GAC Releases the List of HS Codes for Goods Subject to the 9% Import VAT Rate (Non-Full Tariff Items)

Recently, the General Administration of Customs (GAC) has issued the Announcement [2026] No. 15, releasing the List of HS Codes for Goods Subject to the 9% Import VAT Rate (Non-Full Tariff Items) (the "List").

To strengthen the administration of import VAT collection, the GAC has updated the applicable import VAT rates in accordance with the Notes on the Scope of Goods Subject to the 9% VAT Rate. If a single tariff heading (8-digit HS code) covers imported goods that are subject to both the 9% VAT rate and the 13% VAT rate, the GAC has compiled the List to facilitate compliance in customs declarations by enterprises. For goods imported between January 1, 2026 and the date of issuance of this Announcement, if the HS code declared by the importer at the time of import does not match the List, the importer shall undergo customs declaration amendment procedures in accordance with relevant regulations, to ensure correct application of the import VAT rate.



(Source: http://www.customs.gov.cn/customs/2026-02/03/article_2026020318010783852.html)

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