Crawlable tariff directory

Tariff lines beginning with 97

Browse the 22 8-digit 2026 China customs tariff lines whose first two digits are 97. Import and export rates share one page. Official Chinese product names remain the authority.

Each line is one 8-digit 税则号列. Import and export rates share the same page. Official 10-digit declaration codes appear only when we actually opened them.

Examples from this chapter: 油画、粉画及其他手绘画 · 镶嵌画 · 其他 · 唐卡 · 复制品

Practical verification checklist

Scope · evidence · decision trail

Use the steps below to review this page. Verify the complete official text before making a decision. Seek qualified advice when needed.

Define the decision
State the exact decision, owner, deadline, trade direction and required evidence. Do this before you search.
Identify every party
Confirm each legal name and alias. Check registration, ownership, control, intermediaries, carriers, banks and beneficial owners.
Describe the item
Record the item’s function, operating principle, material, model and performance. Include software, technology, accessories and decisive parameters.
Check classification
Treat customs and export-control classification as separate tasks. Keep the facts, assumptions and reasoning for each result.
Map the route
Confirm origin, departure, destination and transit points. Include re-export, remote access, technology transfer and each delivery path.
Verify end use
Identify the stated purpose and real operating environment. Check integration, sensitive sectors, military links and prohibited uses.
Verify end users
Check the purchaser, consignee, end user, operator and parent company. Identify anyone who can redirect or control the item.
Read the complete source
Treat a search result as a lead. Read the official scope, definitions, notes, exclusions, annexes and licence conditions.
Check current measures
Use the version effective on the transaction date. Review later notices, temporary controls, destination measures and policy changes.
Test exceptions carefully
Prove every condition before using an exception or exemption. Apply the same rule to licence facilitation and general authorisations.
Resolve contradictions
Pause when names, codes, documents, routes, prices or explanations conflict. Obtain evidence instead of filling gaps with assumptions.
Escalate uncertainty
Send unresolved questions to the compliance owner or a qualified adviser. This includes classification, ownership, use, destination and licensing.
Keep an audit trail
Keep source links, files, checksums, screenshots, search terms and results. Record the reviewer, approvals and final reasoning.
Schedule re-checks
Set a new review date for open transactions. Re-check changing parties, destinations, specifications, official lists and licences.