Commission of the State Council

Document No.: Shui Wei Hui [2016] No.26

Date of Issuance: September30th, 2016

 

General Administration of Customs:

 

In order to guide the rational consumption, the excise tax policy for cosmetics has been adjusted upon approval of the State Council. The taxation issues of cosmetics in the import duties on imported articles are hereby clarified as follows:

 

I. The name of “cosmetics” in tax item 3 of the “Schedule for Import Tariffs on Imported Goods of the People's Republic of China” is adjusted to “high-end cosmetics”, and the scope of taxable goods shall be consistent with the scope of the goods of high-end cosmetics which is subject to excise tax.

 

II. This notice shall come into force on October 1, 2016.

 

Customs Tariff Commission of the State Council

September30th, 2016

 

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