中国欧盟商会：2024年欧洲商业报告（英文版）

On 1st December 2024, China’s new Tariff Law will come into effect.1 The Import and Export Customs Tariff Nomenclature Rules, 2 which are an appendix to the new Tariff Law, along with the Imported and Exported Goods Taxation Administrative Measures and 33 customs regulations under Customs Decree No. 273, 3&4 will also enter into force the same day. The new Tariff Law replaces the Import and Export Customs Tariff Regulation (the previous legal basis for levying customs duties)5 and forms t