Policy Summary
This announcement, issued by the General Administration of Customs (GACC), details the implementation rules for the 2026 Tariff Adjustment Plan effective January 1, 2026. It focuses on the correct declaration of 10-digit customs commodity codes for goods subject to provisional tariff rates and specific import VAT/consumption tax policies, and provides links to relevant reference materials.

Official Chinese Text


海关总署公告2025年第260号（关于执行2026年关税调整方案及有关事宜的公告）
公告〔2025〕260号

　　根据《国务院关税税则委员会关于2026年关税调整方案的公告》（税委会公告2025年第11号）公布的《2026年关税调整方案》，自2026年1月1日起，对部分商品的进口关税税率和税目进行调整，现就执行相关关税政策事宜公告如下：

　　一、涉及有关进出口税收政策措施的海关商品编号申报要求

　　为实施2026年进出口商品暂定税率以及部分商品进口环节增值税、消费税政策，海关总署为非全税目适用上述进出口环节税收政策的商品拆分了10位海关商品编号，并编制了《2026年进出口非全税目暂定税率商品对应海关商品编号表》《2026年进出口非全税目适用进口环节增值税、消费税政策部分商品对应海关商品编号表》（见附件1、2）。

　　企业在上述进出口环节税收政策项下进出口有关商品时，应按照本公告相应附件所列商品编号进行申报，政策适用范围以《2026年关税调整方案》、相关进口环节增值税和消费税政策规定为准。

　　对于非全税目适用信息技术产品最惠国税率的商品，其10位海关商品编号继续按照海关总署公告2024年第207号附件1《2025年进出口非全税目信息技术产品对应海关商品编号表》执行。

　　二、其他有关事项

　　《2026年关税调整方案》对部分商品进口关税税率和税目调整的内容，以及海关进出口商品涉税规范申报目录（2026年版）均可通过海关总署门户网站查询，供通关申报参考。

　　特此公告。

　　附件：

1.2026年进出口非全税目暂定税率商品对应海关商品编号表.xlsx

2.2026年进出口非全税目适用进口环节增值税、消费税政策部分商品对应海关商品编号表.xlsx

　　海关总署

　　2025年12月31日

For Reference Only - English Translation

Critical Notice: The English text below is machine-translated and is provided solely as an aid to understanding the original document. It may contain inaccuracies, ambiguities, or errors and must not be relied upon for any legal, compliance, or commercial decision-making.

Announcement of the General Administration of Customs No. 260 of 2025
(Announcement on Implementing the 2026 Tariff Adjustment Plan and Related Matters)

Announcement [2025] No. 260

According to the 2026 Tariff Adjustment Plan published in the Announcement of the Customs Tariff Commission of the State Council No. 11 of 2025, adjustments to import tariff rates and headings for some commodities will be implemented from January 1, 2026. The matters concerning the implementation of the relevant tariff policies are hereby announced as follows:

I. Declaration Requirements for Customs Commodity Numbers Related to Import and Export Tax Policies

To implement the 2026 provisional tariff rates for import and export commodities and the policies on import VAT and consumption tax for some commodities, the General Administration of Customs has split 10-digit customs commodity numbers for commodities not covered by the full list of headings subject to the aforementioned import and export tax policies, and has compiled the *Table of Customs Commodity Numbers Corresponding to Commodities Subject to 2026 Provisional Tariff Rates (Non-Full List of Headings)* and the *Table of Customs Commodity Numbers Corresponding to Some Commodities Subject to 2026 Import VAT and Consumption Tax Policies (Non-Full List of Headings)* (see Attachments 1 and 2).

When enterprises import or export relevant goods under the aforementioned import and export tax policies, they shall declare according to the commodity numbers listed in the corresponding attachments of this announcement. The scope of policy application is subject to the provisions of the 2026 Tariff Adjustment Plan and the relevant import VAT and consumption tax policies.

For commodities not covered by the full list of headings that are subject to the Most-Favored-Nation (MFN) tariff rates for Information Technology Products, their 10-digit customs commodity numbers shall continue to be implemented in accordance with Attachment 1 (*Table of Customs Commodity Numbers Corresponding to 2025 Information Technology Products (Non-Full List of Headings)*) of GACC Announcement No. 207 of 2024.

II. Other Related Matters

The content of adjustments to import tariff rates and headings for some commodities in the 2026 Tariff Adjustment Plan, as well as the *2026 Edition of the Customs Guide to Standardized Declaration for Tax-related Import and Export Commodities*, can be queried on the official website of the General Administration of Customs for reference in customs declaration.

Attachments:

Table of Customs Commodity Numbers Corresponding to Commodities Subject to 2026 Provisional Tariff Rates (Non-Full List of Headings).xlsx
Table of Customs Commodity Numbers Corresponding to Some Commodities Subject to 2026 Import VAT and Consumption Tax Policies (Non-Full List of Headings).xlsx

General Administration of Customs
December 31, 2025

Official Document & Source

📎[Download the Official PDF Document of This Announcement]

Source: General Administration of Customs of the People‘s Republic of China (GACC) / Announcement No. 2025-260 / Release Date: 2025-12-31 / Original Link: http://gdfs.customs.gov.cn/customs/302249/302266/302267/6918887/index.html

Regarding Document Language Versions and Our Services

Legal Validity: The “Official Chinese Text” section on this page is the only version with legal effect. Any decisions must be based on the official PDF document you download above.
Professional Advice: Due to the highly specialized nature of tariff classifications and tax policies, we strongly advise you to provide the official PDF and its attachments to your professional customs broker or tax advisor for final verification and commodity code determination.
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Announcement of the General Administration of Customs No. 260 of 2025 (Announcement on Implementing the 2026 Tariff Adjustment Plan and Related Matters)