The Tariff Law (Draft) is under public comment during the period from December 29, 2023 to January 27, 2024, according to a statement made on the website of the National People's Congress (NPC).
The draft law has 70 articles in seven chapters, which include General Provisions, Tax Items and Rates, Tax Payable, Tax Incentives and Tariffs under Special Situations, Collection Management, Legal Responsibilities, and Supplementary Provisions. It also includes the Import and Export Tariffs of the People's Republic of China as an annex.
It clarifies that there are seven categories of imports and exports and inbound articles that are legally exempted from tariffs. They are goods in a single consignment within the quota of exemption as stipulated by the State Council, advertisements and samples with no commercial value, necessary fuel, materials and catering supplies that are carried by inbound and outbound means of transport, goods and inbound articles damaged or lost before customs release, materials donated by foreign governments and international organizations, and goods and inbound articles exempted from tariffs under international treaties and agreements concluded or jointly participated in by China.