On August 3, 2018, the Customs Tariff Commission of the State Council announced that tariffs of 5% to 25% will be applied to certain goods originating in the United States. The announcement states (translated from the Chinese which is the only official version):
Taxation Committee Announcement  No. 6
On July 11, 2018, the US government issued measures to impose tariffs on imports of about 200 billion US dollars of goods imported from China, and solicited public opinions on the measures. On August 2, the US announced that it would increase the tariff rate imposed on the above-mentioned 200 billion US dollars of goods from 10% to 25%. The US measures have deviated from the consensus of the two sides, leading to an escalation of trade friction between China and the United States, serious violations of relevant rules of the World Trade Organization, and damage to our national interests and people’s interests.
According to the “People’s Republic of China Foreign Trade Law”, “People’s Republic of China Import and Export Tariff Regulations” and other laws and regulations and the basic principles of international law, the State Council Customs Tariff Commission decided to impose tariffs on 5,207 tax items imported from the United States. The measure involves an import trade volume of approximately US$60 billion from the United States. The relevant matters are as follows:
1. Add 25% tariff to 2493 items of tax items listed in Annex 1, add 20% tariff to 1078 items of tax items listed in Annex 2, and impose 10% tariff on 974 items of goods listed in Annex 3. A 5% tariff is imposed on the 662 items of tax items listed in Annex 4. The specific product ranges are shown in Annexes 1 to 4.
2. For the imported goods listed in the annexes originating in the United States, the corresponding tariffs shall be levied on the basis of the current taxation method and applicable tariff rate. The current taxation, tax reduction and exemption policies shall remain unchanged, and the tariffs imposed shall not be reduced.
3. The calculation of relevant import taxes:
Adding tariff tax = customs duty-paid price × increasing tariff rate
Tariff = taxable duty calculated at current applicable tax rate + additional tariff
The import value-added tax and consumption tax shall be calculated in accordance with relevant laws and regulations.
4. The implementation date will be announced separately.