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ARTICLE · 16 JULY 2024

Asia Tax Bulletin - Summer 2024

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Courtesy IBFD, it was reported that at the 9th Meeting of the Standing Committee of the 14th National People's Congress, China passed the Law on Customs Duties. The Law maintains the current structure...

GlobalTax
Pieter De Ridder
Pieter De Ridder
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CHINA (PRC)

CUSTOMS DUTIES

Courtesy IBFD, it was reported that at the 9th Meeting of the Standing Committee of the 14th National People's Congress, China passed the Law on Customs Duties. The Law maintains the current structure of the customs duty system, and the overall tax burden remains unchanged. To keep pace with cross-border e-commerce developments, the Law clarifies the relevant provisions on withholding agents in the field of cross-border e-commerce and extends the period of time within which overpaid duties are refunded from 1 year to 3 years. The Law will come into effect on 1 December 2024.

On 18 June 2024, the EU-China Joint Customs Cooperation Committee (JCCC) took place in Shanghai, being the 11th high-level meeting held up to this date. It marks the 20th anniversary of the customs cooperation between China and the European Union.

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