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The Import Duty Rate Of Graphite Spare Trays For Important Spare Parts In The LED Industry Has Dropped From 15% To 10%
Nov 19, 2018

Recently, it was learned from Xiamen Customs that according to the "Announcement on Reducing Import Tariffs of Certain Commodities" promulgated by the Customs Tariff Commission of the State Council, the proposed tariff adjustment proposal for reducing the import tariff on graphite carrier plates was adopted. The relevant tax number is 6815.1000. The import tax rate for graphite or other carbon refined products for electrical appliances has been reduced from 15% to 10%. It is estimated that only relevant enterprises in Xiamen Customs District can save tax costs by more than 10 million yuan per year.

It is reported that the State Council Tariff Commission announced that in order to adapt to industrial upgrading, reduce corporate costs and meet the multi-level consumer demand, since November 1, 2018, the MFN tariff rate for some commodities has been reduced, involving 1,585 tax items. Due to the adjustment of the MFN tariff rate, from November 1, 2018, the MFN provisional tax rate for 39 imported commodities was cancelled, and the MFN provisional tax rate for the remaining commodities continued to be implemented. In the MFN tariff adjustment table for imported goods, “6815.1000 graphite or other carbon products for non-electrical appliances” appeared.

The graphite carrier disk mainly refers to the carrier plate used in the metal organic chemical vapor deposition equipment for producing epitaxial wafers in the semiconductor lighting LED industry, and is the main spare part for the production of key devices for LED epitaxial wafers (MOCVD). Due to the high technical threshold, the commodity is currently completely dependent on imports from countries such as Europe, America and Japan. The higher purchase price and import tax rate restrict the international competitiveness of Chinese optoelectronics enterprises to a certain extent.

In the taxation investigation, Xiamen Customs found that due to the rising cost of raw materials and labor, and the intensification of international competition, LED enterprises are facing huge cost pressures. Especially in the cost structure of epitaxial wafers, graphite carrier disks account for 70% of all spare parts consumption of epitaxial wafers. More than %, so reducing the import tax rate of the graphite carrier, can effectively reduce the cost of LED epitaxial wafers and chips.

In order to help “Made in China” and promote the development of the real economy, Xiamen Customs submitted a tax adjustment proposal for reducing the import tariff on graphite carrier plates for three consecutive years, which ultimately led to the tax reduction of the goods.

"After the adjustment of the tax rate, it is expected to save 8 million yuan in tax revenue in 2019." Zhang Jiahong, the deputy general manager of Sanan Optoelectronics, has been full of praise for the taxation and investigation work of the customs.

Xiamen Customs has indicated that the majority of enterprises and industry associations can make recommendations to the Customs on issues such as tariff codes, regulatory documents, tariff rates or export tax rebate rates. The Customs will conduct taxation investigations and submit them to higher authorities through field investigations.