为支持产业转型升级，推动对外贸易发展方式转变，促进经济持续健康发展，经国务院关税税则委员会审议并报请国务院批准，自2015年1月1日起，我国将对进出口关税进行部分调整。
为优化进口结构，更好地满足国内生产和人民群众生活需要，2015年我国将对部分进口商品实施低于最惠国税率的进口暂定税率。其中，首次实施进口暂定税率和进一步降低税率的产品包括光通信用激光器、全自动铜丝焊接机等先进制造业所需的设备、零部件；电动汽车用电子控制制动器等有利于节能减排的环保设备；乙烯、镍铁等国内生产所需的能源资源性产品；降脂原料药、夏威夷果、相机镜头等药品和日用消费品。同时，统筹考虑产业、技术发展和市场情况，对制冷压缩机、汽车收音机、喷墨印刷机等商品不再实施进口暂定税率，适当提高天然橡胶等商品的暂定税率水平。降脂原料药、夏威夷果、相机镜头等药品和日用消费品。同时，统筹考虑产业、技术发展和市场情况，对制冷压缩机、汽车收音机、喷墨印刷机等商品不再实施进口暂定税率，适当提高天然橡胶等商品的暂定税率水平。
为适应科学技术进步，产业结构调整，贸易结构优化，加强进出口管理的需要，2015年对进出口税则中部分税目进行调整。调整后，2015年我国税则税目总数将由8277个增加到8285个。（中国进出口网）
To support the industrial transformation and upgrading, promote the transformation of foreign trade development mode and promote economic continuously healthy development, China's import and export tariffs will be adjusted partly since January 1 2015, after the tariff commission’s consideration and state council approval.
In order to optimize the structure of imports and meet the needs of domestic production and people’s life better, China will apply provisional duty rate (less than MFN rate) to part of import commodities in 2015. Among them, the products of the first provisional import tax rate and further reduction of tax rate include optical communication laser, automatic wire welding machines and other advanced manufacturing equipment and spare parts; electric car brakes with electronic control and other products for energy saving, emission reduction and environmental protection; ethylene, nickel-iron and other energy resources products required by domestic production; lipid-lowering AIPs, macadamia nuts, camera lens and other drugs and consumer products. At the same time, considering industry, technology development and market conditions, China won’t apply provisional import tax rate to refrigeration compressors, car radio, inkjet printers and other commodities no longer, China will appropriately increase the tentative tax rate of natural rubber and other commodities.
To meet the needs of scientific and technological progress, industrial restructuring, trade structure optimization and import and export management enhancement, China will partly adjust import and export tariff regulations in 2015. After the adjustment, the 2015 total number of tariff items will increase to 8285 from 9277.
