Ink is an important material for printing, it is printed or inkjet pattern, text on the substrate. The ink consists of a main component and an auxiliary component, which are uniformly mixed and rolled repeatedly to form a viscous gelatinous fluid. Used for books, packaging and decoration, architectural decoration and electronic circuit plate printing. The following is our agent customers import customs clearance ink case to share. 

Tariff classification:

According to the "Announcement on the Publication of the" People's Republic of China Import and Export Tariff National Subheading Notes (New and adjusted in 2014) "(General Administration of Customs Announcement No. 63 of 2014), the tax number 3215.9020 water-based inkjet ink is a new type of environmentally friendly water-based printing (or printing) material. It is composed of colorants, surfactants, polyhydroxyl alcohols and other substances as the basic components, dispersed in or dissolved in water medium (water or a mixture of water and water-based solvents), in which the deionized water content is greater than 30%. It is suitable for inkjet printing machine (or printing equipment), which uses inkjet printing to spray text, pictures and other contents on various paper, film and textile materials and other media.

Tax rate applicable:

According to the "Import and Export Tariff Comparison Application Manual (2020 edition)", ink commodities under item 3215 involve different tax numbers, corresponding to different tariff rates. The MFN rates for import duties are 1.1%, 2.2%, 5%, 6.5%, and 10%, and the VAT rates are all 13%.

Requirements of the customs standard declaration catalogue:

When filling in the "commodity name" and "specification and model" of the customs declaration form, the enterprise shall fill in the contents of the commodity declaration elements listed in the "Catalogue and Interpretation of the Customs of the People's Republic of China for Import and Export Commodities" (2020).

Commodity declaration elements under item 32151:

1. Product name; 2. uses (e.g. for equipment listed in subhead 8443.31, 8443.32 or 8443.39, etc.); 3. Packaging; 4. Color; 5. Composition content; 6. Whether it has exposure development function; 7. If it is an engineering form, please indicate it; 8. Whether it is solid.

Commodity declaration elements under item 32159:

1. Product name; 2. Use; 3. Packaging; 4. Ingredient content.