Tariff Law

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China Briefing › China’s New Tariff Law Consolidates & Codifies Existing Tariff Regulations

China’s Tariff Law consolidates prior rules on import and export duties and codifies measures for imposing counter-tariffs into law.

Tariff Law of the People’s Republic of China
中华人民共和国关税法

[Current Text*: Chinese only]

* The Law’s appendix, the PRC Customs Import and Export Tariff Schedule, as may be modified from time to time, is separately promulgated by the Customs Tariff Commission of the State Council

(adopted Apr. 26, 2024, effective Dec. 1, 2024)

• Status: Passed
• Legislative Body (Vote): NPCSC (N/A)
• Principal Drafters: Ministry of Finance & General Administration of Customs
• Submitter: State Council
• Regulations Repealed: Regulations on Import and Export Duties [进出口关税条例]
• Legislative Plans
  • Five-year: 12^th NPCSC Category I; 13^th NPCSC Category I; 14^th NPCSC Category I
  • Annual: 2019, 2020, 2021, 2022, 2023, 2024
• Legislative History & Text
  • NPCSC deliberation – round #2 (final): Apr. 23 – 26, 2024 (Current Text ⇧)
  • NPCSC deliberation – round #1: Oct. 20 – 24, 2023 (Chinese only: main text Δ | schedule ⚠️Caution: The schedule is 1,486 pages long and 279 MB in size) 💬
    • Public consultation: Dec. 29, 2023 – Jan. 27, 2024
• Legislative Records
  • Explanation (Oct. 20, 2023)
  • Report on Results of Deliberation (Apr. 23, 2024)
  • Report on Suggestions for Revision (Apr. 25, 2024)
  • Presidential Order (Apr. 26, 2024)
• Official Q&A: NPCSC Legislative Affairs Commission (Apr. 26, 2024)

NPC Observer Coverage

• 📰 April 2024: China’s New Tariff Law and “Law-Based Taxation” (May 9, 2024)
• NPCSC Session Watch: Patriotic Education, State Council’s Governing Statute, State Secrets, Defense Minister Replacement & Legislative Aftermath of Covid-19 (Oct. 16, 2023)
• Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)

Last updated: August 1, 2025, 17:00 EDT