In order to implement the provisional tax rate for imported and exported goods in 2026 and the value-added tax and consumption tax policies for imports of some products, the General Administration of Customs divided the 10-digit customs commodity codes for goods subject to the above import and export tax policies, and prepared the “2026 Customs Commodity Code Table for Goods with Provisional Tariff Rates for Import and Export Non-Full Tax Items” and “2026 Customs Commodity Code List for Certain Products Subject to Import VAT and Consumption Tax Policies”. When importing or exporting relevant goods under the import and export tax policy mentioned above, enterprises shall declare according to the product numbers listed in the corresponding annexes to this notice. The scope of application of the policy is subject to the “2026 Tariff Adjustment Plan” and the relevant import value-added tax and consumption tax policy provisions. For products not covered by the MFN tax rate for information technology products, the 10-digit customs code continues to be implemented in accordance with Annex 1 of the General Administration of Customs Notice No. 207 of 2024 “2025 Customs Commodity Code List for Import and Export of Information Technology Products Subject to Import and Export of Non-Full Tax Categories”.

In order to implement the provisional tax rate for imported and exported goods in 2026 and the value-added tax and consumption tax policies for imports of some products, the General Administration of Customs divided the 10-digit customs commodity codes for goods subject to the above import and export tax policies, and prepared the “2026 Customs Commodity Code Table for Goods with Provisional Tariff Rates for Import and Export Non-Full Tax Items” and “2026 Customs Commodity Code List for Certain Products Subject to Import VAT and Consumption Tax Policies”. When importing or exporting relevant goods under the import and export tax policy mentioned above, enterprises shall declare according to the product numbers listed in the corresponding annexes to this notice. The scope of application of the policy is subject to the “2026 Tariff Adjustment Plan” and the relevant import value-added tax and consumption tax policy provisions. For products not covered by the MFN tax rate for information technology products, the 10-digit customs code continues to be implemented in accordance with Annex 1 of the General Administration of Customs Notice No. 207 of 2024 “2025 Customs Commodity Code List for Import and Export of Information Technology Products Subject to Import and Export of Non-Full Tax Categories”.