| | Tariff Code | Names of Commodities | Tax Rates | Note |
| | 21069020 | Compound alcoholic preparations used for the manufacture of beverages | 5% | |
| | | Beer made from malt, whose import duty-paid price is USD 370 per ton or more | 250 Yuan per ton | 1kg= 0.988 liters |
| | 22030000 | Beers made from malt, whose import duty-paid value is less than USD 370 per ton | 220 Yuan per ton | |
| | 22041000 | Grape Sparkling wine | 10% | |
| | 22042100 | Small package wine made from fresh grapes | 10% | |
| | 22042900 | Wine made from fresh grapes in other packages | 10% | |
| | 22043000 | Other grape juices for brewing | 10% | |
| | 22051000 | Small package vermouth and similar wines | 10% | |
| | 22059000 | Vermouth in other packages and similar wines | 10% | |
| | | Yellow rice wine | 240 Yuan per ton | 1 kg = 0.962 liters |
| | 22060000 | Other fermented beverages | 10% | |
| | 22071000 | Undenatured ethyl alcohol of an alcoholic strength of 80% or more | 5% | |
| | 22072000 | Ethyl alcohol and other spirits, denatured, of any strength | 5% | |
| | 22082000 | Spirits made from distilling wines | 20%+1yuan per kilogram | 1 liter = 0.912 kg |
| | 22083000 | Whisky | 20% + 1 Yuan per kilogram | |
| | 22084000 | Rum and other spirits distilled from sugar canes | 20% + 1 Yuan per kilogram | |
| | 22085000 | Gin | 20% + 1 Yuan per kilogram | |
| | 22086000 | Vodka | 20% + 1 Yuan per kilogram | |
| | 22087000 | Liqueurs and Cordials | 20% + 1 Yuan per kilogram | |
| | 22089010 | Tequila | 20% + 1 Yuan per kilogram | |
| | | Undenatured ethyl alcohol of an alcoholic strength of less than 80% | 5% | |
| | 22089090 | Liquor made from potatoes | 20% + 1 Yuan per kilogram | |
| | | Other liquors and alcoholic beverages | 20% + 1 Yuan per kilogram | |
| | 24021000 | Cigars made from tobacco | 40% | |
| | 24022000 | Cigarettes made from tobacco with the duty-paid value of each standard carton of imported cigarettes being 50 Yuan
or more | 45% + 150 Yuan per standard container | One standard carton of cigarettes = 200 cigarettes; One standard container of cigarettes = 50,000 cigarettes |
| | | Cigarettes made from tobacco with the duty-paid value of each standard carton of imported cigarettes being less than
50 Yuan | 30%+150 Yuan per standard container |
| | | Cigarettes made from tobacco substitutes with the duty-paid value of each standard container of imported cigarettes
being 50 Yuan or more | 45% + 150 Yuan per standard container |
| | 24029000 | Cigarettes made from tobacco substitutes with the duty-paid value of each standard container of imported cigarettes
being less than 50 Yuan | 30% + 150 Yuan per standard container |
| | Cigar made from tobacco substitutes | 40% | |
| | 24031000 | Tobacco for smoking | 30% | |
| | 24039100 | ¡°Homogenized¡± or ¡°reconstituted¡± tobacco | 30% | |
| ex | 24039900 | Manufactured tobacco and manufactured tobacco substitutes (excluding tobacco extracts and tobacco essences) | 30% | |
| | 27101110 | Motor vehicle gasoline and aviation gasoline | 0.2 Yuan per liter | 1 kg = 1.388 liters |
| | 27101921 | Light diesel oil | 0.1 Yuan per liter | 1 kg = 1.176 liters |
| | 27101911 | Aviation kerosene | 0.1 Yuan per liter, not collected for the time being | 1kg =1.246 liters |
| | 27101120 | Naphtha | 0.2 Yuan per liter, and collected at the reduced rate of 0.06 Yuan per liter | 1kg = 1.385 liters |
| | 27101120 | Rubber solvent oil, paint solvent oil, and extractive solvent oil | 0.2 Yuan per liter, and collected at the reduced rate of 0.06 Yuan per liter | 1 kg= 1.282 liters |
| | 27101991 | Lubricant oil | 0.2 Yuan per liter, and collected at the reduced rate of 0.06 Yuan per liter | 1kg = 1.126 liters |
| | 27101922 | No.5-7 fuel oil | 0.1 Yuan per liter, and collected at the reduced rate of 0.03 Yuan per liter | 1kg = 1.015 liters |
| | 27101929 | Other fuel oils (excluding wax oil) | 0.1 Yuan per liter, and collected at the reduced rate of 0.03 Yuan per liter | Wax oil: the volume percentage of distillage being less than 20% under 350¡æ, and more than 80% under 550¡æ |
| ex | 33021090 | Mixtures of spices and other substances for drinks and food products of more than 0.5% of alcohol strength
by volume | 5% | |
| | 33030000 | Perfumes &toilet waters | 30% | |
| | 33041000 | Make-ups for lips | 30% | |
| | 33042000 | Make-ups for eyes | 30% | |
| | 33043000 | Make-ups for fingernail and toenail | 30% | |
| | 33049100 | Sachet, whether or not compressed, for cosmetic/toilet use | 30% | |
| ex | 33049900 | Other beautification make-ups (excluding skin-care make-ups) | 30% | |
| | 36041000 | Fireworks and fire crackers | 15% | |
| | 40111000 | New pneumatic tires of rubber, of a kind used on motor cars, of radial ply construction | 0 | Radial tyres shall refer to the tyres whose tyre cords are arranged according to the direction of the radials in the
structure of the tyres, and have belted layers with the steel cord arranged adjacent to the circular that bind the
tyre body tightly |
| | New pneumatic tires of rubber used on motor cars, or of non-radial-ply construction | 3% |
| | 40112000 | New pneumatic tyres of radial ply construction used on buses or lorries | 0 |
| | New pneumatic tyres of non-radial-ply construction used on buses or lorries | 3% |
| | 40114000 | New pneumatic tires of rubber used on motorcycles | 3% |
| | 40116100 | Other new pneumatic tires of radial ply construction having a ¡°herring-bone¡± or similar tread | 0 |
| | Other pneumatic tires of non-radial-ply construction having a ¡°herring-bone¡± or similar tread | 3% | |
| | 40116200 | Other pneumatic tires of radial ply construction having a ¡°herring-bone¡± or similar tread | 0 |
| | Other pneumatic tires of non-radial-ply construction having a ¡°herring-bone¡± or similar tread | 3% |
| | | Other pneumatic tires of radial ply construction having a ¡°herring-bone¡± or similar tread | 0 | |
| | 40116300 | Other pneumatic tires of non-radial-ply construction having a ¡°herring-bone¡± or similar tread | 3% | |
| | | Other pneumatic tires of radial ply construction having a ¡°herring-bone¡± or similar tread | 0 | |
| | 40116900 | Other pneumatic tires of non-radial-ply construction having a ¡°herring-bone¡± or similar tread | 3% | |
| | | Other new pneumatic tires of rubber of radial ply construction | 0 | |
| | 40119200 | Other new pneumatic tires of rubber of non-radial-ply construction | 3% | |
| | | Other new pneumatic tires of rubber of radial ply construction | 0 | |
| | | Other new pneumatic tires of rubber of non-radial-ply construction | 3% | |
| | 40119300 | Other new pneumatic tires of rubber of radial ply construction | 0 | |
| | 40119400 | Other new pneumatic tires of rubber of non-radial-ply construction | 3% | |
| | | Other new pneumatic tires of rubber of radial ply construction | 0 | |
| | 40119900 | Other new pneumatic tires of rubber of non-radial-ply construction | 3% | |
| | | Used pneumatic tires of rubber of radial ply construction for vehicle use | 0 | |
| | 40122010 | Used pneumatic tires of rubber of non-radial-ply construction for vehicle use | 3% | |
| | | Used pneumatic tires of rubber of radial ply construction for other usage | 0 | |
| | 40122090 | Used pneumatic tires of rubber of non-radial-ply construction for other usage | 3% | |
| | | Solid/ half air-core tyres of radial ply construction used on automobiles | 0 | |
| | 40129020 | Solid/ half air-core tyres of non-radial-ply construction used on automobiles | 3% | |
| | | Other Solid/ half air-core tyres of radial ply construction for other usage | 0 | |
| | 40129090 | Solid/ half air-core tyres of non-radial-ply construction for other usage | 3% | |
| | 40131000 | Inner tubes of rubber used on tyres of vehicles | 3% | |
| | 40139090 | Other inner tubes of rubber | 3% | |
| | 44091010 | Floor board strips of coniferous wood | 5% | |
| | 44092019 | Floor board strips of other non-coniferous wood | 5% | |
| | 44190031 | Disposable wooden chopsticks | 5% | |
| | 71011011 | Natural black pearls, natural, un-graded | 10% | |
| | 71011019 | Other natural pearls, un-graded | 10% | |
| | 71011091 | Other natural black pearls | 10% | |
| | 71011099 | Other natural pearls | 10% | |
| | 71012110 | Pearls cultured un-worked, un-graded | 10% | |
| | 71012190 | Other un-worked cultured pearls, graded | 10% | |
| | 71012210 | Pearls cultured &worked, un-graded | 10% | |
| | 71012290 | Pearls cultured &worked | 10% | |
| | 71031000 | Precious or semi-precious stones (or diamonds) un-worked or simple sawn or rough shaped | 10% | |
| | 71039100 | Rubies, sapphires& emeralds further worked in other ways | 10% | |
| | 71039910 | Jadeites, further worked in other ways | 10% | |
| | 71039990 | Other precious or semi-precious stones, further worked | 10% | |
| | 71042090 | Synthesis or reconstructed precious/semi-precious stones un-worked or simple sawn/shaped | 10% | |
| | 71049019 | Synthesis or reconstructed precious/semi-precious stones, further worked, for technical use | 10% | |
| | 71049099 | Synthesis or reconstructed precious/semi-precious stones, further worked, not for technical use | 10% | |
| | 71059000 | Precious or semi-precious stone dust & powders | 10% | |
| | 71132090 | Gold/silver smiths¡¯ jewelries of base metal clad with precious metal | 10% | |
| | 71161000 | Articles of natural or cultured pearls | 10% | |
| | 71162000 | Articles of precious or semi-precious stones | 10% | |
| ex | 87021092 | Passenger cars of diesel-engine, with 20 seats or more but not exceeding 23 seats, including the driver | 5% | |
| | 87021093 | Passenger cars of diesel-engine, with 10 seats or more but not exceeding 19 seats, including the driver | 5% | |
| ex | 87029020 | Passenger cars of non-diesel engines, with20 seats or more but not exceeding 23 seats, including the driver | 5% | |
| | 87029030 | Passenger cars of non-diesel engines, with 10 seats or more but not exceeding 19 seats, including the driver | 5% | |
| | 87032130 | Sedan cars with the cylinder capacity of one liter or less | 3% | |
| | 87032190 | Other vehicles with the cylinder capacity of one liter or less | 3% | |
| | 87032230 | Sedan cars with the cylinder capacity of more than 1 liter up to 1.5liters | 3% | |
| | 87032240 | Cross-country cars with the cylinder capacity of more than 1 liter up to 1.5 liters | 3% | |
| | 87032250 | Small passenger cars with the cylinder capacity of more than 1 liter up to 1.5 liters and with 9 seats or less | 3% | |
| | 87032290 | Other passengers cars with the cylinder capacity of more than 1 liter up to 1.5 liters | 3% | |
| | | Sedan cars with the cylinder capacity of more than 1.5 liters up to 2liters | 5% | |
| | 87032314 | Sedan cars with the cylinder capacity of more than 2 liters up to 2.5liters | 9% | |
| | | Cross-country cars with the cylinder capacity of more than 1.5 liters up to 2 liters | 5% | |
| | 87032315 | Cross-country cars with the cylinder capacity of more than 2 liters up to 2.5 liters | 9% | |
| | | Small passenger cars with the cylinder capacity of more than 1.5liters up to 2 liters and with 9 seats or less | 5% | |
| | 87032316 | Small passenger cars with the cylinder capacity of more than 2 liters up to 2.5 liters and with 9 seats or less | 9% | |
| | | Other passenger cars with the cylinder capacity of more than 1.5liters up to 2 liters | 5% | |
| | 87032319 | Other passenger cars with the cylinder capacity of more than 2 liters up to 2.5 liters | 9% | |
| | 87032334 | Sedan cars with the cylinder capacity of more than 2.5 liters up to 3liters | 5% | |
| | 87032335 | Cross-country cars with the cylinder capacity of more than 2.5 liters up to 3 liters | 12% | |
| | 87032336 | Small passenger cars with the cylinder capacity of more than 2.5liters up to 3 liters and with 9 seats or less | 12% | |
| | 87032339 | Other passenger cars with the cylinder capacity of more than 2.5liters up to 3 liters | 12% | |
| | | Sedan cars with the cylinder capacity of more than 3 liters up to 4 liters | 15% | |
| | 87032430 | Sedan cars with the cylinder capacity of less than 4 liters | 20% | |
| | | Cross-country cars with the cylinder capacity of more than 3 liters up to 4 liters | 15% | |
| | 87032440 | Cross-country cars with the cylinder capacity of less than 4 liters | 20% | |
| | | Small passenger cars with the cylinder capacity of more than 3 liters up to 4 liters and with 9 seats or less | 15% | |
| | 87032450 | Small passenger cars with the cylinder capacity of less than 4 liters and with 9 seats or less | 20% | |
| | 87032490 | Other passenger cars with the cylinder capacity of more than 3 liters up to 4 liters | 15% | |
| | | Other passenger cars with the cylinder capacity of less than 4 liters | 20% | |
| | 87033130 | Sedan cars with the cylinder capacity of 1.5 liters or less | 3% | |
| | 87033140 | Cross-country cars with the cylinder capacity of 1.5 liters or less | 3% | |
| | 87033150 | Sedan cars with the cylinder capacity of 1.5 liters or less and with9 seats or less | 3% | |
| | 87033190 | Other passenger cars with the cylinder capacity of 1.5 liters or less | 3% | |
| | | Sedan cars with the cylinder capacity of more than 1.5 liters up to 2liters | 5% | |
| | 87033230 | Sedan cars with the cylinder capacity of more than 2 liters up to 2.5liters | 9% | |
| | | Cross-country cars with the cylinder capacity of more than 1.5 liters up to 2 liters | 5% | |
| | 87033240 | Cross-country cars with the cylinder capacity of more than 2 liters up to 2.5 liters | 9% | |
| | | Small passenger cars with the cylinder capacity of 1.5liters up to 2 liters and with 9 seats or less | 5% | |
| | 87033250 | Small passenger cars with the cylinder capacity of 2 liters up to 2.5liters and with 9 seats or less | 9% | |
| | | Other passenger cars with the cylinder capacity of 1.5 liters up to 2liters | 5% | |
| | 87033290 | Other passenger cars with the cylinder capacity of 2 liters up to 2.5liters | 9% | |
| | | Sedan cars with the cylinder capacity of 2.5 liters up to 3 liters | 12% | |
| | 87033330 | Sedan cars with the cylinder capacity of more than 3 liters up to 4liters | 15% | |
| | | Sedan cars with the cylinder capacity of less than 4 liters | 20% | |
| | | Cross-country cars with the cylinder capacity of more than 2.5 liters up to 3 liters | 12% | |
| | 87033340 | Cross-country cars with the cylinder capacity of more than 3 liters up to 4 liters | 15% | |
| | | Cross-country cars with the cylinder capacity of less than 4 liters | 20% | |
| | | Small passenger cars with the cylinder capacity of more than 2.5liters up to 3 liters and with 9 seats or less | 12% | |
| | 87033350 | Small passenger cars with the cylinder capacity of more than 3 liters up to 4 liters and with 9 seats or less | 15% | |
| | | Small passenger cars with the cylinder capacity of less than 4 liters and with 9 seats or less | 20% | |
| | | Other passenger cars with the cylinder capacity of more than 2.5liters up to 3 liters | 12% | |
| | 87033390 | Other passenger cars with the cylinder capacity of more than 3 liters up to 4 liters | 15% | |
| | | Other passenger cars with the cylinder capacity of less than4 liters | 20% | |
| | | Other passenger cars with the cylinder capacity of 1.5 liters or less | 3% | |
| | | Other passenger cars with the cylinder capacity of more than 1.5liters up to 2 liters | 5% | |
| | | Other passenger cars with the cylinder capacity of more than 2 liters up to 2.5 liters | 9% | |
| | 87039000 | Other passenger cars with the cylinder capacity of more than 2.5liters up to 3 liters | 12% | |
| | | Other passenger cars with the cylinder capacity of more than 3 liters up to 4 liters | 15% | |
| | | Other passenger cars with the cylinder capacity of less than 4 liters | 20% | |
| | | Electric automobiles and other passenger cars with unknown cylinder capacity | 0 | |
| | 87111000 | Motorcycles and cycles with the cylinder capacity of 50 ml or less | 3% | |
| | 87112010 | Motorcycles and cycles with the cylinder capacity of more than 50 ml up to 100 ml | 3% | |
| | 87112020 | Motorcycles and cycles with the cylinder capacity of more than 100ml up to 125ml | 3% | |
| | 87112030 | Motorcycles and cycles with the cylinder capacity of more than 125ml up to 150ml | 3% | |
| | 87112040 | Motorcycles and cycles with the cylinder capacity of more than 150ml up to 200ml | 3% | |
| | 87112050 | Motorcycles and cycles with the cylinder capacity of more than 200ml up to 250ml | 3% | |
| | 87113010 | Motorcycles and cycles with the cylinder capacity of more than 250ml up to 400ml | 10% | |
| | 87113020 | Motorcycles and cycles with the cylinder capacity of more than 400ml up to 500ml | 10% | |
| | 87114000 | Motorcycles and cycles with the cylinder capacity of more than 500ml up to 800ml | 10% | |
| | 87115000 | Motorcycles and cycles with the cylinder capacity of more than 800ml | 10% | |
| | 87119010 | Electric motorcycles and cycles | 0 | |
| | | Motorcycles and cycles with the cylinder capacity of 250ml or less | 3% | |
| | | Motorcycles and cycles with the cylinder capacity of more than 250ml | 10% | |
| | 87119090 | Other motorcycles and cycles with unknown cylinder capacity | 3% | |
| ex | 89039100 | Power-driven vessels | 10% | The length is more than 8 meters but less than 90meters |
| ex | 89039200 | Launches | 10% | |
| ex | 89039900 | Other power-driven vessels or crafts for entertainment or sports | 10% | |
| ex | 91011100 | Electric wrist-watches mechanical display, with a precious metal case, and the import duty-paid value of which is
10,000 yuan or more per watch | 20% | |
| ex | 91011200 | Electric wrist-watches with photo-electro display, with a precious metal case, and the import duty-paid value of which
is 10,000 yuan or more per watch | 20% | |
| ex | 91011900 | Other electric wrist-watches with a precious metal case, and the import duty-paid value of which is 10,000 yuan or
more per watch | 20% | |
| ex | 91012100 | Wrist-watches of automatic winding with a precious mental case, and the import duty-paid value of which is 10,000
yuan or more per watch | 20% | |
| ex | 91012900 | Wrist-watches, with a case of precious metal, and the import duty-paid value of which is 10,000 yuan or more per watch | 20% | |
| ex | 91021100 | Other electric wrist-watches with mechanical display only, and the duty-paid value of which is 10,000 yuan or more
per watch | 20% | |
| ex | 91021200 | Electric wrist-watches with photo-electronic display only, and the duty-paid value of which is 10,000 yuan or more
per watch | 20% | |
| ex | 91021900 | Other electric wrist-watches with the duty-paid value of10, 000 Yuan or more per watch | 20% | |
| ex | 91022100 | Other wrist-watches with automatic winding, with the duty-paid value of 10,000 yuan or more per watch | 20% | |
| ex | 91022900 | Other wrist-watches, non-automatic winding, with the duty-paid value of 10,000 yuan or more per watch | 20% | |
| | 95063100 | A complete set of golf clubs | 10% | |
| | 95063200 | Golf balls | 10% | |
| ¡¡¡¡Note: The mark of ¡°ex¡± means the commodities without complete tax items |
