New Characteristics Of Import And Export Tariffs On Leather Products This Year

        我國進出口新稅則已于2010年1月1日實施。據此，2010年皮革行業產品進出口關稅呈現如下新特點：

　　一、我國皮革行業產品最惠國進口稅率已按WTO承諾完成，與2009年相比，只是三個海關編碼的半成品革進口關稅略有下調。2010年皮革行業產品最惠國平均進口關稅為12.09%。

　　二、我國雙邊或多邊自由貿易區關稅優惠條款幅度和范圍繼續加大。我國對已簽訂自由貿易協定國家及地區的產品實施協定稅率，其關稅稅率低于優惠稅率。2010年我國皮革行業產品的協定進口關稅與上年相比，中國從智利、東盟、巴基斯坦、新西蘭等進口關稅優惠幅度有較大提高。即：

In 2010, the average import duty of China's leather products imported from Chile was 0.77%, 11.32 percentage points lower than the most favored nation average import tariff, 0.85 percentage points lower than the previous year, and the import tariffs on semi finished leather, raw fur and tanned fur were also reduced to zero on the basis of last year's import tariff of shoes and footwear parts reduced to 0.

In 2010, China's tariff preferences for imports from ASEAN expanded from eight countries to ten countries. Except for 94012010 leather or recycled leather seats, the average import tariffs of other leather products were zero.

In 2010, the average import tariff of China's leather products imported from Pakistan was 8.01%, 4.08 percentage points lower than the most favored nation average import tariff, 0.43 percentage points lower than the previous year.

In 2010, the average import tariff of China's imports from New Zealand was 5.08%, 7.01 percentage points lower than the most favored nation average import tariff, 2.17 percentage points lower than the previous year.

　　三、對豬、羊半成品革進口關稅暫時下調又增加2個百分點

In 2010, in addition to the temporary reduction in import tariffs of eight customs duties, it also temporarily increased 2 percentage points for 41051010, ex41062100, 41063110 and other pig and goat semi finished leather.

　　四、繼續對最不發達部分國家皮革產品進口實施特惠稅率

In 2010, China continued to implement preferential tax rates for the import of some leather products from the least developed countries in Africa, 31 countries in Afghanistan and two countries in the Asia Pacific region.

　　五、繼續對山羊板皮實施20%的出口關稅

In 2010, the export tariffs of 20% of the 41039011 and 41039019 goats skins encoded by 41039011 and 41039019 customs were continued.