On December 29, 2025, the Tariff Schedule Commission of the State Council released the "Announcement on the 2026 Tariff Adjustment Plan" (TSC Announcement No. 11 [2025], hereinafter "2026 Tariff Adjustment"), which came into effect on January 1, 2026.
The major developments are summarized as follows:
1. Interim Duty Rates
The major policies for the adjustments of interim duty rates are as follows:
-
To promote high-level technological self-reliance and facilitate the construction of a modern industrial system, key components and advanced materials, CNC hydraulic cushions for presses and profiled composite contact strips are subject to lower interim import duty rate.
-
To help promote the comprehensive green transition of economic and social development and reduce import tariffs on resource-based commodities, items such as recycled black powder for lithium-ion batteries enjoy interim duty rates, and the import interim duty rate for unroasted iron pyrites is reduced.
-
To increase support and improvement of public livelihood, and contribute to the accelerated building of the Healthy China, medical products such as artificial blood vessels and diagnostic kits for certain infectious diseases have been incorporated into the interim duty program, thereby reducing their import tariff rates.
-
14 items are excluded from the treatment of interim duty rates.
|
Tariff Codes |
Descriptions |
M.F.N. Rate |
I.D.R. |
|
2710.1913 |
Bio-aviation kerosene |
9% |
0 |
|
2710.1914 |
Other aviation kerosene |
9% |
0 |
|
2850.0090* |
Disilane |
5.5% |
3% |
|
3822.1900* |
Prepared diagnostic kits for Hepatitis A, B, C, HIV, and Syphilis |
3% |
0 |
|
3824.9999* |
Recycled black powder for lithium-ion batteries |
6.5% |
3% |
|
6815.1310* |
Carbon fiber prepreg for aircraft (Tensile modulus ≥50 GPa, Radial tensile strength ≥500 MPa) |
17% |
10% |
|
7107.0000* |
Profiled composite contact strips (Surface roughness Ra≤0.1μm, Rz≤1.0μm, Silver layer hardness ≥95 HV, Crystal grain size ≤3μm) |
8% |
5% |
|
8412.2100* |
CNC hydraulic cushions for presses |
12% |
6% |
|
8415.8220* |
Constant temperature and humidity units for coating and developing machines |
10% |
5% |
|
8421.3990* |
Gas purifiers (Outlet gas purity ≥99.999999%) |
5% |
3% |
|
8482.1030* |
Angular contact ball bearings for medical equipment (Inner ring diameter ≥790mm, Rated load ≥850kg, Speed ≥200 rpm) |
8% |
4% |
|
8524.9290* |
OLED flat panel display modules dedicated or mainly used for XR devices (Size <1.5 inches, Design brightness >3000 cd/m², PPI >3000) |
8% |
4% |
|
9021.3900* |
Artificial blood vessels |
4% |
2% |
|
9022.9090* |
High-voltage solid-state modulator systems and multi-leaf collimator modules for medical linear accelerators |
4.5% |
2% |
Table A: 14 Commodities Added for Interim Duty Rate Treatment
|
Tariff Codes |
Descriptions |
M.F.N. |
|
0303.4510 |
Frozen Atlantic bluefin tuna |
7% |
|
0303.4520 |
Frozen Pacific bluefin tuna |
7% |
|
0303.4600 |
Frozen Southern bluefin tuna |
7% |
|
0810.4000 |
Fresh cranberries, bilberries and other fruits of the genus Vaccinium |
30% |
|
0813.4090* |
Dried cranberries |
25% |
|
2710.1911 |
Aviation kerosene |
9% |
|
2807.0000 |
Sulfuric acid; oleum |
5% |
|
6403.1200 |
Ski-boots with outer soles of rubber, plastics, leather or composition leather and uppers of leather |
14% |
|
8443.1921* |
Textile cylinder screen printing machines |
10% |
|
8443.1922* |
Textile platen screen printing machines |
10% |
|
8483.6000* |
High-speed shaft couplings (for wind turbines), of torque protection value 160 kNm - 1000 kNm |
8% |
|
8501.1091* |
Precision micro-motors for laser video disc player (1W ≤ Power ≤ 18W, 20mm ≤ Diameter ≤ 30mm) |
9% |
|
8501.1099* |
Micro-motors not for the movement of laser disc players, Power ≤ 0.5W (of cylindrical: Dia ≤ 6mm, H ≤ 25mm; of oblate: Dia ≤ 15mm, Thickness ≤ 5mm) |
9% |
|
8501.1099* |
Precision micro-motors for laser video disc players (0.5W ≤ Power ≤ 2W, 5mm ≤ Diameter < 20mm) |
9% |
Table B: 14 Commodities Excluded from Interim Duty Rate Treatment
|
Tariff Codes |
Descriptions |
2025 I.D.R. |
2026 I.D.R. |
|
2502.0000 |
Unroasted iron pyrites |
1% |
0↓ |
Table C: 1 Commodity with Further Reduced Interim Duty Rate
Note: For commodities whose Tariff Item marked with an asterisk (*) in the tables above, the items implementing interim duty rates fall within the scope of the listed Tariff Items but shall be subject to the specific product description.
2. Tariff Subheading Adjustment
To serve industrial development and technological progress, the 2026 Tariff Schedule has added national subheadings for commodities such as intelligent bionic robots and bio-aviation kerosene and accordingly removed the corresponding 2025 subheadings. After adjustment, the total number of 8-digit subheadings changed from 8,960 to 8,972.
|
Subheadings Deleted |
Subheading Added |
||||
|
Tariff Codes |
Descriptions |
Tariff Codes |
Descriptions |
M.F.N. |
Gen. Rate |
|
- |
- |
1211.2031 |
Fresh wild-simulated Ginseng (other than American Ginseng) |
20% |
50% |
|
1211.2032 |
Dried wild-simulated Ginseng (other than American Ginseng) |
20% |
50% |
||
|
1211.2039 |
Other wild-simulated Ginseng (other than American Ginseng) |
20% |
50% |
||
|
2710.1911 |
Aviation kerosene |
2710.1913 |
Bio-aviation kerosene |
9% |
14% |
|
2710.1914 |
Other aviation kerosene (derived from petroleum and bituminous minerals) |
9% |
14% |
||
|
2710.1923 |
Diesel oils |
2710.1925 |
Hydrocarbon-based biodiesel |
6% |
11% |
|
2710.1926 |
Other diesel fuels |
6% |
11% |
||
|
3818.0011 |
Monocrystalline silicon slices, diameter ≤ 15.24 cm |
3818.0012 |
Monocrystalline silicon wafers, of a diameter ≤ 15.24 cm and thickness > 220 μm |
0 |
11% |
|
3818.0013 |
Monocrystalline silicon wafers, of a diameter ≤ 15.24 cm and thickness ≤ 220 μm |
0 |
11% |
||
|
3818.0019 |
Other monocrystalline silicon slices |
3818.0014 |
Monocrystalline silicon wafers, of a diameter > 15.24 cm and thickness > 220 μm |
0 |
11% |
|
3818.0015 |
Monocrystalline silicon wafers, of a diameter > 15.24 cm and thickness ≤ 220 μm |
0 |
11% |
||
|
- |
- |
8479.8970 |
Intelligent bionic robots |
0 |
30% |
|
8508.1100 |
Vacuum cleaners with self-contained electric motor of a power not exceeding 1500W and having a dust bag or other receptacle capacity not exceeding 20L |
8508.1110 |
Cleaning robots of a power not exceeding 1500W and having a dust bag or other receptacle capacity not exceeding 20L |
8% |
130% |
|
8508.1190 |
Other vacuum cleaners of a power not exceeding 1500W and having a dust bag or other receptacle capacity not exceeding 20L |
8% |
130% |
||
|
8508.1900 |
Other Vacuum cleaners with self-contained electric motor |
8508.1910 |
Other cleaning robots |
0 |
30% |
|
8508.1990 |
Other Vacuum cleaners with self-contained electric motor |
0 |
30% |
||
|
- |
- |
8509.8030 |
Electric toothbrushes |
8% |
100% |
|
- |
- |
8517.6295 |
Wireless routers |
0 |
14% |
Table D: Subheading Deletions and Additions
3. National Subheading Note Adjustment
The 2026 Tariff Adjustment adds 3 national subheading notes and modifies 1 note. After the adjustment, China subheading notes counts for 201 notes covering 240 tariff codes.
|
Status |
Tariff Codes |
Descriptions |
China Subheading Notes |
|
New |
1211.2021 1211.2029 |
Wild Ginseng |
"Wild Ginseng" under national subheadings 1211.2021 and 1211.2029 refers to original ecological ginseng that propagates naturally and grows in deep mountain forests. |
|
New |
1211.2031 1211.2032 1211.2039 |
Wild-simulated Ginseng |
"Wild-simulated Ginseng" under national subheadings 1211.2031, 1211.2032, and 1211.2039 refers to ginseng that grows naturally in forests deep in mountains after sowing. |
|
New |
8479.8970 |
Intelligent Bionic Robots |
"Intelligent Bionic Robot" under national subheading 8479.8970 refers to an autonomous or semi-autonomous (combining autonomous and manual control) robot that highly imitates the form and behavior of humans or animals (such as mammals, insects, birds, fish, etc.) in appearance, structure, or function. Its core characteristic lies in possessing main body structures like humans or animals (such as head, torso, limbs, tail, etc.). This type of robot can perceive the surrounding environment through cameras, microphones, sensors, LiDAR, etc., and relies on technologies such as artificial intelligence, machine learning, and computer vision to possess functions like autonomous path planning and obstacle avoidance. At the same time, it can use its own structure or carry other tools to complete various tasks independently or in multi-machine coordination. Some can also integrate natural language processing and affective computing to support understanding human intentions and emotional states through voice dialogue, expression recognition, and gesture response, enabling human-machine interaction and feedback. |
|
Adjusted |
2710.1925 2710.1926 |
Diesel oil |
"Diesel oil" under national subheadings 2710.1925 and 2710.1926 refers to a mixture of hydrocarbons with approximately 10 to 22 carbon atoms. Its pour point or freezing point is -50°C to 30°C; Distillation range: 50% recovery temperature ≤ 300°C, 90% recovery temperature ≤ 355°C, 95% recovery temperature ≤ 365°C. |
Table F: China Subheading Note Adjustment (2026)
4. Preferential Tariff Rates
In accordance with the 24 free trade agreements and preferential trade arrangements signed between China and 34 trading partners, preferential tariff rates will continue to be applied to imported commodities originating from these partners:
-
Implementing further tariff reductions based on relevant agreements: Further tax reductions will be implemented in accordance with China's free trade agreements with New Zealand, Peru, Switzerland, South Korea, Australia, Pakistan, Mauritius, Cambodia, Nicaragua, Ecuador, Serbia, and the Maldives, as well as the Regional Comprehensive Economic Partnership (RCEP).
-
Maintaining the respective agreement rates for commodities whose tariff reduction transition period has expired: For imported commodities whose tariff reduction transition has expired, preferential rates will continue to apply under China's FTAs with ASEAN, Chile, Singapore, Georgia, Iceland, and Costa Rica; the Early Harvest Arrangement of the China-Honduras FTA; the Closer Economic Partnership Arrangements (CEPA) with Hong Kong and Macau; the Economic Cooperation Framework Agreement (ECFA); and the Asia-Pacific Trade Agreement (APTA).
5. Special Preferential Tariff Rates
China continues to grant zero-tariff treatment on 100% of tariff items to 43 Least Developed Countries (LDCs) that have established diplomatic relations with China. For tariff quota commodities, only the within-quota tariffs are zero; the out-of-quota tariff rates remain unchanged.
Special preferential tariff rates will continue to be applied to certain imported goods originating from Bangladesh, Laos, Cambodia, and Myanmar in accordance with the Asia-Pacific Trade Agreement and exchange of notes between the Chinese government and relevant ASEAN member governments.
6. Commentary: Tariff Code Compliance Risks
Viewing the aforesaid adjustments to China tariff items and tariff rates, importer and exporter in China shall be aware of the following risks and compliance measures: The importers and exporters of such commodities for which China subheading notes are adjusted, is advised to identify the need to re-classify the corresponding tariff codes and prepare in advance the legal position paper to tackle potential customs queries, audits or dawn-raids. Exporters must ensure their declaration of country of origin can be substantiated by internal compliance programs to enjoy preferential tariff treatments.
Source: Global Law Office
Authors:
- Deming Zhao, zhaodeming@glo.com.cn; Deming Zhao is specialized in corporate and regulatory compliance, customs and trade compliance, Insurance, M&A, IP licensing and assignment, shipping and logistics, insurance, employment and litigation & arbitration. Dr. Zhao is one of the pioneers who has developed the legal practice of customs & trade compliance in China, which has won wide recognition among multinational clients.
- Xinyue Lin
Editor: Mingming Dai
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