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General Administration of Customs Announcement No. 76 of 2023 (Notice on Adjusting Technical Characteristic Requirements for Classification of Imported and Exported Goods for Sedans and Off-road Vehicles)

According to the national standard “Terms and Definitions of Automobiles, Trailers and Automobile Trains” (GB/T 3730.1—2022, to be implemented on July 1, 2023, hereinafter referred to as the “New Standard of 2022”), the technical characteristics requirements for the classification of sedans and off-road vehicles in the “Sub-item Notes to the Import and Export Tariff Schedule of the People’s Republic of China (Part of 2017 Adjustments)” (Annex 1 of Announcement No. 16 of 2017 of the General Administration of Customs) are adjusted as follows根据国家标准《汽车、挂车和汽车列车术语及定义》(GB/T 3730.1-2022，将于2023年7月1日实施，以下简称“2022年新标准”)，《中华人民共和国进出口税则表分项说明(2017年调整部分)》中轿车和越野车分类的技术特性要求(海关总署公告2017年第16号附件一)调整如下:

Sedans classified under tariff number 8703.2361 should meet the technical characteristics requirements specified under “4.1.1 Sedan” subsection “a)” and “b)”, as well as Notes 1 to 3 in the New Standard of 2022.

归入税则号列8703.2361项下的小轿车，应满足2022年新标准中“4.1.1轿车”项下“a)”“b)”、注1至注3的技术特性要求。

Vehicles falling under the tariff heading 8703.2362, categorized as off-road vehicles, must satisfy the technical attribute stipulations listed under the “4.1.3 Off-road Passenger Vehicle” section, including requirements “a)”, “b)”, “c)”, and “d)”, along with the specifications of Note 1, all according to the 2022 updated standards.

归入税则号列8703.2362项下的越野车，应满足2022年新标准中“4.1.3越野乘用车”项下“a)”“b)”“c)”“d)”、注1的技术特性要求。

The adjusted technical attribute requirements are elaborated in detail in the attachment provided.调整后的具体技术特性要求详见附件。

This announcement shall be implemented starting from the 1st of July, 2023. Hereby announced.本公告自2023年7月1日起施行。

特此公告。

Attachment: Detailed Technical Specifications Required for Import and Export Goods Classified under the Tariff Headings for Sedans and Off-Road Vehicles附件：进出口归入小轿车、越野车税则号列的商品技术特性要求.docx

General Administration of Customs, PRC

海关总署

June 28, 2023

Technical Specifications Required for Import and Export Goods Classified under the Tariff Headings for Sedans and Off-Road Vehicles进出口归入小轿车、越野车税则号列的商品技术特性要求

Tariff Code: 8703.2361

Product Name: Sedan

Technical Characteristics Requirements:

For sedans that fall under the tariff code 8703.2361, they should be passenger cars exhibiting either of the following two technical characteristics, excluding off-road vehicles:

1. The vehicle has a three-box body structure.
2. The vehicle has a two-box body structure, and simultaneously meets the following conditions:(1) The number of seats does not exceed 5, and there are no more than two rows of seats (including foldable seats), with no lateral arrangement.(2) More than half of the engine length is positioned before the foremost point of the vehicle’s front windshield, and the center of the steering wheel is located beyond the first quarter of the total length of the vehicle.(3) The vehicle’s length does not exceed 4000 mm, or the vehicle’s length is between 4000 mm and 5200 mm, and when the vehicle is in a fully equipped state, the maximum ground clearance of the roof cover does not exceed 1580 mm.

Note 1: “More than half of the engine length” refers to the centerline of the crankshaft for a front-mounted transverse engine; for a front-mounted longitudinal engine, it’s the centerline of the cylinder spacing between the first and last cylinder.

Note 2: A “two-box” body structure refers to a body that forms two distinct volumes externally, including the powertrain compartment, passenger cabin, and cargo compartment, with the passenger cabin and cargo compartment internally connected. A “three-box” body structure refers to a body where the powertrain compartment, passenger cabin, and cargo compartment each form distinct volumes.

Note 3: The “roof cover” refers to the structural part on the outer surface of the car’s top, excluding accessories such as roof racks, antennas, etc., mounted on the roof.

Sedans falling under tariff code 8703.2361 should be equipped solely with spark-ignition reciprocating piston internal combustion engines with a cylinder capacity (displacement) exceeding 2500 milliliters but not exceeding 3000 milliliters. They typically have the following characteristics:

1. The area behind the driver and front passenger contains fixed seating positions for individuals, equipped with safety devices such as seatbelts or the corresponding mounting points and accessories. Alternatively, they have fixed positioning points and accessories for installing seats and safety equipment; these seats can be fixed, foldable, or removable from their positioning points.
2. They have rear windows along both sides of the vehicle.
3. They have sliding, hinged, or lifting doors with windows on the sides or back of the vehicle.
4. The entire interior of the vehicle, connected to the passenger area, has characteristics indicative of quality finishing and comfortable outfitting, such as carpets, ventilation equipment, internal lighting, and ashtrays.

税则号：8703.2361

商品名：小轿车

商品技术特性要求：

归入税则号列8703.2361的小轿车，应属于具有如下两项技术特性之一的乘用车，但越野车除外：

1.车身结构为三厢式车身；

2.车身结构为两厢式车身，且同时具有以下条件：

（1）座位数不超过5座，座椅（含可折叠座椅）不超过两排且无侧向布置；

（2）一半以上的发动机长度位于车辆前风窗玻璃最前点以前，且转向盘的中心位于车辆总长的前四分之一部分之后；

（3）车长不大于4000 mm，或车长大于4000mm但不大于5200 mm且车辆处于整车整备质量状态下车顶外覆盖件最大离地高度不大于1580mm。

注1：一半以上的发动机长度，对于前横置发动机，为发动机曲轴中心线；对于前纵置发动机，为发动机第一缸和最后一缸缸心距的中心线。

注2：两厢式车身指动力总成舱、客舱和行李舱在外形上形成两个空间形态的车身，乘用车的行李舱和客舱内部贯通（包括行李舱由一块可移动的隔板分割成上下两部分后，仅上半部分与乘客舱贯通的情形）；三厢式车身指动力总成舱、客舱和行李舱在外形上形成各自独立形态的车身。

注3：车顶外覆盖件是指车身顶部外表面的结构件，不包括行李架、天线等附加在车顶上的附件。

归入税则号列8703.2361的小轿车，仅装有点燃式往复式活塞内燃发动机，气缸容量（排气量）超过2500毫升，但不超过3000毫升。一般具有以下特征：

1.在驾驶员和前排乘客后面的空间具有供各人乘坐的固定座位，并带有安全装置（例如，座椅安全带或安装座位安全带的定位点和配件），或具有固定的定位点和配件，以备安装座椅和安全设备；这些座椅可以是固定的、折叠的或可从定位点移走的；

2.沿车厢两侧带有后窗；

3.在车厢两侧或后部具有带窗的滑动式、外掀式或提升式车门；

4.与乘客区间相连的整个车厢内部具有装饰精致、配置舒适的特征（例如，配置地毯、通风设备、内部照明和烟灰缸等）。

Tariff Code: 8703.2362

Product Name: Off-road Vehicles

Product’s Technical Requirements:

Off-road vehicles included under the tariff code 8703.2362 should be passenger vehicles equipped with the following technical attributes:

1. Both a front axle and a rear axle are driven simultaneously (including vehicles that feature an axle that can be decoupled).
2. It should have at least one differential locking device or a similar component.
3. With the vehicle at its gross vehicle weight and with a single driver, the vehicle’s calculated gradeability is no less than 30%, and it must embody at least five of the following six technical attributes:(1) Approach angle is not less than 25°.(2) Departure angle is not less than 20°.(3) Longitudinal break-over angle is not less than 20°.(4) Front axle’s ground clearance is not less than 180mm.(5) Rear axle’s ground clearance is not less than 180mm.(6) Ground clearance between the front and rear axles is not less than 200mm.
4. In case of a two-compartment body structure, more than half of the engine length must be located anterior to the most forward point of the vehicle’s front windscreen glass, and the center of the steering wheel should be located posterior to the first quarter of the vehicle’s total length.

Note: Passenger vehicles fitted with adjustable height suspension systems can be considered off-road passenger vehicles if they meet technical attributes 1 to 4 under any suspension state.

Off-road vehicles categorized under the tariff code 8703.2362 must exclusively have a spark-ignition reciprocating piston internal combustion engine, with a cylinder capacity (displacement) exceeding 2500cc, but not exceeding 3000cc. The following characteristics are typically inherent:

(1) Space located posterior to the driver and front passenger houses fixed seating for occupants, accompanied with safety devices such as seat belts or designated points and accessories for installing seat belts. Alternatively, there are fixed points and accessories for setting up seats and safety equipment; these seats could be permanently affixed, foldable, or detachable from their designated points.

(2) Windows are present along both sides of the vehicle cabin.

(3) The vehicle features sliding, outwardly opening, or lifting doors with windows on either side or the rear of the vehicle cabin.

(4) The entire vehicle interior, connected to the passenger compartment, displays signs of superior finishing and comfort fittings (for instance, equipped with carpeting, ventilation appliances, interior lighting, and ashtrays).

Note: The stated product technical requirements can be suitably applied to the relevant subcategories under heading 87.03 of the “Tariff”, post making appropriate alterations to the engine and its cylinder capacity (displacement) installed in sedans and off-road vehicles.

税则号：8703.2362

商品名：越野车

商品技术特性要求：

归入税则号列8703.2362的越野车，应为具有如下各项技术特性的乘用车：

1.至少有一个前轴和至少有一个后轴同时驱动（包括一个驱动轴可以脱开的车辆）。

2.至少有一个差速锁止机构或至少有一个类似作用的机构。

3.车辆处于整车整备质量和一位驾驶员状态下，单车计算爬坡度不小于30%，并至少具有如下六项技术特性中的五项：

（1）接近角不小于25°；

（2）离去角不小于20°；

（3）纵向通过角不小于20°；

（4）前轴离地间隙不小于180mm；

（5）后轴离地间隙不小于180mm；

（6）前后轴间的离地间隙不小于200mm。

4.车身结构为两厢式车身时，一半以上的发动机长度位于车辆前风窗玻璃最前点以前，且转向盘的中心位于车辆总长的前四分之一部分之后。

注：装有高度可调悬架的乘用车，有一种悬架状态具有1~4技术特性时也视为越野乘用车。

归入税则号列8703.2362的越野车仅装有点燃式往复式活塞内燃发动机，气缸容量（排气量）超过2500毫升，但不超过3000毫升。一般具有以下特征：

（1）在驾驶员和前排乘客后面的空间具有供各人乘坐的固定座位，并带有安全装置（例如，座椅安全带或安装座位安全带的定位点和配件），或具有固定的定位点和配件，以备安装座椅和安全设备；这些座椅可以是固定的、折叠的或可从定位点移走的；

（2）沿车厢两侧带有后窗；

（3）在车厢两侧或后部具有带窗的滑动式、外掀式或提升式车门；

（4）与乘客区间相连的整个车厢内部具有装饰精致、配置舒适的特征（例如，配置地毯、通风设备、内部照明和烟灰缸等）。

注：上述商品技术特性要求在对小轿车、越野车所装发动机及其气缸容量（排气量）作相应修改后，可适用于《税则》品目87.03项下的有关子目。