Source: State Council Tariff Commission, dark blue printing equipment
On December 22, 2018, the Customs Tariff Commission of the State Council issued a notice on the adjustment plan for the provisional tax rate for imports and exports in 2019. Since January 1, 2019, the import and export tariffs for some commodities have been adjusted. Regarding the printing industry, tariffs on some printing equipment will be lowered, and imports of some printing equipment will even achieve zero tariffs.
Adjustment of the tax rate of printing related products in the MFN Tax Rate Table for Selected Information Technology Products
The tax code contains hundreds of products. Among them, the adjustments related to the printing industry mainly include printing plates, prepress equipment, digital printing equipment, as well as printing spare parts and auxiliary equipment, and the tariffs of these products are again Down.
The tariff on printing plate products dropped by 2.5 percentage points to achieve zero tariff: before June 30, 2019, "laser photo film (any side over 255mm), made of any material other than paper, cardboard and textile", MFN rate for the implementation of "PS version (pre-coated photographic version) (any side over 255mm), made of any material other than paper, cardboard and textile", "CTP version", "flexible printing plate", etc. Both were 2.5% (from 5.0% to 2.5% on July 1, 2018). However, after July 1, 2019, the MFN tariff rate for these products will drop by another 2.5 percentage points to achieve zero tariff.
Customs tariffs on prepress equipment products generally fell by 2.3 or 1.8 percentage points, achieving zero tariffs: before June 30, 2019, "casting machine", "computer-to-plate making equipment", "other plate making machines, appliances and equipment", " The MFN tariff rate for prepress equipment such as other casting, plate making machines, appliances and equipment is 2.3% (from 4.5% to 2.3% on July 1, 2018). However, after July 1, 2019, the MFN tariff rate for these products will fall by another 2.3 percentage points, achieving zero tariffs.
Prior to June 30, 2019, the MFN rate for the implementation of prepress equipment such as "types of movable characters, printing plates, sheets and other parts", "parts for casting, typesetting, and plate making machines" was 1.8% (2018 7 On the 1st of the month, it dropped from 3.5% to 1.8%). However, after July 1, 2019, the MFN tariff rate for these products will drop by another 1.8 percentage points to achieve zero tariff.
Tariffs on digital printing equipment generally fell by more than 1 percentage point: before June 30, 2019, "air-connected inkjet printers", "network-connected electrophotographic printers (laser presses)", " The MFN rate for digital printing equipment such as other digital printing equipment that can be connected to the Internet is 4.0% (from 5.3% to 4.0% on July 1, 2018), but after July 1, 2019, these Tariffs on products will fall by another 1.3 percentage points to 2.7%.
Prior to June 30, 2019, digital printing equipment such as "other independent inkjet printers", "other independent electrophotographic printers (laser printers)", "other independent digital printing equipment" were implemented. Most MFN rates are 5.0% (from 6.0% to 5.0% on July 1, 2018), but after July 1, 2019, tariffs on these products will drop by another 1 percentage point to 4.0%.
Customs tariffs on printing equipment parts and auxiliary equipment are generally reduced by 1-2 percentage points: in addition to the import tax rate of printing plate products, prepress equipment products and digital printing products, some spare parts for traditional and digital printing equipment, Auxiliary equipment, etc., have also been adjusted.
Prior to June 30, 2019, the MFN tariff rate for products such as "Roller Feeder", "Other Auxiliary Machines for Traditional Printing Machines", and "Auxiliary Machines for Digital Printing Equipment" was 6.09 (July 2018) On the 1st, it dropped from 8.0% to 6.0%), but after July 1, 2019, the tariffs on these products will drop by another 2% to 4.0%.
Prior to June 30, 2019, the MFN tariff rate for products such as "Parts and accessories for conventional printing presses", "Thermal print heads", and "Other parts for digital printing equipment" was 3.0% (July 1, 2018) The day dropped from 4.0% to 3.0%), but after July 1, 2019, the tariffs on these products will drop by another 1 percentage point to 2.0%.
In addition, there are some printing-related products, such as inks, photoengraving materials, printers, printed electronics, etc., and the MFN tariff rates implemented have been adjusted to varying degrees, all showing a downward trend.
Adjustment of the tax rate of printing related products in the "Temporary Tax Rate Table for Imported Goods"
According to the newly released "Provisional Tax Rate Table for Imported Goods", after the January 1, 2019, some products related to printing showed a large-scale adjustment of the MFN tariff rate, mainly in the following aspects.
[Note 1]: "ex" means that the commodity subject to the provisional tax rate should be within the scope of the tax number, subject to the specific commodity description.
[Note 2]: If there is “#†in the middle of the tax rate, “#†is the first half of the year (January 1 to June 30, 2019) and the second half (July 1 to December 31, 2019). The use of tax rates.
The MFN and Tentative rates for the following products have not changed:
1. “Four-color sheet-fed offset printing machine, single-sided printing speed of single sheet of paper ≥17,000 sheets/hour; double-sided printing speed of double-sided sheets ≥13,000 sheets/hour; full sheet or super-full sheet of paper Single-sided printing speed ≥13000 sheets/hour"
2. "Five-color and above sheet-fed offset printing presses, single-sided printing speed of single-sheet paper ≥17,000 sheets/hour; double-sided printing speed of double-sided sheets ≥13,000 sheets/hour; full sheet or super-full sheet Paper single-sided printing speed ≥13000 sheets / hour"
3. "Benzene printing machine (flexographic printing machine), line speed ≥ 350 m / min, width ≥ 800 mm"
4. "Unit type flexographic printing press with hot stamping or holographic or screen printing function list, line speed ≥ 160 m / min, 250 mm ≤ width < 800 mm"
5. "Textile rotary screen printing machine"
6. "Textile flat screen printing machine"
The MFN rate and the provisional tax rate are adjusted:
In the 2019 version of the "Temporary Commodity Tentative Rate Table" tax rate table, some products MFN tariffs will achieve zero tariffs in the second half of 2019, such as "computer-to-plate machine parts"; some products MFN rate decreased, but temporarily There is no change in the tax rate, such as "gravure printing machine, printing speed ≥350 m / min", "offset printing machine ink volume remote control device (including ink color control device, ink amount adjusting device, ink fountain body and other components)", "electrostatic sensitization" Multi-function machine"; some products have lower MFN and TAT rates, such as "Roller automatic feeder, feed line speed ≥ 12 m / s".
1. MFN tariffs fall to zero
In the 2018 version of the tax rate table, the MFN rates for “computer-to-plate machine parts†are 3.5% and 1.8%, respectively, and the provisional tax rate for 2018 is 1%. In the latest 2019 version, the MFN rate for this product is 2019. It is 1.8% from January 1 to June 30, and from July 1 to December 31, 2019. The provisional tax rate is 1.0% from January 1 to June 30, 2019. That is to say, after July 1, 2019, the tariff for "computer-to-plate machine parts" is zero.
2. The MFN tariff rate has dropped, but the provisional tax rate has not changed.
In the 2018 version of the tax rate table, "gravure printing press, printing speed ≥ 350 m / min" MFN rate of 18%, 2018 provisional tax rate of 9.0%; and in the latest release of 2019 version, the MFN rate of the product At 10%, the provisional tax rate is 9.0%.
In the 2018 version of the tax rate table, "the offset machine ink volume remote control device (including ink color control device, ink volume adjustment device, ink fountain body and other components)" MFN rate of 4.0% (before July 1, 2018) and 3.0 % (after July 1, 2018), the provisional tax rate for 2018 is 1.0%; and in the latest release of 2019, the MFN rate for this product is 3.0% from January 1 to June 30, 2019, 2019 From July 1st to December 31st, it was 2.0%, and the provisional tax rate for 2019 was 1.0%.
In the 2018 version of the tax rate table, the MFN rate for “electrostatic photosensitive multifunction machines†is 6.7% (before July 1, 2018) and 5.0% (after July 1, 2018), and the provisional tax rate for 2018 is 3.0%. In the latest release of the 2019 version, the MFN tariff rate for this product is 5.0% from January 1 to June 30, 2019, and from July 1 to December 31, 2019, 3.3%, with a provisional tax rate of 2019. It is 3.0%.
3. MFN and Tentative rates are falling
In the 2018 version of the tax rate table, "Roller automatic feeder, feed line speed ≥ 12 m / s" MFN rates are 8.0% (before July 1, 2018) and 6.0% (July 1, 2018) In the future, the provisional tax rate for January 1st to June 30th, 2018 is 4.0%; in the latest 2019 version, the MFN rate for this product is 6.0% from January 1st to June 30th, 2019. From July 1 to December 31, 2019, it was 4.0%, and the provisional tax rate was 4.0%.
Merger of categories, causing MFN tariffs to fall
In the 2019 version of the "Temporary Tariff Rate Table for Imported Goods", some product names are incorporated into the "Most MFN Tax Rate Table for Some Information Technology Products", and the provisional tax rate is no longer applicable. At the same time, the actual MFN tariffs on these products have also declined, such as “gravure computer direct plate making equipmentâ€, “traditional printing machine parts and accessories (except for offset printing machine remote control devices)†“can be used with network or automatic data processing equipment "Connected inkjet printer", "electrophotographic printing device (laser printer) connectable to a network or automatic data processing device", "piezoelectric inkjet head", "other auxiliary machine for conventional printing press", and the like.
1. In the 2019 royalty rate table, the “gravure type computer-to-plate making equipment†is no longer listed separately and is unified as “computer-to-plate making equipmentâ€, and the provisional tax rate is no longer applicable. After the reunification, the original "gravure type computer-to-plate making equipment" will have a MFN rate of 2.3% before July 1, 2019, and zero tariff will be realized after July 1, 2019.
2. In the 2019 royalty rate table, “the parts and accessories for traditional printing presses (except for the remote control device for offset printing machines) are no longer listed separately, and are unified as “parts and accessories for traditional printing pressesâ€. The provisional tax rate is no longer applicable. . After the reunification, the original "traditional printing machine parts and accessories (except for the offset printing machine for remote control devices)" before July 1, 2019, the MFN rate fell to 3.0%, after July 1, 2019, the MFN rate fell to 2.0%.
3. In the 2019 royalty rate table, “inkjet printers that can be connected to network or automated data processing equipmentâ€, “electrophotographic printing equipment (laser printers) that can be connected to a network or automated data processing equipment†are no longer listed separately. , respectively, "Inkjet printers that can be networked" and "Electrophotographic printing equipment (laser printers) that can be networked" are incorporated, and the provisional tax rate is no longer applicable. After unification, the original "inkjet printers that can be connected to network or automatic data processing equipment", the original "electrophotographic printing equipment (laser printer) that can be connected to a network or automatic data processing equipment" before July 1, 2019 The MFN tariff rate is 4.0%, and the MFN tariff rate after July 1, 2019 is 2.7%.
4. In the 2019 royalty rate table, “piezoelectric inkjet heads†are no longer listed separately and are incorporated into “other parts of digital printing equipment†and the provisional tax rate is no longer applicable. After the merger, the original "piezoelectric inkjet head" had a MFN tariff rate of 3.0% before July 1, 2019, and a MFN tariff rate of 2.0% after July 1, 2019.
5. In the 2019 royalty rate table, the “other auxiliary machines for conventional printing presses†no longer apply the provisional tax rate. The “other auxiliary machine for traditional printing presses†has a MFN rate of 6.0% before July 1, 2019, and a MFN rate of 4.0% after July 1, 2019.
In summary, we can see that the merger of the categories makes the above products no longer applicable to the provisional tariffs, but the MFN tariffs have declined significantly.
New: Imported Goods Tariff Rate Table for Further Tax Reduction
In addition, the document also pointed out that according to the trade or tariff preferential agreement signed between China and the relevant countries or regions, except for the implementation of the agreed tax rate reduction plan approved by the State Council, since January 1, 2019, The agreed tax rates for New Zealand, Peru, Costa Rica, Switzerland, Iceland, South Korea, Australia, Georgia and the Asia-Pacific Trade Agreement countries have been further reduced. According to the goods trade agreement between the Mainland and Hong Kong and Macao on the "Closer Economic Partnership Arrangement", from the date of the implementation of the Agreement, in addition to the products of the Mainland that have made special commitments in the relevant international agreements, they are originated in Hong Kong and Macao. The products are fully implemented with zero tariffs.
From the "Regulations on the Tax Reduction of Imported Goods for Further Tax Reduction", we have compiled products related to printing plates, prepress equipment, digital printing equipment, and printed parts and accessories (see table below). It is worth noting that there are still a lot of products in the table that are not finished with prints and inks. The table below is for your reference only.
Summary: In 2019, the import tariff adjustment for printing equipment and equipment is relatively large.
1. For printing plate products and prepress equipment products, zero tariffs will be implemented from July 1, 2019;
2. For digital printing equipment products, printing equipment parts and auxiliary equipment products, many products are no longer applicable to the provisional tax rate, and since July 1, 2019, the MFN tariffs have declined in large areas;
3. For traditional printing equipment products, such as some sheetfed offset presses, flexographic presses, gravure presses, screen printers, etc., the provisional tax rate is still implemented. Except for individual products, the MFN tariff rate has hardly changed. And the provisional tax rate has not changed.
Editor in charge: Ge Hongyan
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