Ren Zhengfei’s speech some time ago: Let the cold pass to everyone, Huawei will survive! This sentence made the market feel the cold. It is the wisdom of the Chinese people to be prepared for danger in times of peace. The unavoidable topic when talking about Huawei is the "China-US trade war." Today, this war without gunpowder has been going on for four years. In 2018, the Trump administration used the Section 301 investigation as an excuse to impose high tariffs on goods originating in China, triggering another round of Sino-US trade disputes. Subsequently, China took reciprocal countermeasures to fight back, and also announced a series of lists of tariffs to be imposed on the United States and Canada. In June 2022, the Tariff Commission of the State Council announced the eighth exclusion and extension list of tariff-imposed goods from the United States and Canada. If you still don’t know whether you can apply for exemption from tariffs imposed on the United States and Canada? Then this article will help you. In 2019, in order to protect domestic industries and reduce the impact of the Sino-U.S. trade war on domestic industries, the Chinese government successively announced multiple batches of "Exclusion Lists of Goods Exempted from U.S. and Canadian Tariffs" (hereinafter referred to as the "Exclusion Lists"). The customs tax calculation system Products in the exclusion list are automatically excluded and exempted from application. In 2020, the State Council announced the "Announcement on Carrying out Market-Based Procurement Exclusions for Products Subject to Tariffs against the United States and Canada", allowing domestic enterprises to independently submit applications for market-based procurement exclusions for goods subject to tariffs against the United States and Canada that are not in the "Exclusion List", and the application is approved. Afterwards, the enterprise can receive an 18-digit "exclusion number". This exclusion number is entered in the accompanying document number column (customs code "0") during the import declaration. The customs system will automatically calculate the tax. Relevant products will be exempted from counter-tariffs against the United States (normal tariffs will be restored). Regarding the questions you may have about the imposition of tariffs on the United States and Canada, I have summarized them as follows:
1. How to determine whether the goods are subject to tariffs on the United States and Canada?
1. Determine the imported goods Whether the country of origin is "the United States". The basis for determining the country of origin needs to be provided, whether the packaging is marked with the place of origin, whether a certificate of origin is issued, etc.
2. Determine the accurate commodity code of the imported goods. The commodity code needs to be For a certain classification basis, you can consult a professional customs or customs broker (if you cannot determine the country of origin and commodity code, you can apply for an "advance ruling" from the customs) 3. When you have the correct commodity code, apply for it through the tariff book or The "Internet +" website of the General Administration of Customs checks whether the relevant codes involve tariffs on the United States and Canada.
Example: Use the Internet + customs query website to query the import tariff rate of "nuts"
Step 1: Log in to the website and select the tax rate query;
Sec. Step 2: After the jump, enter the tax number "73181600", click Query, and select more tax rates;
Step 3: Select "Import Agreement Rates" among more tax rates and find the "Special Agreement ”
Step 4: After clicking on the special agreement, the country of origin, the United States, will pop up with an agreement tax rate of 18%. As can be seen from the screenshot, nuts originating in the United States have an import special agreement tax rate of 18%. If the company does not apply If the market-based procurement of goods subject to tariffs from the United States and Canada is excluded, the customs tax calculation system will calculate and levy import tariffs at 18%. Let me explain to you that the tax rate of 18% here is not an additional tax rate. The tariffs imposed on the United States and Canada are based on the original tax rate. The "special agreement" tax rate for imports to the United States (18%) we found is actually the sum of the import most-favored-nation tax rate (8%) and the additional tariffs for the United States (10%). . In addition, the goods involved in the "exclusion list" within the validity period cannot find the "special agreement tax rate" imported into the United States because they have been "automatically excluded". Enterprises can directly determine the applicable import tax rate for imported goods according to the tax rate application principle. .
2. Where to apply for market-based procurement exclusion of goods subject to tariffs on the United States and Canada? The applicant can fill in and submit the market-based exclusion application as required through the exclusion declaration system (the website of the Tariff Policy Research Center of the Ministry of Finance). Related The operating instructions can be downloaded on the website
3. Finally, let me summarize the rules for using the exclusion numbers for the United States: 1. The entry customs clearance of the relevant goods must be completed within the exclusion period of the exclusion number; 2. The exclusion number corresponds one-to-one with the customs declaration number. Only one exclusion number can be filled in for one customs declaration, and one exclusion number only includes the goods subject to tariffs on the United States and Canada involved in one customs declaration. Multiple customs declarations require multiple exclusions. No.; 3. One customs declaration contains multiple goods that are subject to tariffs on the United States and Canada that are not included in the "Exclusion List". Some of the goods have applied for exclusion numbers, while other goods have not applied for exclusion numbers. In this case, separate declarations must be made (not separate orders). Declaration will cause the tariffs that should be levied to be excluded. This is a system BUG, ??and if it is found, it will also be regarded as tax evasion); 4. The product information of the excluded number must be consistent with the corresponding product information of the import customs declaration form, otherwise it will affect Normal customs clearance of imported goods and write-off of exclusion numbers 5. The system setting for the US exclusion number can only be US dollars. The currency used during customs declaration will not be affected and can be declared in other currencies.