Ministry of Commerce issued 2027 implementation rules on import tariff quotas for sugar, wool and wool
The Zhitong Finance App learned that on October 8, the Ministry of Commerce issued the 2027 implementation rules on import tariff quotas for sugar, wool, and wool. The total import tariff quota for sugar in 2027 is 1.945 million tons, of which 70% is the state-owned trade tariff quota; the total import tariff quota for wool is 287,000 tons, and the total import tariff quota for wool is 80,000 tons.
The original text is as follows:
Ministry of Commerce Announces 2026 No. 46 2027 Implementation Rules on Import Tariff Quotas for Sugar, Wool, and Wool
According to Ministry of Commerce and National Development and Reform Commission Order No. 4 of 2003 (“Interim Measures on the Administration of Import Tariff Quotas for Agricultural Products”), the Ministry of Commerce formulated the “2027 Sugar Import Tariff Quota Application and Distribution Rules” and the “2027 Implementation Rules for the Administration of Import Tariff Quotas for Wool and Wool Strips”, which are now being announced.
Attachment: 1. 2027 Sugar Import Tariff Quota Application and Distribution Rules
2. Implementation Rules for the Administration of Import Tariff Quotas for Wool and Wool Strips in 2027
Ministry of Commerce
October 8, 2026
2027 Sugar Import Tariff Quota Application and Distribution Rules
According to Order No. 4 of 2003 of the Ministry of Commerce and the National Development and Reform Commission (“Interim Measures on the Administration of Import Tariff Quotas for Agricultural Products”), the Ministry of Commerce formulated the 2027 sugar import tariff quota application and allocation rules.
I. Total amount and types of tariff quotas
The total import tariff quota for sugar in 2027 is 1.945 million tons, of which 70% is the state-owned trade tariff quota. See Appendix 1 for the table sugar tax that implements tariff quota management.
Enterprises can independently choose to apply for: (1) state-owned trade tariff quotas; (2) non-state trade tariff quotas; (3) state-owned trade tariff quotas and non-state trade tariff quotas. Among them, the state-owned trade tariff quota assigned to an enterprise must be imported through a state-owned trading enterprise as an agent. If a state-owned trading enterprise did not sign an import contract before August 15 of the same year, the enterprise that obtained the tariff quota can import by itself or entrust another enterprise to import it.
II. Application conditions
Companies applying for the 2027 sugar import tariff quota should meet the following basic conditions:
(1) Register with the Market Supervision and Administration Department before October 1, 2026.
(2) There are no acts that violate the “Interim Measures on the Administration of Import Tariff Quotas for Agricultural Products” and the “2026 Sugar Import Tariff Quota Application and Distribution Rules”.
(3) Comply with the relevant provisions of the national industrial policy and the “Guiding Catalogue for Industrial Structure Adjustment”.
(4) The enterprise operates lawfully and according to regulations, complies with production safety, environmental protection, taxation, customs and foreign exchange management laws and regulations, and has no unrectified illegal acts.
(5) No other acts that violate the provisions of laws or administrative regulations or serious acts of loss of trust (including but not limited to being included in the “Credit China” website list of serious untrustworthy entities).
Subject to the above requirements, the applicant enterprise must also meet one of the following conditions:
(1) Enterprises that have obtained the 2026 sugar tariff quota and have an import record,
However, proxy imports commissioned by end users who have received tariff quotas are not included in the import performance of the commissioned enterprise.
(2) Sugar manufacturing enterprises that process more than 600 tons (including 600 tons) of raw sugar per day in 2025.
(3) An enterprise engaged in processing trade using imported sugar as a raw material.
III. Distribution principles
(1) If the total import tariff quota announced in these Rules can meet the total number of applications of eligible enterprises, it is distributed according to the number of applications made by enterprises.
(2) If the total amount of import tariff quotas announced in these Rules does not meet the total application volume of eligible enterprises, the quota amount shared by enterprises with import performance is not less than the amount of imports within its quota for the previous year. If there are any remaining quotas, they are distributed to enterprises with no import performance in the previous year on the basis of considering production and processing capacity.
(3) If an enterprise receiving a tariff quota fails to complete the entire import volume within the quota, it shall be dealt with in accordance with the relevant penalty provisions of the “Interim Measures on the Administration of Import Tariff Quotas for Agricultural Products”.
IV. Application materials
(1) Sugar import tariff quota application form (Appendix 2).
(2) A copy of the business license (copy) of the corporate legal entity.
(3) A 2026 special VAT invoice (copy) for the sale of sugar and products (provided by applicants with 2026 general trade sugar import records).
(4) Approval or filing documents for construction projects by the competent department, and completion acceptance reports (provided by applicants without 2026 general trade sugar import records).
(5) Production licenses for food, pharmaceuticals, chemicals, etc. (provided by manufacturers applying for general trade quotas, including branches and branches).
5. Application time limit
(1) The Ministry of Commerce entrusts provincial local commercial authorities (hereinafter referred to as the agency commissioned by the Ministry of Commerce) to receive application materials from enterprises and conduct preliminary checks. From October 15 to October 30, 2026, applicants fill out and submit application materials online through the Agricultural Product Import Tariff Quota Management System (hereinafter referred to as the Quota Management System), or submitted application materials to the agency commissioned by the Ministry of Commerce where the registration is located. The agency commissioned by the Ministry of Commerce will upload the application materials to the Quota Management System for online reporting. The “Sugar Import Tariff Quota Application Form” can be downloaded from the Ministry of Commerce website (www.mofcom.gov.cn).
(2) The agency commissioned by the Ministry of Commerce will send the compiled sugar import tariff quota application and enterprise application materials to the Ministry of Commerce (Administrative Services Office) in writing before November 15, 2026, and upload the information contained in the application form to the quota management system. Overdue will no longer be accepted.
Written application materials sent by agencies commissioned by the Ministry of Commerce must indicate:
Ministry of Commerce Administration Service Hall, No. 2 East Chang'an Street, Dongcheng District, Beijing
Project: Sugar Import Tariff Quota Application Materials
Postcode: 100731 (Tel: 010-65197970)
6. Publicity stage
(1) After reviewing the authenticity of the information submitted by the applicant enterprise, the Ministry of Commerce will publicize the information on the enterprises that intend to allocate sugar import tariff quotas on the official website.
(2) During the publicity period, any subject may make a written report to the Ministry of Commerce about the authenticity of the published information. After the publicity period expires, the Ministry of Commerce will entrust the agency where the reported enterprise is registered to carry out verification based on the reported information.
(3) During the inspection period, the enterprise applying for the report has the right to submit an objection in writing to the entrusting agency on the relevant issues involved in the report. After reviewing the objections raised by the reported enterprise and completing the investigation and verification, the commissioned agency provides feedback and verification to the Ministry of Commerce on the authenticity of the reported opinions.
7. Other rules
(1) The enterprise bears the main responsibility for the authenticity of the application materials and information it submits. For untrustworthy persons who make false declarations or refuse to fulfill their promises made in the application form, the relevant departments will take corresponding punitive measures in accordance with relevant national regulations. Enterprises that falsify relevant information to defraud the “People's Republic of China Agricultural Products Import Tariff Quota Certificate” will no longer accept applications for sugar import tariff quotas within two years, except for withholding their tariff quota certificates in accordance with the law.
(2) Enterprises that falsify, alter, or trade the “People's Republic of China Agricultural Products Import Tariff Quota Certificate” shall be held criminally liable in accordance with relevant laws and regulations, and their applications for sugar import tariff quotas will not be accepted within two years.
(3) The Ministry of Commerce is responsible for interpreting these “Rules”.
2027 Implementation Rules for the Administration of Import Tariff Quotas for Wool and Wool Strips
According to Order No. 4 of 2003 of the Ministry of Commerce and the National Development and Reform Commission (“Interim Measures on the Administration of Import Tariff Quotas for Agricultural Products”), the Ministry of Commerce formulated implementation rules for the management of import tariff quotas for wool and wool wool in 2027.
I. Total Tariff Quotas
The total import tariff quota for wool in 2027 is 287,000 tons, and the total import tariff quota for wool is 80,000 tons. See Appendix 1 for the list of taxes on wool and wool that are subject to tariff quota management.
II. Distribution principles
Import tariff quotas for wool and wool strips are distributed on a first-come, first-served basis on a contract basis. The Ministry of Commerce will stop accepting applications when the total quantity issued reaches the total tariff quota for 2027.
III. Application conditions
Enterprises applying for the 2027 import tariff quota for wool and wool strips should meet the following basic conditions:
(1) Register with the Market Supervision and Administration Department before January 1, 2027.
(2) There are no acts that violate the “Interim Measures on the Administration of Import Tariff Quotas for Agricultural Products” and the “2026 Implementation Rules on the Administration of Import Tariff Quotas for Wool and Wool Strips”.
(3) No other acts that violate the provisions of laws or administrative regulations or serious acts of loss of trust (including but not limited to being included in the “Credit China” website list of serious untrustworthy entities).
Subject to the above requirements, the applicant enterprise must also meet one of the following conditions:
(1) Hold the 2026 tariff quotas for wool and wool and have an import record
Enterprises (excluding import agents) (hereinafter referred to as successful applicants).
(2) Wool production enterprises with an annual processing capacity of 3000 tons or more of wool and wool strips (hereinafter referred to as unsuccessful applicants).
IV. Claiming Tariff Quotas
Successful applicants can claim tariff quotas for wool and wool wool multiple times during the year, but the cumulative number of claims before September 30, 2027 will not exceed the amount imported in 2026. The import volume is calculated based on the cumulative number of quota certificates received by agencies commissioned by the Ministry of Commerce and written off by the agricultural product import tariff quota management system (hereinafter referred to as the quota management system).
5. Redistribution of tariff quotas
End users holding 2027 import tariff quotas for wool and wool bars were unable to sign an import contract for the entire amount of quotas they had already claimed or were unable to complete the signed contract. They must hand over the uncompleted quota amount to the issuing agency before September 15. After September 30, the Department of Commerce reallocates the amount available for distribution. Successful people who have completed the quantity specified in Article 4 and those with no performance who meet the conditions may submit an application for tariff quota redistribution.
(1) Application materials
1. The application form for import tariff quotas for wool and wool strips (see Appendix 2) can be downloaded from the Ministry of Commerce website (www.mofcom.gov.cn). In order to facilitate enterprises, starting in 2024, the wool and wool import tariff quota application forms will no longer distinguish between trade methods, and enterprises choose their own trade methods when applying for the “People's Republic of China Agricultural Product Import Tariff Quota Certificate” (hereinafter referred to as the quota certificate) for wool and wool.
2. Import contract for wool and wool strips.
3. Approval documents or filing documents for construction projects by the competent department, and completion acceptance reports (provided by unsuccessful applicants).
(2) The applicant enterprise shall fill in and submit application materials online through the quota management system before September 20, 2027, or submit the application materials to the agency commissioned by the Ministry of Commerce where the registration is located. The agency commissioned by the Ministry of Commerce will upload the application materials to the quota management system for online reporting. Overdue will no longer be accepted.
(3) The Ministry of Commerce has commissioned agencies to send the consolidated import tariff quota application for wool and wool to the Ministry of Commerce in writing before September 30, 2027, and upload the information contained in the application form to the quota management system.
Written application materials sent by agencies commissioned by the Ministry of Commerce must indicate:
Ministry of Commerce Administration Service Hall, No. 2, East Chang'an Street, Beijing
Project code 18015-001 (application materials for import tariff quotas for wool and wool)
Postcode: 100731 (Tel: 010-65197970)
(4) The Ministry of Commerce will publicize information on enterprises that meet the application conditions to be redistributed on the official website. During the publicity period, any entity may report in writing to the Ministry of Commerce about the authenticity of the published information. After the publicity period expires, the Ministry of Commerce will entrust the agency where the reported enterprise is registered to carry out verification based on the reported information. During the inspection period, the enterprise applying for the report has the right to submit an objection in writing to the entrusting agency on the relevant issues involved in the report. After reviewing the objections raised by the applicant company and completing the investigation and verification, the commissioned agency provides feedback and verification to the Ministry of Commerce on the authenticity of the reported opinions.
(5) Redistribution enterprises approved by the Ministry of Commerce may continue to claim import tariff quotas.
6. Issuance of Tariff Quota Certificates
After receiving the completed application in the quota management system, the Ministry of Commerce will notify the Ministry of Commerce's authorized agency of the approval results within 5 working days. The Ministry of Commerce entrusts agencies to issue quota certificates to end users in electronic form within 5 working days and transmit electronic data to customs. If it is expired and unused, the quota management system will withdraw the number of applications and deduct the amount that the enterprise can claim in the current year accordingly.
7. Tariff quota certificate period
The quota certificate is valid for 3 months from the date it is issued, and no later than December 31, 2027.
For shipments from the port of origin before December 31, 2027, the tariff quota holder must submit a shipping document and a valid quota certificate to the agency commissioned by the Ministry of Commerce before December 31 to apply for an extension. The extended quota certificate will not be valid until February 29, 2028. 8. Refund and write-off of tariff quotas
(1) During the validity period of the quota certificate, tariff quota holders who have not used or have not used up the quota already claimed must submit a refund application through the quota management system. The agency commissioned by the Ministry of Commerce promptly write-off the used quantity in the quota management system and returned the unused quantity. The Ministry of Commerce has withdrawn the remaining quotas listed in the quota certificate and included them in the remaining tariff quota for wool and wool. The latest return date for tariff quota amounts that cannot be completed in the current year must be no later than September 15, 2027. Those who have not returned on time will be treated as if the import has not been completed, and the amount that can be claimed in 2028 will be reduced in equal proportion.
(2) Within 20 working days after completing customs formalities for imported goods, tariff quota holders are required to submit a write-off application to the agency authorized by the Ministry of Commerce that issued the certificate through the quota management system. Agencies commissioned by the Ministry of Commerce are required to promptly write off the quota management system. The latest write-off period for extended quota certificates shall not exceed March 31, 2028. Those who have not been written off on time will be treated as if the import has not been completed, and the amount that can be claimed in 2028 will be reduced in equal proportion.
IX. Penalties
Applicants are primarily responsible for the authenticity of the application materials and information they submit, and must not conceal or provide false information. If verification determines that the application materials and information are untrue, their application for import tariff quotas for wool or wool will not be accepted. The Ministry of Commerce and its commissioned agencies will no longer accept applications for import tariff quotas for wool or wool within two years for falsification of contracts or related materials. Those who falsify, alter, or trade quota certificates will be prosecuted for criminal liability in accordance with law.
10. The Ministry of Commerce is responsible for interpreting these “Rules”.
This article was selected from the “Ministry of Commerce” official website, Zhitong Finance Editor: Feng Qiuyi.