To conscientiously implement the spirit of the party's eighteen big and eighteen the third, Fourth Plenary Session, give full play to the guiding role of tariffs on coordinating international, domestic market and resource support, industrial transformation and upgrading, promote the transformation of the development mode of foreign trade, and promote the healthy and sustainable development of economy, the State Council Tariff committee considered and reported to the State Council for approval, since January 1, 2015 since, our country will be part of the adjustment on the import and export tariff.

In order to optimize the import structure, to better meet the needs of the domestic production and people's life in 2015, China will implement the most favored nation rate lower than import provisional tax rates on the part of the import goods. Among them, the first implementation of import provisional tax rate and further reduce the tax rate products include optical laser, automatic wire welding machine and other advanced manufacturing industry the necessary equipment, parts and components; electronic control brake is conducive to energy-saving emission reduction and environmental protection equipment of the electric vehicle; energy resources required for ethylene, nickel iron domestic products; lipid lowering raw material medicine, macadamia nuts, camera lens and other drugs and daily consumer goods. At the same time, take into consideration the technology development and market situation of industry, commodity, refrigeration compressor, car radios, the ink jet printer is no longer the implementation of import provisional tax rate, proper increase of commodities such as natural rubber of the provisional tax rate level.

In 2015 to continue to import of wheat and other 7 kinds of agricultural products and 3 kinds of fertilizers such as urea implementation of tariff quota administration, and the 3 kinds of fertilizers such as urea the implementation of 1% of the provisional tariff rate quota. A certain number of import tariff quotas of cotton on the outside of the continued implementation of sliding tax, tax rate constant.

Form of provisional tax rates for coal, crude oil, fertilizer, iron alloy and other products to levy export tariffs continue to 2015 in china. According to the changes of domestic chemical fertilizer, coal supply and demand, properly adjust the export tariffs on fertilizer, nitrogen fertilizer, phosphate fertilizer on the implementation of unified annual export tariff rates, appropriate to reduce the coal product export tariff.

According to China's 2015 signed with the relevant national or regional free trade agreements or preferential tariff agreements, continue to implement the agreement rate some of the imported products originating in the ASEAN countries, Chile, Pakistan, New Zealand, Peru, Costa Rica, South Korea, Sri Lanka, India, Bangladesh, Iceland, Switzerland and other countries, the level of some taxes further reduce. In Hongkong, the mainland and Macao Closer Economic Partnership Arrangement under the frame, originating in the Hong Kong and Macao and preferential origin criteria has been formulated products Zero tariff. According to the Cross Straits Economic Cooperation Framework Agreement, the implementation of zero tariffs on some products originating in Taiwan area. A portion of the goods originating in Ethiopia, Yemen, Sultan and other 41 countries to implement the preferential tax rate, of which Ethiopia and other 24 countries of the 97% items of goods zero tariff preferential tariff.

In order to adapt to the progress of science and technology, the adjustment of industrial structure, trade structure optimization, the need to strengthen the management of import and export, in 2015 to adjust some tax items in the import and export tariff. After the adjustment, in 2015 China's tariff number will increase from 8277 to 8285.