On December 26, 2025, the Customs Tariff Commission of the State Council issued the "2026 Tariff Adjustment Plan," which will take effect on January 1, 2026. To enhance the synergy between domestic and international markets and resources and expand the supply of high-quality goods, provisional import tariffs lower than the most-favored-nation (MFN) rates will be applied to 935 items in 2026. First, to promote high-level technological self-reliance and the development of a modern industrial system, tariffs on key components and advanced materials such as CNC hydraulic cushions for presses and special-shaped composite contact strips will be reduced. Second, to support the comprehensive green transformation of economic and social development, tariffs on resource-based commodities such as recycled black powder for lithium-ion batteries and unroasted pyrite will be lowered. Third, to strengthen efforts in safeguarding and improving people's livelihoods and accelerate the building of a Healthy China, tariffs on medical products such as artificial blood vessels and diagnostic kits for certain infectious diseases will be reduced.

In terms of import tariffs, advanced new materials such as adiponitrile, ethane, polyethylene, ethylene-vinyl alcohol copolymer (EVOH), polyimide film (PI film, thickness ≤ 0.03 mm), and cyclic olefin polymer (COC/COP) are included.

• Adiponitrile: The provisional import tariff rate is 1%. Adiponitrile is a core raw material for producing nylon 66, often referred to as the "throat of the nylon industry chain." In December, China National Chemical Engineering Tianchen Qixiang’s 200,000-ton-per-year adiponitrile plant achieved full production capacity, entering a new phase of efficient and stable operation. This marks China’s first industrial-scale butadiene-based adiponitrile production project.

• Ethylene-Vinyl Alcohol Copolymer (EVOH): The provisional import tariff rate is 6.5%. EVOH is a polymer material with excellent gas barrier properties, widely used in high-performance packaging (e.g., food and pharmaceuticals), automotive fuel tanks, oxygen barrier layers for underfloor heating pipes, and other fields.

• Polyimide Film (thickness ≤ 0.03 mm): The provisional import tariff rate is 3%. Polyimide film (PI film), especially ultra-thin specifications (≤0.03 mm), is known as the "golden film" and is an indispensable core material for strategic emerging industries such as flexible displays, flexible printed circuit boards, new energy batteries, and aerospace.

• Cyclic Olefin Polymer (COC/COP): The provisional import tariff rate is 5%. Cyclic olefin polymer is a high-performance transparent optical material with high light transmittance, low birefringence, low water absorption, and excellent biocompatibility. It is primarily used in high-end pharmaceutical packaging (e.g., pre-filled syringes), optical lenses, semiconductor wafer carriers, and other applications.

Additionally, to strengthen the endogenous momentum of the domestic economic cycle and based on changes in domestic industrial development and supply-demand conditions, provisional import tariffs on goods such as micro-motors, printing machines, and sulfuric acid will be abolished within the scope of China’s WTO commitments, and MFN rates will be reinstated.

To support technological development and progress and promote the circular economy and under-forest economy, new national subheadings for smart bionic robots, bio-aviation kerosene, and under-forest ginseng will be added in 2026. After the adjustments, the total number of tariff lines will be 8,972.

To deepen economic and trade cooperation and promote regional integration, in 2026, preferential tariff rates under free trade agreements and preferential trade arrangements with 34 trading partners will continue to apply to certain imported goods originating from these partners.

To enhance economic and trade cooperation with the least developed countries (LDCs) and support their development, 100% tariff-free treatment will continue to be granted to products under all tariff lines from 43 LDCs that have diplomatic relations with China in 2026. Under the Asia-Pacific Trade Agreement and intergovernmental exchange of notes with relevant ASEAN member states, preferential tariff rates will continue to apply to certain imported goods originating from Bangladesh, Laos, Cambodia, and Myanmar.