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经国务院关税税则委员会第四次全体会议审议通过,并报国务院批准,自2002年1月1日起,履行我国加入世界贸易组织(WTO)承诺的2002年关税减让义务和我国加入曼谷协定的有关协议,同时对暂定税率进行调整,有关详细情况见《中华人民共和国海关进出口税则》。现就有关问题公告如下:一、2002年税则税目调整简要情况(一)实行新的进口税则税率栏目。进口税则分设最惠国税率、协定税率、特惠税率和普通
Adopted by the State Council’s Customs Tariff Commission at its fourth plenary meeting, and submitted to the State Council for approval. Since January 1, 2002, it has fulfilled the 2002 Tariff Reduction Obligations that China’s Accession to the World Trade Organization (WTO) promised and China’s accession to the Bangkok Agreement. With regard to the relevant agreements, the provisional tax rate shall be adjusted at the same time. For details, please refer to the “Customs Import and Export Tariff of the People’s Republic of China”. The relevant issues are hereby announced as follows: I. Brief introduction of the adjustment of tariff lines in 2002 (I) The introduction of a new import tax rate column. Import duties are divided into MFN tax rates, treaty tax rates, preferential tax rates and general