ANNEXES ANNEX 1: PowerPoint Presentation ANNEX 2: Chinese WTO Violations Claimed by the United States in the Raw Materials and Rare Earth WTO Disputes

Transcription

1 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. By Terence P. Stewart Law Offices of Stewart and Stewart tstewart@stewartlaw.com

2 ANNEXES ANNEX 1: PowerPoint Presentation ANNEX 2: Chinese WTO Violations Claimed by the United States in the Raw Materials and Rare Earth WTO Disputes; and Panel and Appellate Body Findings in the Raw Materials WTO Dispute ANNEX 3: Chinese Measures Cited by the United States in the Raw Materials and Rare Earth WTO Disputes Raw Materials column: the US cited measures separately for claims regarding export duties, export quotas, and additional export restraints. As a result, the US cited a total of 81 measures (with some measures repeated). Rare Earth column: the US cited one list of 32 measures for all claimed violations (no repeats). In the Annex 3 table, the Chinese measures are color coded. Yellow = measure appears in both Raw Materials and Rare Earth cases Blue = measure appears in Raw Materials case only Gray = measure appears in Rare Earth case only ANNEX 4: 212 Duty Schedule (combined comparison)

3 ANNEX 1 PowerPoint Presentation

4 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. By Terence P. Stewart Law Offices of Stewart and Stewart tstewart@stewartlaw.com

5 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. America s workers and manufacturers are being hurt in both established and budding industrial sectors by these policies. China continues to make its export restraints more restrictive, resulting in massive distortions and harmful disruptions in supply chains for these materials throughout the global marketplace, said Ambassador Kirk. USTR Press Release, March 13, 212

6 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. USTR Fact Sheet, March 13, 212

7 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. The United States recently won a WTO challenge against China s export restraints on nine other industrial inputs. China s export restraint measures on rare earths, tungsten, and molybdenum appear to be part of the same troubling industrial policy aimed at providing substantial competitive advantages for Chinese manufacturers. China imposes several different types of unfair export restraints on the materials at issue in today s consultations request, including export duties, export quotas, export pricing requirements as well as related export procedures and requirements. Because China is a top global producer for these key inputs, its harmful policies artificially increase prices for the inputs outside of China while lowering prices in China. This price dynamic creates significant advantages for China s producers when competing against U.S. producers both in China s market and in other markets around the world. The improper export restraints also contribute to creating substantial pressure on U.S. and other non-chinese downstream producers to move their operations, jobs, and technologies to China. USTR Press Release, March 13, 212

8 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. $12 $ $8 $6 Annual Average Price in $/kg lanthanum oxide cerium carbonate tungsten powders $4 $2 $

9 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. This is the second case on the same or similar policies as applied to different products. First case, Appellate Body Report on January 31, 212 finding export duties and export quotas violated WTO obligations Dispute Settlement Body adopted AB Report on February 22, 212 with recommendations to China to bring its measures into conformity

10 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. March 13, 212 Request for Consultations from the U.S. (with similar requests from the EU and Japan): duties Quantitative restrictions such as quotas other restrictions which discriminate against foreign invested entities, including: Fees and formalities Restrictions on the right to export

11 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. March 13, 212 Request for Consultations from the U.S. (with similar requests from the EU and Japan)(cont.): Other restrictions such as licensing requirements Minimum export price system, approval of export contracts and export prices Administration of various export restraints is not uniform, impartial, reasonable or transparent Also administration through measures that are not published

12 The WTO Case Against China s Restraints on Rare Earths, Tungsten, and Molybdenum A Perspective from the U.S. Unless China modifies its basic approach to export restraints, there will be more cases in the future. For example, the following products were identified as of concern in a report we released in late January on auto parts in addition to those subject to the new case: Antimony Chromium Cobalt Copper Germanium Graphite Indium Nickel Niobium Silver Talc Tin Titanium Vanadium

13 ANNEX 2 Chinese WTO Violations Claimed by the United States in the Raw Materials and Rare Earth WTO Disputes and Panel and Appellate Body Findings in the Raw Materials WTO Dispute

14 Chinese WTO Violations Claimed by the United States and Panel and Appellate Body Findings Claimed WTO violations in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Claimed WTO violations in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Duties WTO Violations Found by the Panel and Appellate Body China - Measures Related to the ation of Various Raw Materials WT/DS394/AB/R (Jan. 3, 212) China subjects bauxite, coke, fluorspar, magnesium, manganese, silicon carbide, silicon metal, yellow phosphorus, and zinc to export duties. Claimed to be inconsistent with: Accession Protocol, Part I (paras & 1.2) China imposes export duties on various forms of rare earths, tungsten and molybdenum. PANEL: Found application of export duties to certain forms of bauxite, coke, fluorspar, magnesium, manganese, silicon metal and zinc, by virtue of the series of measures at issue, was inconsistent with China's Accession Protocol (para. 11.3). APPELLATE BODY: Found the Panel did not err in recommending that China bring its measures into conformity with its WTO obligations such that the "series of measures" do not operate to bring about a WTO-inconsistent result. Found the Panel did not err in finding no basis in the Accession Protocol to allow application of Article XX of GATT 1994 to China's obligations in the Accession Protocol (para. 11.3). Upheld the Panel's conclusion that China may not seek to justify application of export duties to certain forms of fluorspar pursuant to Article XX(g) of GATT 1994 and the Panel's conclusion that China may not seek to justify application of export duties to certain forms of magnesium, manganese and zinc pursuant to Article XX(b) of GATT 1994.

15 Claimed WTO violations in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Claimed WTO violations in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Quotas WTO Violations Found by the Panel and Appellate Body China - Measures Related to the ation of Various Raw Materials WT/DS394/AB/R (Jan. 3, 212) China subjects the exportation of bauxite, coke, fluorspar, silicon carbide, and zinc to quantitative restrictions such as quotas. Claimed to be inconsistent with: Article XI:1 of the GATT 1994 Accession Protocol, Part I (para. 1.2) China imposes quantitative restrictions (e.g., quotas) on the export of various forms of rare earths, tungsten and molybdenum. PANEL: Found the application of export quotas to certain forms of bauxite, coke, fluorspar and silicon carbide, by virtue of the series of measures at issue, was inconsistent with Article XI:1 of GATT Found the application of an export ban on certain forms of zinc, by virtue of the series measures at issue, was inconsistent with Article XI:1 of GATT Found China did not demonstrate that the application of an export quota to refractorygrade bauxite is justified pursuant to Articles XI:2(a) or XX(g) of GATT APPELLATE BODY: Found the Panel did not err in recommending that China bring its measures into conformity with its WTO obligations such that the "series of measures" do not operate to bring about a WTO-inconsistent result. Upheld the Panel's conclusion that China had not demonstrated that its export quota on refractory-grade bauxite was "temporarily applied", within the meaning of Article XI:2(a) of GATT 1994, to either prevent or relieve a "critical shortage."

16 Claimed WTO violations in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Claimed WTO violations in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Additional Restraints Imposed on ation WTO Violations Found by the Panel and Appellate Body China - Measures Related to the ation of Various Raw Materials WT/DS394/AB/R (Jan. 3, 212) China allocates the export quotas imposed on bauxite, fluorspar, and silicon carbide through a bidding system and administers the bidding system in a manner that restricts exports and is not uniform, impartial and reasonable. In connection with the bidding system, China requires foreign-invested enterprises to satisfy certain criteria that Chinese enterprises need not satisfy. Further, China requires enterprises to pay a charge in order to export these materials that is excessive and imposes excessive formalities on the exportation of these materials. China allocates the quotas imposed on the exportation of bauxite, fluorspar, and silicon carbide through a bidding system and requires enterprises to pay a charge in order to export these materials. APPELLATE BODY: Found the Panel erred under Article of the DSU in making findings regarding claims allegedly identified in Section III of the United States' panel request; and therefore declared moot and of no legal effect the Panel findings in: paragraph 8.4(a)-(d) in respect of claims concerning export quota administration and allocation. 1 Article 6.2 of the DSU states: 2. The request for the establishment of a panel shall be made in writing. It shall indicate whether consultations were held, identify the specific measures at issue and provide a brief summary of the legal basis of the complaint sufficient to present the problem clearly. In case the applicant requests the establishment of a panel with other than standard terms of reference, the written request shall include the proposed text of special terms of reference.

17 Claimed WTO violations in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) China restricts the exportation of bauxite, coke, fluorspar, manganese, silicon carbide, and zinc through non-automatic licensing. China requires that prices for the materials meet or exceed a minimum price before they may be exported. Claimed WTO violations in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Other restrictions (e.g., licensing requirements) on the export of various forms of rare earths, tungsten and molybdenum, including in connection with the administration of the quantitative restrictions that China imposes on the export of various forms of rare earths, tungsten, and molybdenum. Minimum export price system for the export of various forms of rare earths, tungsten and molybdenum. WTO Violations Found by the Panel and Appellate Body China - Measures Related to the ation of Various Raw Materials WT/DS394/AB/R (Jan. 3, 212) APPELLATE BODY: Found the Panel erred under Article 6.2 of the DSU in making findings regarding claims allegedly identified in Section III of the United States' panel request; and therefore declared moot and of no legal effect the Panel findings in: paragraph 8.5(a)-(b) in respect of claims concerning export licensing requirements. APPELLATE BODY: Found the Panel erred under Article 6.2 of the DSU in making findings regarding claims allegedly identified in Section III of the United States' panel request; and therefore declared moot and of no legal effect the Panel findings in: paragraph 8.6(a)-(b) in respect of claims concerning a minimum export price requirement. Requirement for examination and approval of export contracts and export prices, including in connection with the administration and collection of the export duties for various forms of rare earths, tungsten and molybdenum APPELLATE BODY: Found the Panel erred under Article 6.2 of the DSU in making findings regarding claims allegedly identified in Section III of the United States' panel request; and therefore declared moot and of no legal effect the Panel findings in:

18 Claimed WTO violations in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) China administers the export quotas imposed on bauxite, coke, fluorspar, silicon carbide, and zinc in a manner that restricts exports and that is not uniform, impartial and reasonable. China administers its price requirements in a manner that restricts exports and is not uniform, impartial, and reasonable. Claimed WTO violations in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Administration of all these export restrictions and the requirements and procedures in connection with these export restrictions in a manner that is not uniform, impartial, reasonable, or transparent. WTO Violations Found by the Panel and Appellate Body China - Measures Related to the ation of Various Raw Materials WT/DS394/AB/R (Jan. 3, 212) paragraph 8.4(e) of the US Panel Report in respect of claims concerning fees and formalities in connection with exportation. China does not publish the amount for the export quota for zinc or any conditions or procedures for applying entities to qualify to export zinc. China also does not publish certain measures relating to price requirements in a manner that enables governments and traders to become acquainted with them. Imposition and administration of these restrictions on exports of various forms of rare earths, tungsten, and molybdenum through measures that are not published. Additional requirements and procedures in connection with the administration of the quantitative restrictions on various forms of rare earths, tungsten and molybdenum, e.g., fees and formalities, restrictions on the right to export such as prior export experience requirements and minimum capital requirements, and other conditions that appear to treat foreign-invested entities differently from domestic entities.

19 Claimed WTO violations in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) China s measures imposing additional restraints are claimed to be inconsistent with: GATT 1994 Article VIII:1(a) and VIII:4 Article X:1 and X:3(a) Article XI:1 Protocol, Part I, paragraphs 2(A) Claimed WTO violations in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) China s measures are claimed to be inconsistent with: GATT 1994 Article VII Article VIII Article X Article XI Protocol, Part I, paragraphs 2(A)2 2(C) WTO Violations Found by the Panel and Appellate Body China - Measures Related to the ation of Various Raw Materials WT/DS394/AB/R (Jan. 3, 212)

20 ANNEX 3 Chinese Measures Cited by the United States in the Raw Materials and Rare Earth WTO Disputes

21 Chinese Measures Cited by United States Measures Cited in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) The United States understands that these Chinese measures are reflected in, among others: EXPORT DUTIES Customs Law of the People's Republic of China (adopted at the 19 th Meeting of the Standing Committee of the Sixth National People's Congress on January 22, 1987, amended July 8, 2) Regulations of the People's Republic of China on Import and Duties (Order of the State Council (23) No. 392, adopted at the 26 th executive meeting of the State Council on October 29, 23, January 1, 24) Notice Regarding the 29 Tariff Implementation Program (State Council Tariff Policy Commission, shuiweihui (28) No. 4, January 1, 29) Foreign Trade Law of the People's Republic of China (adopted at the 8 th Session of the Standing Committee of the Tenth National People's Congress on April 6, 24, promulgated on July 1, 24) Regulation of the People's Republic of China on the Administration of the Import and of Goods (passed at the forty-sixth executive meeting of the State Council on October 31, 21, January 1, 22) Measures for the Administration of License for the of Goods (Order of the Ministry of Commerce (28) No. 11, July 1, 28) Measures of Quota Bidding for Commodities (Decree of the Ministry of Foreign Trade and Economic Cooperation No. 11, adopted on December 2, 21, January 1, 22) Measures Cited in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) The legal instruments through which China imposes and administers these restrictions on exports of various forms of rare earths, tungsten, and molybdenum, operating separately or collectively, include but are not limited to: Foreign Trade Law of the People's Republic of China (adopted as amended at the 8th Session of the Standing Committee of the Tenth National People's Congress on April 6, 24, effective July 1, 24) Customs Law of the People's Republic of China (adopted at the 19th Meeting of the Standing Committee of the Sixth National People's Congress on January 22, 1987, amended July 8, 2) Regulations of the People's Republic of China on Import and Duties (Order of the State Council No. 392, adopted at the 26th executive meeting of the State Council on October 29, 23, effective January 1, 24) Regulation of the People's Republic of China on the Administration of the Import and of Goods (Order of the State Council No. 332, adopted at the 46th executive meeting of the State Council on October 31, 21, effective January 1, 22) Notice on Issuing the "212 Licensing Management Commodities List," (Ministry of Commerce and General Administration of Customs, No. 98, issued December 3, 211, effective January 1, 212) Measures for the Administration of Licenses for the of Goods (Order of the Ministry of Commerce No. 11, adopted May 7, 28, effective July 1, 28)

22 Measures Cited in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Implementation Rules of Quota Bidding for Industrial Products (Ministry of Foreign Trade and Economic Cooperation, November 8, 21) Notice Regarding 29 Quota Amounts for Agricultural and Industrial Products (Ministry of Commerce, Notice (28) No. 83, January 1, 29) Notice "29 Licensing Management Commodities List" (Ministry of Commerce and General Administration of Customs, Notice (28) No., January 1, 29) Announcement of Ministry of Commerce on Matters regarding the First Bidding for Quotas of Industrial Products in 29 (Ministry of Commerce, Announcement (28) No. 85, October 3, 28) Announcement of Ministry of Commerce on the Notice for the Second Invitation for the Bidding for Industrial Product Quotas in 29 (Ministry of Commerce, Announcement (29) No. 42, June 9, 29) Circular of the Ministry of Foreign Trade and Economic Cooperation on Distribution of the "Implementation Rules of Quota Bidding for Industrial Products" (Ministry of Foreign Trade and Economic Cooperation, issued on November 8, 21) Quotas of Fluorspar Lump (Powder) of 29 (Committee for the Invitation for bid for Commodity Quotas, December 11, 28) Quotas of Bauxite of 29 (Committee for the Invitation for bid for Commodity Quotas, December, 28) Quotas of Silicon Carbide of 29 (Committee for the Invitation for bid for Commodity Quotas, December 11, 28) Measures Cited in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Measures for the Administration of Commodities Quotas (Order of the Ministry of Foreign Trade and Economic Cooperation No. 12, issued December 2, 21, effective January 1, 22) Measures for the Administration of the Organs for Issuing the Licenses of Import and Commodities (Ministry of Foreign Trade and Economic Cooperation, waijingmaopeiguanhanzi, No. 68, September 21, 1999, amended September 12, 2) Working Rules on Issuing Licenses (Ministry of Commerce, shangpeifa No. 398, October 9, 28) Rules on the Administration of Import and License Certificates (Ministry of Commerce, shangwubuling, No. 1, issued February 4, 212, effective March 5, 212) Announcement No. 27 Issuing the "212 Tariff Implementation Program," (State Council Customs Tariff Commission, shuiweihui, No. 27, issued December 9, 211, effective January 1, 212) Announcement No. 79 Regarding the "212 Tariff Implementation Program," (General Administration of Customs, No. 79, issued December 22, 211, effective January 1, 212) 212 Notice on the Total Quota Quantity for Agricultural and Industrial Products in 212, (Ministry of Commerce, No. 71, issued October 31, 211, effective January 1, 212) 212 Notice on List of (Supply) Enterprises and First-batch Quota of Tungsten, Antimony and Other Nonferrous Metals, (Ministry of Commerce, shangmaohan, No. 1131, December 26, 211) Notice Publishing the List of the State Trading Enterprises of Tungsten, Antimony and Silver, the Enterprises ing and Supplying Tungsten and Antimony, and the Enterprises of Applying for the

23 Measures Cited in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Announcement on the Second Invitation for the Bidding of Select Industrial Product Quotas in 29 (Committee for the Invitation for bid for Commodity Quotas, September 16, 29) Quotas of Silicon Carbide of 29, Second Round (Committee for the Invitation for bid for Commodity Quotas, September 16, 29) Notice Regarding Announcement of the 2 Quota Amounts for Agricultural and Industrial Products (Ministry of Commerce, Notice (29) No. 88, October 29, 29) EXPORT QUOTAS Foreign Trade Law of the People's Republic of China (adopted at the 8 th Session of the Standing Committee of the Tenth National People's Congress on April 6, 24, promulgated on July 1, 24) Regulation of the People's Republic of China on the Administration of the Import and of Goods (passed at the forty-sixth executive meeting of the State Council on October 31, 21, January 1, 22) Measures for the Administration of License for the of Goods (Order of the Ministry of Commerce (28) No. 11, July 1, 28) Measures for the Administration of Commodities Quotas (Order of the Ministry of Foreign Trade and Economic Cooperation No. 12, adopted on December 2, 21, January 1, 22) Measures of Quota Bidding for Commodities (Decree of the Ministry of Foreign Trade and Economic Cooperation No. 11, adopted on December 2, 21, January 1, 22) Measures for the Administration of the Organs for Issuing the Licenses of Import and Commodities (Ministry of Foreign Trade and Economic Measures Cited in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Quotas for Indium and Molybdenum in 212, (Ministry of Commerce, December 14, 211) Announcement on Application Conditions and Procedures for 212 Indium, Molybdenum and Tin Quotas, (Ministry of Commerce, No. 79, November 11, 211) Announcement Regarding the Qualification Standards of State Owned Tungsten, Antimony and Silver Trade and Enterprises, Tungsten and Antimony and Supply Enterprises and Declaration Procedures in 212, (Ministry of Commerce, No. 8, November 11, 211) 212 Notice on List of Rare Earth Enterprises and First-batch Rare Earth Quota, (Ministry of Commerce, shangmaohan, No. 1133, December 26, 211) Announcement on 212 Application Conditions and Procedures for Qualification for 212 Rare Earth Quota, (Ministry of Commerce, No. 77, November 11, 211) Notice Publishing the List of Enterprise Applying for the Quota for Rare Earths and Coke in 212, (Ministry of Commerce, December 14, 211) Announcement Regarding Declarations for Rare Earth Products, (General Administration of Customs, No. 37, issued May 27, 211, effective June 1, 211) Announcement Issuing the "212 Graded License-Issuing List of Commodities Subject to License Administration," (Ministry of Commerce, No. 3, December 31, 211, effective January 1, 212) State Council's Reply on Relevant Questions Regarding Work Report on Developing Examination of Pricing and Continuing Examination of Import Pricing, (State Council Letter No. 95 of 1994)

24 Measures Cited in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Cooperation, waijingmaopeiguanhanzi (1999) No. 68, September 21, 1999) Implementation Rules of Quota Bidding for Industrial Products (Ministry of Foreign Trade and Economic Cooperation, November 8, 21) Working Rules on Issuing Licenses (Ministry of Commerce, shangpeifa (28) No. 398, October 9, 28) Rules on the Administration of Import and License Certificates (Ministry of Foreign Trade and Economic Cooperation, waijingmaopeizi (1999) No. 87, December 6, 1999) Notice Regarding 29 Quota Amounts for Agricultural and Industrial Products (Ministry of Commerce, Notice (28) No. 83, January 1, 29) Notice Regarding Passing Down the 29 First Batch Regular Trade Coke Quota (Ministry of Commerce, shangmaohan (28) No. 14, January 1, 29) 29 Coke Quota Declaration Conditions and Declaration Procedures (Ministry of Commerce, Notice (28) No. 76, October 13, 28) Notice "29 Licensing Management Commodities List" (Ministry of Commerce and General Administration of Customs, Notice (28) No., January 1, 29) Announcement of the Ministry of Commerce Issuing the "29 Graded License-Issuing List of Commodities Subject to License Administration" (Ministry of Commerce, Notice (28) No. 124, January 1, 29) Announcement Regarding Printing "Working Rules on Issuing Licenses" (Ministry of Commerce, shangpeifa (28) No. 398, October 9, Measures Cited in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Notice Regarding Printing and Distribution of Several Regulations for Personnel Management of Chambers of Commerce for Importers and ers, (Ministry of Foreign Trade and Economic Cooperation, September 23, 1994) Provisional Measures on Customs Price Examination for ed Products (Order of the General Administration of Customs, No. 51, January 22, 1995, effective February 1, 1995) Implementing Regulations for the Measures on Customs Price Examination for ed Products (General Administration of Customs, December 31, 1994, effective February 1, 1995) Measures for the Administration over Foreign Trade and Economic Social Organizations, (Ministry of Foreign Trade and Economic Cooperation, February 26, 1991) PRC Customs Rules on Determination of Dutiable Value of Import and Goods, (General Administration of Customs, No. 148, March 28, 26) Charter of the China Chamber of Commerce of Metals, Minerals, and Chemicals Importers and ers (2) China Tungsten Industry Association Charter (28) China Nonferrous Metals Industry Association Charter (211) Unpublished measures through which China imposes and administers these export restrictions as well as any amendments, supplements, extensions, replacement measures, renewal measures, related measures, or implementing measures.

25 Measures Cited in U.S. Request for Establishment of a Panel Measures Cited in U.S. Request for Consultations 28) China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Announcement of Ministry of Commerce on Matters regarding the First Bidding for Quotas of Industrial Products in 29 (Ministry of Commerce, Announcement (28) No. 85, October 3, 28) Announcement of Ministry of Commerce on the Notice for the Second Invitation for the Bidding for Industrial Product Quotas in 29 (Ministry of Commerce, Announcement (29) No. 42, June 9, 29) Circular of the Ministry of Foreign Trade and Economic Cooperation on Distribution of the "Implementation Rules of Quota Bidding for Industrial Products" (Ministry of Foreign Trade and Economic Cooperation, issued on November 8, 21) Quotas of Fluorspar Lump (Powder) of 29 (Committee for the Invitation for bid for Commodity Quotas, December 11, 28) Quotas of Bauxite of 29 (Committee for the Invitation for bid for Commodity Quotas, December, 28) Quotas of Silicon Carbide of 29 (Committee for the Invitation for bid for Commodity Quotas, December 11, 28) Announcement on the Second Invitation for the Bidding of Select Industrial Product Quotas in 29 (Committee for the Invitation for bid for Commodity Quotas, September 16, 29) Quotas of Silicon Carbide of 29, Second Round (Committee for the Invitation for bid for Commodity Quotas, September 16, 29) Notice Regarding Passing Down the 29 Second Batch Regular Trade Coke and Rare Earth Quota (Ministry of Commerce, shangzihan (29) No. 73, September 8, 29)

26 Measures Cited in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Notice Regarding Announcement of the 2 Quota Amounts for Agricultural and Industrial Products (Ministry of Commerce, Notice (29) No. 88, October 29, 29) Measures Cited in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) ADDITIONAL RESTRAINTS IMPOSED ON EXPORTATION Foreign Trade Law of the People's Republic of China (adopted at the 8 th Session of the Standing Committee of the Tenth National People's Congress on April 6, 24, promulgated on July 1, 24) Regulation of the People's Republic of China on the Administration of the Import and of Goods (passed at the forty-sixth executive meeting of the State Council on October 31, 21, January 1, 22) Measures for the Administration of License for the of Goods (Order of the Ministry of Commerce (28) No. 11, July 1, 28) Measures for the Administration of Commodities Quotas (Order of the Ministry of Foreign Trade and Economic Cooperation No. 12, adopted on December 2, 21, January 1, 22) Measures of Quota Bidding for Commodities (Decree of the Ministry of Foreign Trade and Economic Cooperation No. 11, adopted on December 2, 21, January 1, 22) Measures for the Administration of the Organs for Issuing the Licenses of Import and Commodities (Ministry of Foreign Trade and Economic Cooperation, waijingmaopeiguanhanzi (1999) No. 68, September 21, 1999) Working Rules on Issuing Licenses (Ministry of Commerce, shangpeifa (28) No. 398, October 9, 28) Rules on the Administration of Import and License Certificates (Ministry of Foreign Trade and Economic Cooperation, waijingmaopeizi

27 Measures Cited in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) (1999) No. 87, December 6, 1999) Measures Cited in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Implementation Rules of Quota Bidding for Industrial Products (Ministry of Foreign Trade and Economic Cooperation, November 8, 21) Notice Regarding 29 Quota Amounts for Agricultural and Industrial Products (Ministry of Commerce, Notice (28) No. 83, January 1, 29) Notice Regarding Passing Down the 29 First Batch Regular Trade Coke Quota (Ministry of Commerce, shangmaohan (28) No. 14, January 1, 29) 29 Coke Quota Declaration Conditions and Declaration Procedures (Ministry of Commerce, Notice (28) No. 76, October 13, 28) Notice "29 Licensing Management Commodities List" (Ministry of Commerce and General Administration of Customs, Notice (28) No., January 1, 29) Announcement of the Ministry of Commerce Issuing the "29 Graded License-Issuing List of Commodities Subject to License Administration" (Ministry of Commerce, Notice (28) No. 124, January 1, 29) Announcement Regarding Printing "Working Rules on Issuing Licenses" (Ministry of Commerce, shangpeifa (28) No. 398, October 9, 28) Announcement of Ministry of Commerce on Matters regarding the First Bidding for Quotas of Industrial Products in 29 (Ministry of Commerce, Announcement (28) No. 85, October 3, 28) Announcement of Ministry of Commerce on the Notice for the Second

28 Measures Cited in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Invitation for the Bidding for Industrial Product Quotas in 29 (Ministry of Commerce, Announcement (29) No. 42, June 9, 29) Measures Cited in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Circular of the Ministry of Foreign Trade and Economic Cooperation on Distribution of the "Implementation Rules of Quota Bidding for Industrial Products" (Ministry of Foreign Trade and Economic Cooperation, issued on November 8, 21) Quotas of Fluorspar Lump (Powder) of 29 (Committee for the Invitation for bid for Commodity Quotas, December 11, 28) Quotas of Bauxite of 29 (Committee for the Invitation for bid for Commodity Quotas, December, 28) Quotas of Silicon Carbide of 29 (Committee for the Invitation for bid for Commodity Quotas, December 11, 28) Announcement on the Second Invitation for the Bidding of Select Industrial Product Quotas in 29 (Committee for the Invitation for bid for Commodity Quotas, September 16, 29) Quotas of Silicon Carbide of 29, Second Round (Committee for the Invitation for Bid for Commodity Quotas, September 16, 29) Notice Regarding Passing Down the 29 Second Batch Regular Trade Coke and Rare Earth Quota (Ministry of Commerce, ShangZiHan (29) No. 73, September 8, 29) Notice Regarding Announcement of the 2 Quota Amounts for Agricultural and Industrial Products (Ministry of Commerce, Notice (29) No. 88, October 29, 29) Charter of the China Chamber of Commerce of Metals, Minerals and Chemicals Importers and ers

29 Measures Cited in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Charter of the China Coking Industry Association Measures Cited in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) Measures for the Administration over Foreign Trade and Economic Social Organizations (Ministry of Foreign Trade and Economic Cooperation, February 26, 1991) Notice Regarding Printing and Distribution of Several Regulations for Personnel Management of Chambers of Commerce for Importers and ers (Ministry of Foreign Trade and Economic Cooperation, September 23, 1994) Interim Regulations of the Ministry of Foreign Trade and Economic Cooperation on Punishment for Conduct at ing at Lower-than- Normal Price (Ministry of Foreign Trade and Economic Cooperation, March 2, 1996) Notice Regarding Rules for Contract Declaration for Chemicals-Related Verification and Stamp Products (China Chamber of Commerce of Metals, Minerals and Chemicals Importers and ers Petroleum and Chemicals Products Department, December 3, 23) Online Verification and Certification Operating Steps (China Chamber of Commerce of Metals, Minerals and Chemicals Importers and ers) Rules for Coordination with Respect to Customs Price Review of Products, (Ministry of Foreign Trade and Economic Cooperation guanzonghanzi No. 21, 1997) Notice of the Rules on Price Reviews of Products by the Customs, (Ministry of Foreign Trade and Economic Cooperation guanzonghanzi No. 21, 1997) Notice on the Issuance of "Various Provisions on the Strengthening of Product Coordination and Management" (Ministry of Foreign Economic Relations and Trade, jinchufa (1991) No. 52, February 22, 1991)

30 Measures Cited in U.S. Request for Establishment of a Panel China - Measures Related to the ation of Various Raw Materials WT/DS394/7 (Nov. 9, 29) Measures Cited in U.S. Request for Consultations China - Measures related to the ation of Rare earths, Tungsten and Molybdenum WT/DS431/1 (Mar., 212) "Various Provisions on the Strengthening of Product Coordination and Management" (Ministry of Foreign Economic Relations and Trade, jinchufa (1991) No. 52, February 22, 1991) Decision of the State Council on Various Questions on the Further Reform and Improvement of the Foreign Trade System (State Council, guofa (199) No. 7, January 1, 1991) as well as any amendments or extensions; related measures; replacement measures; renewal measures; and implementing measures.

31 ANNEX Duty Schedule (combined comparison)

32 出口商品税率表 Chart (212) Combined Comparison (Case 1 in yellow, Case 2 in red, Annex 6: same in blue, higher in pink, and Auto Parts Report in green) 212 年特 序 号 No. EX 1 税则号列 Tariff No. 商品名称 ( 简称 ) Product Name 出口税率 212 年暂定税率 212 Interim Duty Rate 别出口税率 ( %) 212 Special 鳗鱼苗 Eels fry 经酸处理的骨胶原及骨 Ossein and bones treated with acid 含牛羊成分的骨粉及骨废料 Powder and waste of bones of bovine and sheep 其他骨粉及骨废料 Other powder and waste of bones 4 其他骨及角柱 ( 已脱胶骨 角柱除外 ) Other 5 ex 5699 bones and horn-cores (other than 4 degelatinized bones and horn-cores) 6 ex 5699 已脱胶骨 角柱 Degelatinized bones and horn-cores 鳞片状天然石墨 Natural graphite in flakes 其它粉末状天然石墨 Other natural graphite in power 其他天然石墨 Other natural graphite 红柱石, 蓝晶石及硅线石, 不论是否煅烧 Andalusite,kyanite, and sillimanite, whether calcined or not 富铝红柱石 Mullite 未碾磨磷灰石 Ungrounded apatite 35 未碾磨天然磷酸钙 天然磷酸铝钙及磷酸盐白垩, 磷灰石除外 Ungrounded natural calcium phosphates, natural aluminum 35 calcium phosphates, and phosphatic chalk other than apatite 已碾磨磷灰石 Ground apatite 35 已碾磨天然磷酸钙 天然磷酸铝钙及磷酸盐白垩, 磷灰石除外 Ground natural calcium 2529 phosphates, natural aluminum calcium 35 phosphates, and phosphatic chalk other than apatite 天然硫酸钡 ( 重晶石 ) Natural barium sulphate 1

33 出口税率 212 年暂定 序 税率 EX 税则号列商品名称 ( 简称 ) 号 212 Interim 1 Tariff No. Product Name No. Duty Rate (barites) 天然碳酸钡 ( 毒重石 ), 不论是否煅烧 Natural barium carbonate(witherite), whether calcined or not 天然碳酸镁 ( 菱镁矿 ) Natural magnesium carbonate (magnesite) 熔凝镁氧矿 Fused magnesia 烧结镁氧矿 ( 重烧镁 ) Dead-burned (sintered) magnesia 碱烧镁 ( 轻烧镁 ) Light-burned magnesia 非纯氧化镁 Other magnesium oxide, other than chemically pure magnesium oxide 5 未破碎及未研粉的滑石, 不论是否粗加修整 或切割成矩形板块 Talc, not crushed, not powdered, whether or not roughly trimmed or merely cut into blocks or slabs or a rectangular shape 已破碎或已研粉的天然滑石 ( 体积百分比 9% 及以上的产品粒度小于等于 1 8 微米的 24 ex 滑石粉除外 )Crushed or powdered talc (other than that containing talc 9% or more by volume and of a granularity of 18mm or less) 体积百分比 9% 及以上的产品粒度小于等 25 ex 于 18 微米的滑石粉 Crushed or powdered talc, containing talc 9% ore more by volume 5 and of a granularity of 18mm or less 按重量计氟化钙含量 97% 的萤石 Fluorspar, containing by weight 97% or less of calcium fluoride 按重量计氟化钙含量 >97% 的萤石 Fluorspar, containing by weight more than 97% of calcium fluoride 未膨胀的绿泥石 Chlorites, unexpanded 稀土金属矿 Ores of rare earth metals 其他氧化镁含量在 7%( 含 7%) 以上的矿 3 ex 产品 Other mineral products with 7% or 5 more of magnesia 212 年特别出口税率 ( %) 212 Special 平均粒径小于.8 毫米的未煅烧铁矿砂及其 2

34 出口税率 212 年暂定 序 税率 EX 税则号列商品名称 ( 简称 ) 号 212 Interim 1 Tariff No. Product Name No. Duty Rate 精矿 ; 但焙烧黄铁矿除外 Iron ores and concentrates, other than roasted iron pyrites, non-agglomerated, of a granularity of less than.8mm 平均粒径不小于.8 毫米, 但不大于 6.3 毫 米的未煅烧铁矿砂及其精矿 ; 但焙烧黄铁矿 除外 Iron ores and concentrates, other than roasted iron pyrites, non-agglomerated, of a granularity of.8mm or more, but not exceeding 6.3mm 平均粒径大于 6.3 毫米的未烧结铁矿砂及其 精矿, 但焙烧黄铁矿除外 Iron ores and concentrates, other than roasted iron pyrites, non-agglomerated, of a granularity of more than 6.3mm 已烧结铁矿砂及其精矿 Agglomerated iron ores and concentrates 焙烧黄铁矿 Roasted iron pyrites 锰矿砂及其精矿, 包括以干重计含锰量在 2% 及以上的锰铁砂及其精矿 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 2% or more, calculated on the dry weight 铜矿砂及其精矿 Copper ores and concentrates 镍矿砂及其精矿 Nickel ores and concentrates 钴矿砂及其精矿 Cobalt ores and concentrates 铅矿砂及其精矿 Lead ores and concentrates 年特别出口税率 ( %) 212 Special ex 锌矿砂及其精矿 ( 氧化锌含量大于 8% 的灰 3 色饲料氧化锌除外 ) Zinc ores and concentrates (other than grey feed grade zinc oxide, containing more than 8% of zinc oxide by weight) 42 ex 268 灰色饲料氧化锌 ( 氧化锌 ZnO 含量大于 8%)Grey feed grade zinc oxide, containing 3 3

35 212 年特 序 号 No. EX 1 税则号列 Tariff No. 商品名称 ( 简称 ) Product Name 出口税率 212 年暂定税率 212 Interim Duty Rate 别出口税率 ( %) 212 Special more than 8% of zinc oxide by weight 锡矿砂及其精矿 Tin ores and concentrates 铬矿砂及其精矿 Chromium ores and concentrates 钨矿砂及其精矿 Tungsten ores and concentrates 铀矿砂及其精矿 Uranium ores and concentrates 钍矿砂及其精矿 Thorium ores and concentrates 已焙烧钼矿砂及其精矿 Molybdenum ores and concentrates, roasted 其他钼矿砂及其精矿 Molybdenum ores and concentrates, other 钛矿砂及其精矿 Titanium ores and concentrates 锆矿砂及其精矿 Zirconium ores and concentrates 水合钽铌原料 ( 钽铌富集物 ) Hydrated tantalum/niobium materials or enriched materials from tantalum/niobium ore 其他铌钽矿砂及其精矿 tantalum/niobium ores and concentrates, other 银矿砂及其精矿 Silver ores and concentrates 其他贵金属矿砂及其精矿 Precious metal ores and concentrates, other 生锑 ( 锑精矿, 选矿产品 ) Crude antimony (antimony concentrates which are mineral products) 其他锑矿砂及其精矿 Antimony ores and concentrates, other 朱砂 ( 辰砂 ) Cinnabar 其他矿砂及其精矿 Other ores and concentrates, other 冶炼钢铁产生的锰渣 Granulated slag (slag sand) from the manufacture of iron or steel, 4

36 212 年特 序 号 No. EX 1 税则号列 Tariff No. 商品名称 ( 简称 ) Product Name 出口税率 212 年暂定税率 212 Interim Duty Rate 别出口税率 ( %) 212 Special containing mainly manganese 冶炼钢铁产生的其他粒状熔渣 ( 熔渣砂 ) Granulated slag (slag sand) from the manufacture of iron or steel, other 冶炼钢铁产生的熔渣 浮渣 氧化皮及其他废料 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 含硬锌的矿灰及残渣 Slag, ash, and residues, containing mainly hard zinc spelter 含其他锌的矿灰及残渣 slag, ash, and residues, containing mainly other zinc 含铅汽油的淤渣及含铅抗震化合物的淤渣 Leaded gasoline sludges and leaded anti-knock compound sludges 其他主要含铅的矿灰及残渣 Other zinc-containing ore slag, ore ash and residues, containing mainly lead, other 主要含铜的矿灰及残渣 Other zinc-containing ore slag, ore ash and residues, containing mainly copper 含砷 汞 铊及其混合物, 用于提取或生产砷 汞 铊及其化合物的矿灰及残渣 Other zinc-containing ore slag, ore ash and residues, containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic, mercury, thallium, or for the manufacture of their chemical compounds 含锑 铍 镉 铬及其混合物的矿灰及残渣 Other zinc-containing ore slag, ore ash and residues, containing antimony, beryllium, cadmium, chromium, or their mixtures 主要含钨的矿灰及残渣 Other zinc-containing ore slag, ore ash and residues, containing mainly tungsten 含其他金属及化合物的矿灰及残渣 Other zinc-containing ore slag, ore ash and residues, other 5

37 212 年特 序号 No. EX 1 税则号列 Tariff No. 商品名称 ( 简称 ) Product Name 出口税率 212 年暂定税率 212 Interim Duty Rate 别出口税率 ( %) 212 Special 未制成型的无烟煤, 不论是否粉化 Coal, whether or not pulverized, but not agglomerated, anthracite 未制成型的炼焦烟煤, 不论是否粉化 Coal, whether or not pulverized, but not agglomerated, bituminous coal, coking coal 未制成型的其他烟煤, 不论是否粉化 Coal, whether or not pulverized, but not agglomerated, bituminous coal, other 未制成型的其他煤, 不论是否粉化 Coal, whether or not pulverized, but not agglomerated, other coal 煤砖 煤球及类似用煤制固体燃料 Briquettes, ovoids, and similar solid fuels manufactured from coal 褐煤 Lignite 制成型的褐煤 Agglomerated lignite ex 泥煤 ( 包括肥料用泥煤 ) 不论是否成型 Peat (including peat litter), whether or not agglomerated 煤制焦炭及半焦炭不论是否成型 Coke and semi-coke of coal, whether or not agglomerated 从煤 褐煤 或泥煤蒸馏所得的焦油及矿物焦油, 不论是否脱水或部分蒸馏, 包括再造焦油 ( 含蒽油 5% 及沥青 4% 的 炭黑油 除外 )Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars (other than anthracene, containing oil 5% and asphalt 4% black oil ) 粗苯 Benzole 石油原油及从沥青矿物提取的原油 Petroleum oils and oils obtained from bituminous minerals, crude 5 6

38 212 年特 序号 No. EX 1 税则号列 Tariff No. 商品名称 ( 简称 ) Product Name 出口税率 212 年暂定税率 212 Interim Duty Rate 别出口税率 ( %) 212 Special 按重量计硅含量小于 99.99% 的硅 Silicon, containing by weight less than 99.99% of silicon 黄磷 ( 白磷 ) Yellow phosphorus (white phosphorus) 其他磷 Other phosphorus 钕 Neodymium 镝 Dysprosium 铽 Terbium 镧 Lanthanum 铈 Cerium 镨 Praseodymium 钇 Yttrium 其他未相互混合或熔合的稀土金属 钪及钇 Rare-earth materials, scandium and yttrium, not intermixed or interalloyed, other 已相互混合或熔合的稀土金属 钪及钇, 电池级 Rare-earth materials, scandium and yttrium, intermixed or interalloyed, battery grade 其他已相互混合或熔合的稀土金属 钪及钇 Rare-earth materials, scandium and yttrium, intermixed or interalloyed, other 磷酸 Phosphoric acid 氢氟酸 ( 氟化氢 ) Hydrofluoric acid (hydrogen fluoride) 氨 Anhydrous ammonia 氨水 Ammonia in aqueous solution 其他钴的氧化物及氢氧化物 ; 商品氧化钴 Cobalt oxides and hydroxides; commercial cobalt oxides, other 五氧化二钒 Divanadium pentaoxide 5 7

39 212 年特 序 号 No. EX 1 税则号列 Tariff No. 商品名称 ( 简称 ) Product Name 出口税率 212 年暂定税率 212 Interim Duty Rate 别出口税率 ( %) 212 Special 3 ex 锗的氧化物 Germanium oxides 钼的氧化物及氢氧化物 Molybdenum oxides and hydroxides 钨酸 Tungstic acid 三氧化钨 Tungstic oxide 其他钨的氧化物和氢氧化物 Tungstic oxides and hydroxides, other 其他氟化铝 Aluminum fluoride, other 铵的氟化物 Fluorides, of ammonium 钠的氟化物 Fluorides, of sodium 其他氟化物 Fluorides, other ex 氟钽酸钾 Potassium tantalifluoride 3 旺季 (1-6 月,11 12 月 ): 75% 肥料用氯化铵 Ammonium chloride, for use as fertilizer 7 During peak season (January to June, November, and December): 75% 硫酸钠 Disodium sulphate 肥料用硝酸钾 Potassium nitrate, for use as fertilizer 钼酸铵 Ammonium molybdates 其他钼酸盐 Molybdates, other 仲钨酸铵 Ammonium paratungstate 钨酸钠 Sodium tungstate 5 8

40 212 年特 序 号 No. EX 1 税则号列 Tariff No. 商品名称 ( 简称 ) Product Name 出口税率 212 年暂定税率 212 Interim Duty Rate 别出口税率 ( %) 212 Special 钨酸钙 Calcium wolframate 偏钨酸铵 Ammonium metatungstate 其他钨酸盐 Tungstates (wolframates), other 氧化铈 Cerium oxide 氢氧化铈 Cerium hydroxide 碳酸铈 Cerium carbonate 铈的其他化合物 Ceric compounds, other 氧化钇 Yttrium oxide 氧化镧 Lanthanum oxide 氧化钕 Neodymium oxide 氧化铕 Europium oxide 氧化镝 Dysprosium oxide 氧化铽 terbium oxide 氧化镨 Praseodymium oxide 25 ex 其他氧化稀土 ( 灯用红粉除外 ) Other rare-earth oxide (other than red powder for lumination) 氯化铽 Terbium chlorinates 氯化镝 Dysprosium chlorinates 氯化镧 Lanthanum chloride 氯化钕 Neodymium chloride 氯化镨 Praseodymium chloride 氯化钇 Yttrium chloride 混合氯化稀土 Mixture of rare-earth chlorides 未混合氯化稀土 Unmixed rare-earth chlorides 氟化铽 Terbium fluoride 9

41 212 年特 序 号 No. EX 1 税则号列 Tariff No. 商品名称 ( 简称 ) Product Name 出口税率 212 年暂定税率 212 Interim Duty Rate 别出口税率 ( %) 212 Special 氟化镝 Dysprosium fluoride 氟化镧 Lanthanum fluoride 氟化钕 Neodymium fluoride 氟化镨 Praseodymium fluoride 氟化钇 Yttrium fluoride 其他氟化稀土 Other rare earth fluorides 碳酸镧 Lanthanum carbonates 碳酸铽 Terbium carbonates 碳酸镝 Dysprosium carbonates 碳酸钕 Neodymium carbonates 碳酸镨 Praseodymium carbonates 碳酸钇 Yttrium carbonates 混合碳酸稀土 Mixture of rare-earth carbonates 未混合碳酸稀土 Unmixed rare-earth carbonates 镧的其他化合物 Other compounds of lanthanum 钕的其他化合物 Other compounds of neodymium 铽的其他化合物 Other compounds of terbium 镝的其他化合物 Other compounds of dysprosium 镨的其他化合物 Other compounds of praseodymium 钇的其他化合物 Other compounds of yttrium 稀土金属 钇 钪的其他化合物 Compounds of rare-earth metals, of yttrium or of scandium, other 碳化钨 Tungsten carbide 5

42 212 年特 序 号 No. EX 1 税则号列 Tariff No. 商品名称 ( 简称 ) Product Name 出口税率 212 年暂定税率 212 Interim Duty Rate 别出口税率 ( %) 212 Special 苯 Benzene 尿素 2 Urea 旺季 (1-6 月,11 12 月 ):35%; 淡季 (7- 月 ): 当出口价格不高于基准价格时,7%; 当出口价格高于基准价格时, 税率 =(1.7- 基准价格 / 出口价格 )*% ( 基准价格按 2.1 元 / 公斤计算 ) During peak season (January to June, November, and December): 35%. During off season (July to October): when export price does not exceed base price, 7%; when export price exceeds base price, duty rate = (1.7-base 旺季 :7 5% During peak season: 75% 11