In order to conscientiously implement the spirit of the 18th National Congress of the Communist Party of China and the Third and Fourth Plenary Sessions of the 18th Central Committee, fully leverage the guiding role of tariffs in coordinating international and domestic markets and resources, support industrial transformation and upgrading, promote the transformation of foreign trade development mode, and promote sustained and healthy economic development, after review by the Tariff Commission of the State Council and approval by the State Council, China will partially adjust import and export tariffs from January 1, 2015.

In 2015, there was no change in import and export tariffs for lead-zinc ore, tin products, zinc related products, and rare earth related products. In 2015, China's provisional export tax rate for nickel iron (tariff code 72026000) was as high as 20%, consistent with 2014; In terms of imports, the most favored nation tariff rate for nickel iron in 2015 was 2%, and the provisional import tariff rate has been reduced from 1% in 2014 to 0. Since January 1, 2009, the export tax rate for nickel iron has remained at 20%, while the provisional import tax rate is 1%. 2015 was the first time in recent years that it was lowered. According to statistics, from January to October 2014, China imported 231000 physical tons of nickel iron, an increase of 66.61% compared to the same period last year's 138700 physical tons.

Lead ore and its concentrates (tariff code: 26070000) will maintain an export tax rate of 30%, while zinc ore and its concentrates (excluding gray feed zinc oxide with a zinc oxide content greater than 80%) (tariff code: 26080000) will maintain an export tax rate of 30%. The provisional tax rate for other major lead containing mineral ash and residues (tariff code: 26202900) is 10%, unchanged from 2014.

In terms of import tariffs on lead related products, the most favored nation tax rate for lead-acid battery electrodes (tariff code 85079010, only retaining electrodes) in 2015 was 10%, with a provisional tax rate of 5%; In 2015, the most favored nation tariff rate for parts used in other batteries (excluding lead-acid batteries) was 8%, and the provisional tariff rate was 5%.

In terms of export tariffs on lead products, in 2015, the provisional export tax rate for unprocessed refined lead (tax code 78011000) was 10%, the provisional export tax rate for lead scrap (tax code 78020000) was 10%, the most favored nation export tax rate for lead ore and concentrate (tax code 26070000) was 30%, and the provisional export tax rate for other major lead containing mineral ash and residue (tax code 26202900) was 10%.

In 2015, China continued to impose export tariffs on coal, crude oil, fertilizers, ferroalloys and other products in the form of provisional tax rates. According to the changes in domestic supply and demand of fertilizers and coal, adjust the export tariffs of fertilizers appropriately, implement a unified export tariff rate for nitrogen and phosphorus fertilizers throughout the year, and appropriately reduce the export tariff rate of coal products.

In order to optimize the import structure and better meet the needs of domestic production and people's livelihood, China will implement temporary import tax rates lower than the most favored nation tax rate for some imported goods in 2015. Among them, the products that have implemented temporary import tax rates for the first time and further reduced tax rates include advanced manufacturing equipment and components such as optical communication lasers and fully automatic copper wire welding machines; Environmentally friendly equipment such as electronic control brakes for electric vehicles that are conducive to energy conservation and emission reduction; Energy resource products required for domestic production such as ethylene and nickel iron; Lipid lowering raw materials, macadamia nuts, camera lenses and other drugs, as well as daily consumer goods. At the same time, taking into account industry, technological development, and market conditions, temporary import tax rates will no longer be implemented for products such as refrigeration compressors, car radios, inkjet printers, etc., and temporary tax rates for natural rubber and other products will be appropriately increased.

In 2015, based on the free trade agreements or tariff preference agreements signed between China and relevant countries or regions, the agreement tariff rates continued to be implemented on some imported products originating from ASEAN countries, Chile, Pakistan, New Zealand, Peru, Costa Rica, South Korea, India, Sri Lanka, Bangladesh, Switzerland, Iceland and other countries, with some tariff rates further reduced. Under the framework of the Closer Economic Partnership Arrangement between Mainland China and Hong Kong/Macau, zero tariffs will be implemented on products originating from Hong Kong/Macau with established preferential origin standards. According to the Cross Strait Economic Cooperation Framework Agreement, zero tariffs will be implemented on some products originating from Taiwan. Preferential tariff rates will be implemented for some goods originating from 41 countries including Ethiopia, Yemen, and Sudan, with zero tariff preferential tariff rates implemented for 97% of tariff items in 24 countries including Ethiopia.

In order to meet the needs of scientific and technological progress, industrial structure adjustment, trade structure optimization, and strengthening import and export management, some tax items in the import and export tariff were adjusted in 2015. After adjustment, the total number of tax items in China's tariff system in 2015 will increase from 8277 to 8285.