On December 29, 2025, the Customs Tariff Commission of the State Council released the “2026 Tariff Adjustment Plan,” which will take effect on January 1, 2026. Among the changes, import duties on 935 items will be lowered.

  2026 Tariff Adjustment Plan   

I. Import Provisional Tariffs
Provisional import rates (Annex 1) will apply to 935 tariff lines (excluding tariff-quota items). Key adjustments include:

1、Lowering duties on critical parts and advanced materials such as numerically-controlled hydraulic air cushions for presses and profiled composite contact strips.

2、Reducing duties on resource-based products like regenerated black mass for lithium-ion batteries and unroasted iron pyrites.

3、Cutting duties on medical products including artificial blood vessels and diagnostic kits for certain infectious diseases.

4、Removing provisional rates on micro-motors, printing machines and sulphuric acid; the MFN rate will be restored.

II. Tariff Quota Rates
Tariff-rate quota management for eight categories (wheat, etc.) continues unchanged. Urea, compound and mono-ammonium phosphate maintain a 1 % provisional in-quota rate; cotton entering above the quota continues to attract a sliding-scale provisional rate (Annex 2).

III. Export Duties
Export duties on 107 items (ferro-chrome, etc.) remain; provisional export rates apply to 68 of them (Annex 3).

IV. Headings and Notes
Some tariff headings and national sub-heading notes are adjusted (Annexes 4 & 5), resulting in 8,972 national sub-headings and 201 national notes.

V. Agreement Rates
In accordance with 24 free-trade agreements and preferential arrangements with 34 trading partners, agreement rates continue for originating goods.

1、Further reductions: FTAs with New Zealand, Peru, Switzerland, Korea, Australia, Pakistan, Mauritius, Cambodia, Nicaragua, Ecuador, Serbia, Maldives and RCEP will be deepened.

2、Existing reductions: FTAs with ASEAN, Chile, Singapore, Georgia, Iceland, Costa Rica, the early-harvest arrangement with Honduras, CEPA with Hong Kong & Macao, ECFA with Chinese Taipei, and the Asia-Pacific Trade Agreement continue as scheduled (Annex 6).

VI. Preferential Rates

1、Least-developed countries: 43 LDCs with which China has diplomatic relations continue to receive zero-duty on 100 % of tariff lines (in-quota only for TRQ items).

2、APTA & bilateral protocols: preferential rates continue for certain goods originating in Bangladesh, Laos, Cambodia and Myanmar (Annex 6).

The above measures enter into force on 1 January 2026.