China Ministry of Finance made changes to tax items and tax rates on rice. It includes 17 items and 2 types of items based on rice kernel shape, namely “long shaped rice” and “other”. Most favored nation tariff, quota tax rate and general tax rate are exempted from revision. Table of current tax on rice is as follows:
Tax file number | Tax items | Quota tax rate (%) | Most favored nation tariff (%) | General tax rate (%) | ASEAN tariff rate (%) |
10.06 | rice |
|
|
|
|
| -rice crop |
|
|
|
|
| -for planting |
|
|
|
|
1006.1021 | ——long shaped rice | 1 | 65 | 180 | 50 |
1006.1029 | ——other | 1 | 65 | 180 | 50 |
| -other |
|
|
|
|
1006.1081 | ——long shaped rice | 1 | 65 | 180 | 50 |
1006.1089 | ——other | 1 | 65 | 180 | 50 |
| -coarse rice |
|
|
|
|
1006.2020 | ——long shaped rice | 1 | 65 | 180 | 50 |
1006.2080 | ——other | 1 | 65 | 180 | 50 |
| -polished rice |
|
|
|
|
1006.3020 | ——long shaped rice | 1 | 65 | 180 | 50 |
1006.3080 | ——other | 1 | 65 | 180 | 50 |
| -broken rice |
|
|
|
|
1006.4020 | ——long shaped rice | 1 | 10 | 180 | 5 |
1006.4080 | ——other | 1 | 10 | 180 | 5 |
11.02 | fine powder of other grain (that of wheat excluded) |
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|
|
|
| -other |
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|
|
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| -fine powder of rice |
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|
|
|
1102.9021 | ——long shaped rice | 9 | 40 | 130 |
|
1102.9029 | ——other | 9 | 40 | 130 | 40 |
11.03 | groats of grain |
|
|
|
|
| -groats |
|
|
|
|
| -other |
|
|
|
|
1103.1931 | ——long shaped rice | 9 | 10 | 70 | 5 |
1103.1939 | ——other | 9 | 10 | 70 | 5 |
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