Practical Handbook for Customs Declaration in China (2026)/中国海关报关实用手册（2026）

The *Practical Handbook of Customs Declaration in China* is a key book and branded reference book published by China Customs Press. It is published annually, and the 2026 edition was revised based on the 2025 edition to reflect changes in my country's Customs Tariff, while also adding information on newly signed free trade agreements and providing the latest export tax rebate rates. Specific content includes: 10-digit customs commodity codes, commodity names in Chinese and English with remarks, 3-digit regulatory identification codes and names, general import and export tariff rates, most-favored-nation tariff rates, provisional tariff rates, export tax rebate rates, regulatory conditions, inspection and quarantine categories, customs statistical units of measurement, and various latest regional or bilateral agreement tariff rates, preferential tariff rates, import commodity specific duties and compound tariff rates, consumption tax rates, tariff quota commodity tariff item and rate tables, as well as commonly used codes and explanations for the customs clearance system, and tables of constants for import tariffs and import-related taxes collected on behalf of others. This book helps import and export enterprises to understand changes in import and export tax policies and trade control policies in a timely manner, accelerating customs clearance and improving efficiency.

《中国海关报关实用手册》是由中国海关出版社出版发行的重点图书和具有品牌效益的工具书，每年一版，2026年版在2025年版的基础上根据我国《税则》的变化进行了修改，同时增加了有关我国新签订的自由贸易协定，提供了最新的出口退税率等内容。具体内容包括：10位海关商品编号、商品中英文名称及备注、3位监管识别码及名称、进出口商品普通税率、最惠国税率、暂定税率、出口退税率、监管条件、检验检疫类别、海关统计计量单位，以及各种最新区域或双边协定税率、特惠税率，进口商品从量税、复合税税率，消费税税率，关税配额商品税目税率表，以及海关通关系统常用代码表及说明、进口关税与进口环节代征税计税常数表等。该书有助于进出口企业及时了解进出口税收政策和贸易管制政策的变动情况，加快通关速度，提高通关效率。