Request a Demo
On Dec. 21, 2020, China Ministry of Finance published the 2021 Tariff Adjustment Plan (hereafter referred to as "the Plan")[1]. The Plan adjusts the provisional tariff rates and conventional tariff rates for some import products in order to respond to the Dual Circulation, a new development pattern raised by President Xi in May. The provisional tariff is the tariff rate applied to partial import products during a certain period, which is usually lower than the MFN (Most Favored Nation) tariff. MFN tariff applies to import products from WTO members, covering most countries exporting food to China.
The whole plan includes two important appendixes related to food products:
Appendix 1 Import Product Provisional Tariff Rate Table
Appendix 7 Further Reduced Conventional Tariff Rate Table for Related Conventional Import Products
Provisional Tariff Details
According to the Plan, starting from January 1, 2021, China will apply the new import provisional tariff to 883 products.
Provisional tariff of special infant formula for premature infants/infants with low birth weight (milk-based), and special infant formula as nutritional supplement for breast milk (milk-based) will be reduced from 5% to 0%. Whey protein powder and lactoferrin were classified as latalbumin in 2020 with a MFN tariff of 10%. For 2021, these two products have been added in the provisional tariff list with a lowered tariff of 5%. The comparisons between provisional tariff of 2020 and 2021 for the mentioned products can be seen in the table below.
2020 | 2021 | |||
HS Code | Product Name | Provisional Tariff (%) | Product Name | Provisional Tariff (%) |
19011010
| Retail prepackaged infant formula | 5 | Retail prepackaged infant formula (excluding special infant formula for premature infants and infants with low birth weight (milk-based), special infant formula as nutritional supplement for breast milk (milk-based)) | 5 |
Special infant formula for premature infants and infants with low birth weight (milk-based), special infant formula as nutritional supplement for breast milk (milk-based) | 0 | |||
20169090 | Special infant formula with lactose free formula, partially hydrolyzed lactoprotein formula, deeply hydrolyzed lactoprotein formula, amino acid formula | 0 | Special infant formula with lactose free formula, partially hydrolyzed lactoprotein formula, deeply hydrolyzed lactoprotein formula or amino acid formula, formula for premature infants and infants with low birth weight (non-milk-based), amino acid metabolic disorder formula, breast milk nutritional supplement formula (non-milk-based) | 0 |
35022000 | Lactalbumin, including two or more whey protein concentrate | / (applies MFN tariff of 10% in 2020 ) | Whey protein powder (whey protein content calculated by dry weight exceeds 80%) | 5 |
Lactoferrin | 5 | |||
Lactalbumin, including two or more whey protein concentrate | / (applies MFN tariff of 10% in 2021 ) | |||
Conventional tariff
Starting from January 1, 2021, conventional tariff rates based on the Asia-Pacific Trade Agreement ("APTA") and bilateral trade agreements between China and New Zealand, Peru, Costa Rica, Switzerland, Iceland, Australia, South Korea, Chile, Georgia and Pakistan will be further lowered. Besides, conventional tariff rates of the APTA will also be applied to some products imported from Mongolia from Jan. 1, 2021.
Some of the further reduced conventional tariff rates related to dairy products are as follows.
Product name | Conventional Tariff Rate (%) | |||||||||||
Peru | Costa Rica | Switzerland | Australia | South Korea | Georgia | |||||||
2020 | 2021 | 2020 | 2021 | 2020 | 2021 | 2020 | 2021 | 2020 | 2021 | 2020 | 2021 | |
Non-condensed milk and cream without sugar | 0 | 0 | 5 | 4 | 4.5 | 3 | 6 | 4.5 | / | / | 6 | 3 |
Solid milk and cream | 3.5 | 2.9 | 3.3 | 2.7 | 0 | 0 | 5 | 4.2 | / | / | 4 | 2 |
Condensed non-solid milk and cream | 3.5(with sugar) | 2.9(with sugar) | 3.3 | 2.7 | / | / | 5 | 4.2 | / | / | 4 | 2 |
Yogurt | 0 | 0 | 3.3 | 2.7 | 4.2 | 3.3 | 4 | 3 | / | / | 4 | 2 |
Buttermilk | 0 | 0 | 6.7 | 5.3 | / | / | 8 | 6 | / | / | 8 | 4 |
Fresh cheese, curd | 0 | 0 | 4 | 3.2 | 6.2 | 5.6 | 4.8 | 3.6 | 7.2 | 6.4 | 4.8 | 2.4 |
Ground cheese, powdered cheese, other processed cheese | 3.2 | 2.4 | 4 | 3.2 | 6.2 | 5.6 | 4.8 | 3.6 | 7.2 | 6.4 | 4.8 | 2.4 |
We provide full-scale global food market entry services (including product registration, ingredient review, regulatory consultation, customized training, market research, branding strategy). Please contact us to discuss how we can help you by 
