China — Carne Bovina

changed: On 27 December 2024, the Chinese authorities initiated a safeguard investigation on imports of certain meat of bovine animals. The products subject to investigation are classified under HS code subheadings 0201.10.00, 0201.20.00, 0201.30.00, 0202.10.00, 0202.20.00, and 0202.30.00.; changed: On 31 December 2025, the Chinese authorities imposed a definitive safeguard duty on imports of beef. The duty is set at an additional 55%, applied to imports outside the established tariff-rate quota (TRQ), for a three-year period, with progressively increasing annual quota volumes. The applicable quota levels are set at 2.688 million tonnes from 1 January 2026 to 31 December 2026, 2.742 million tonnes from 1 January 2027 to 31 December 2027, and 2.797 million tonnes from 1 January 2028 to 31 December 2028, including certain fixed country-specific allocations. Imports from eligible developing countries are conditionally exempted from the safeguard duty.; new: On 19 June 2026, the Chinese authorities issued a notice extending the application of a definitive safeguard duty on imports of beef from Australia. The duty extension takes effect on 20 June 2026.

static: On March 17th, 2020, the Chinese State Taxation Administration released Announcement 2020/15, which raised the export rebate tax on 1,464 products, effective from March 20th. For 380 product lines, the rate was raised to 9%. These included plant growth regulators. For another 1,084 product lines including porcelain sanitary appliances, the rate was raised to 13%. The Chinese government does not regularly publish export rebate tax rates; the prior rates on these products can therefore not be ascertained. However, the original announcement does specifically state that these new rates are 'increased' from whatever they had been previously. This intervention is therefore deemed to have a red GTA evaluation.

static: On October 22nd, 2018, the Chinese government announced that they would be increasing VAT rebate rates for certain export commodities in Caishui 2018/123. The adjustments were as follows: Increase to 16% for export VAT rebate rate for 234 products such as photo film, tempered glass etc.; Increase to 13% for 226 products such as carbon fibre, lubricant; Increase to 10% for 331 products, e.g. glass fibre, fired bricks, etc. The new rates went into effect from November 1st, 2018. The previous rates are difficult to ascertain, as the Chinese government does not regularly make such databases public. Please note that items are recorded at HS 6-digit level. The original announcement uses a more subdivided Chinese system, therefore containing more tariff lines.

static: On March 23rd, 2012, the Chinese General Administration of Quality Supervision, Inspection and Quarantine released Announcement 145 of 2012 (hereafter, 'Announcement'). The Announcement added slaughter meat and seafood products to the list of those for which foreign producers must acquire approval by the ministry to be able to import into China. For products outside the remit of the list, no extra licensing requirement is required. The new policy would apply from the beginning of 2013.

static: On 3 June 2009, the government of China raised the Value Added Tax(VAT) rebates for designated textile and garment exports. Exporters of the benefiting products may recuperate part of the VAT included in intermediate products.   Instead of the general Chinese VAT of 17 percent, intermediates used in these exports shall only be subject to a VAT of 2 to 12 percent. 130 products have been exempted from VAT on included intermediates altogether.

static: On 1 November 2008, the government of China raised the Value Added Tax (VAT) rebates for designated exports. Exporters of the benefiting products may recuperate up to 80 percent of the VAT included in intermediate products.   The general VAT in China is equal to 17 percent.