1. Interim Duty Rates

The major policies for the adjustments of interim duty rates are as follows:

• To promote high-level technological self-reliance and facilitate the construction of a modern industrial system, key components and advanced materials, CNC hydraulic cushions for presses and profiled composite contact strips are subject to lower interim import duty rate.

   

• To help promote the comprehensive green transition of economic and social development and reduce import tariffs on resource-based commodities, items such as recycled black powder for lithium-ion batteries enjoy interim duty rates, and the import interim duty rate for unroasted iron pyrites is reduced.
   

• To increase support and improvement of public livelihood, and contribute to the accelerated building of the Healthy China, medical products such as artificial blood vessels and diagnostic kits for certain infectious diseases have been incorporated into the interim duty program, thereby reducing their import tariff rates.
   

• 14 items are excluded from the treatment of interim duty rates.

Table A: 14 Commodities Added for Interim Duty Rate Treatment

Note: For commodities whose Tariff Item marked with an asterisk (*) in the tables above, the items implementing interim duty rates fall within the scope of the listed Tariff Items but shall be subject to the specific product description.

2. Tariff Subheading Adjustment

To serve industrial development and technological progress, the 2026 Tariff Schedule has added national subheadings for commodities such as intelligent bionic robots and bio-aviation kerosene and accordingly removed the corresponding 2025 subheadings. After adjustment, the total number of 8-digit subheadings changed from 8,960 to 8,972.

Table D: Subheading Deletions and Additions

3. National Subheading Note Adjustment

The 2026 Tariff Adjustment adds 3 national subheading notes and modifies 1 note. After the adjustment, China subheading notes counts for 201 notes covering 240 tariff codes.

Table F: China Subheading Note Adjustment (2026)

4. Preferential Tariff Rates

In accordance with the 24 free trade agreements and preferential trade arrangements signed between China and 34 trading partners, preferential tariff rates will continue to be applied to imported commodities originating from these partners:

• Implementing further tariff reductions based on relevant agreements: Further tax reductions will be implemented in accordance with China's free trade agreements with New Zealand, Peru, Switzerland, South Korea, Australia, Pakistan, Mauritius, Cambodia, Nicaragua, Ecuador, Serbia, and the Maldives, as well as the Regional Comprehensive Economic Partnership (RCEP).
   

• Maintaining the respective agreement rates for commodities whose tariff reduction transition period has expired: For imported commodities whose tariff reduction transition has expired, preferential rates will continue to apply under China's FTAs with ASEAN, Chile, Singapore, Georgia, Iceland, and Costa Rica; the Early Harvest Arrangement of the China-Honduras FTA; the Closer Economic Partnership Arrangements (CEPA) with Hong Kong and Macau; the Economic Cooperation Framework Agreement (ECFA); and the Asia-Pacific Trade Agreement (APTA).

5. Special Preferential Tariff Rates

China continues to grant zero-tariff treatment on 100% of tariff items to 43 Least Developed Countries (LDCs) that have established diplomatic relations with China. For tariff quota commodities, only the within-quota tariffs are zero; the out-of-quota tariff rates remain unchanged.

Special preferential tariff rates will continue to be applied to certain imported goods originating from Bangladesh, Laos, Cambodia, and Myanmar in accordance with the Asia-Pacific Trade Agreement and exchange of notes between the Chinese government and relevant ASEAN member governments.

6. Commentary: Tariff Code Compliance Risks

Viewing the aforesaid adjustments to China tariff items  and tariff rates, importer and exporter in China shall be aware of the following risks and compliance measures: The importers and exporters of such commodities for which China subheading notes are adjusted, is advised to identify the need to re-classify the corresponding tariff codes and prepare in advance the legal position paper to tackle potential customs queries, audits or dawn-raids. Exporters must ensure their declaration of country of origin can be substantiated by internal compliance programs to enjoy preferential tariff treatments.