我國(guó)進(jìn)出口新稅則已于2010年1月1日實(shí)施。據(jù)此，2010年皮革行業(yè)產(chǎn)品進(jìn)出口關(guān)稅呈現(xiàn)如下新特點(diǎn)：

　　一、我國(guó)皮革行業(yè)產(chǎn)品最惠國(guó)進(jìn)口稅率已按WTO承諾完成，與2009年相比，只是三個(gè)海關(guān)編碼的半成品革進(jìn)口關(guān)稅略有下調(diào)。2010年皮革行業(yè)產(chǎn)品最惠國(guó)平均進(jìn)口關(guān)稅為12.09%。

　　二、我國(guó)雙邊或多邊自由貿(mào)易區(qū)關(guān)稅優(yōu)惠條款幅度和范圍繼續(xù)加大。我國(guó)對(duì)已簽訂自由貿(mào)易協(xié)定國(guó)家及地區(qū)的產(chǎn)品實(shí)施協(xié)定稅率，其關(guān)稅稅率低于優(yōu)惠稅率。2010年我國(guó)皮革行業(yè)產(chǎn)品的協(xié)定進(jìn)口關(guān)稅與上年相比，中國(guó)從智利、東盟、巴基斯坦、新西蘭等進(jìn)口關(guān)稅優(yōu)惠幅度有較大提高。即：

In 2010, the average import duty of China's leather products imported from Chile was 0.77%, 11.32 percentage points lower than the most favored nation average import tariff, 0.85 percentage points lower than the previous year, and the import tariffs on semi finished leather, raw fur and tanned fur were also reduced to zero on the basis of last year's import tariff of shoes and footwear parts reduced to 0.

In 2010, China's tariff preferences for imports from ASEAN expanded from eight countries to ten countries. Except for 94012010 leather or recycled leather seats, the average import tariffs of other leather products were zero.

In 2010, the average import tariff of China's leather products imported from Pakistan was 8.01%, 4.08 percentage points lower than the most favored nation average import tariff, 0.43 percentage points lower than the previous year.

In 2010, the average import tariff of China's imports from New Zealand was 5.08%, 7.01 percentage points lower than the most favored nation average import tariff, 2.17 percentage points lower than the previous year.

　　三、對(duì)豬、羊半成品革進(jìn)口關(guān)稅暫時(shí)下調(diào)又增加2個(gè)百分點(diǎn)

In 2010, in addition to the temporary reduction in import tariffs of eight customs duties, it also temporarily increased 2 percentage points for 41051010, ex41062100, 41063110 and other pig and goat semi finished leather.

　　四、繼續(xù)對(duì)最不發(fā)達(dá)部分國(guó)家皮革產(chǎn)品進(jìn)口實(shí)施特惠稅率

In 2010, China continued to implement preferential tax rates for the import of some leather products from the least developed countries in Africa, 31 countries in Afghanistan and two countries in the Asia Pacific region.

　　五、繼續(xù)對(duì)山羊板皮實(shí)施20%的出口關(guān)稅

In 2010, the export tariffs of 20% of the 41039011 and 41039019 goats skins encoded by 41039011 and 41039019 customs were continued.