On October 8, the Ministry of Commerce issued detailed rules for the 2027 import tariff quota administration covering sugar, wool, and wool tops.

For 2027, the total sugar import tariff quota is set at 1.945 million tonnes, of which 70% is designated as state trading tariff quota. The total wool import tariff quota is 287,000 tonnes, while the total wool tops import tariff quota is 80,000 tonnes.

The following is the full text of the announcement.

Ministry of Commerce Announcement No. 46 of 2026: Detailed Rules for the 2027 Import Tariff Quota Administration of Sugar, Wool and Wool Tops

In accordance with Decree No. 4 of 2003 jointly issued by the Ministry of Commerce and the National Development and Reform Commission (the Interim Measures for the Administration of Import Tariff Quotas for Agricultural Products), the Ministry of Commerce has formulated the Detailed Rules for the Application and Allocation of the 2027 Sugar Import Tariff Quota and the Detailed Rules for the Administration of the 2027 Wool and Wool Tops Import Tariff Quota, which are hereby promulgated.

Attachments: 1. Detailed Rules for the Application and Allocation of the 2027 Sugar Import Tariff Quota; 2. Detailed Rules for the Administration of the 2027 Wool and Wool Tops Import Tariff Quota.

Ministry of Commerce, October 8, 2026.

Detailed Rules for the Application and Allocation of the 2027 Sugar Import Tariff Quota

In accordance with Decree No. 4 of 2003 jointly issued by the Ministry of Commerce and the National Development and Reform Commission (the Interim Measures for the Administration of Import Tariff Quotas for Agricultural Products), the Ministry of Commerce has formulated the Detailed Rules for the Application and Allocation of the 2027 Sugar Import Tariff Quota.

I. Total Tariff Quota and Categories

The total sugar import tariff quota for 2027 is 1.945 million tonnes, of which 70% is state trading tariff quota. The sugar tariff lines subject to tariff quota administration are listed in Attachment 1. Enterprises may independently choose to apply for: (1) state trading tariff quota; (2) non-state trading tariff quota; or (3) both state trading and non-state trading tariff quota. For state trading tariff quota allocated to enterprises, imports must be handled through state trading enterprises as agents. If a state trading enterprise fails to sign an import contract by August 15 of the current year, an enterprise that has obtained the tariff quota may import on its own or entrust another enterprise to import.

II. Application Conditions

Enterprises applying for the 2027 sugar import tariff quota shall meet the following basic conditions: (1) registered with the market supervision and administration department before October 1, 2026; (2) no violation of the Interim Measures for the Administration of Import Tariff Quotas for Agricultural Products or the Detailed Rules for the Application and Allocation of the 2026 Sugar Import Tariff Quota; (3) compliance with national industrial policy and the Catalogue for Guiding Industrial Structure Adjustment; (4) lawful and compliant operation, in compliance with laws and regulations on work safety, environmental protection, taxation, customs, and foreign exchange administration, with no uncorrected violations; (5) no other violations of laws and administrative regulations or serious dishonest conduct (including but not limited to being listed on the "Credit China" website's list of seriously dishonest entities).

In addition to the above conditions, applicants must also meet one of the following criteria: (1) enterprises that obtained the 2026 sugar tariff quota and have actual import performance, provided that agency imports entrusted by end-users that obtained tariff quotas shall not be counted as the importing performance of the entrusted enterprise; (2) sugar production enterprises with a daily raw sugar processing capacity of 600 tonnes or more (including 600 tonnes) in 2025; (3) enterprises engaged in processing trade using imported sugar as raw material.

III. Allocation Principles

(1) If the total import tariff quota announced in these Rules can satisfy the total applications of eligible enterprises, allocation shall be made according to the quantity applied for by each enterprise. (2) If the total import tariff quota announced in these Rules cannot satisfy the total applications of eligible enterprises, enterprises with actual import performance shall be allocated a quota no less than their import volume within the previous year's quota. If there is any remaining quota, it shall be allocated to enterprises without import performance in the previous year, taking into account production and processing capacity. (3) If an enterprise that obtained a tariff quota fails to complete the full import volume within the quota, it shall be handled in accordance with the relevant penalty provisions of the Interim Measures for the Administration of Import Tariff Quotas for Agricultural Products.

IV. Application Materials

(1) Sugar Import Tariff Quota Application Form (Attachment 2). (2) A copy of the enterprise legal person business license (duplicate). (3) One copy of a special value-added tax invoice for sugar and sugar product sales in 2026 (to be provided by applicants with actual general trade sugar import performance in 2026). (4) Approval or filing documents from the competent department for construction projects, as well as completion acceptance reports (to be provided by applicants without actual general trade sugar import performance in 2026). (5) Production licenses for food, pharmaceuticals, chemicals, etc. (to be provided by production enterprises applying for general trade quotas, including branches and subsidiaries).

V. Application Timeline

(1) The Ministry of Commerce entrusts provincial-level local commerce authorities (hereinafter referred to as entrusted agencies) to receive enterprise application materials and conduct preliminary review. Applicants shall, between October 15 and October 30, 2026, fill in and submit application materials online through the Agricultural Products Import Tariff Quota Management System (hereinafter referred to as the quota management system), or submit application materials to the entrusted agency at the place of registration, which shall upload the materials to the quota management system for online declaration. The Sugar Import Tariff Quota Application Form can be downloaded from the Ministry of Commerce website (www.mofcom.gov.cn). (2) Entrusted agencies shall, before November 15, 2026, deliver the compiled sugar import tariff quota applications and enterprise application materials in written form to the Ministry of Commerce (Administrative Affairs Service Hall), and simultaneously upload the information contained in the application forms to the quota management system. Late applications shall not be accepted. Entrusted agencies sending written application materials shall indicate: Beijing Dongcheng District Dongchang'an Avenue No. 2, Ministry of Commerce Administrative Affairs Service Hall, Project: Sugar Import Tariff Quota Application Materials, Postal Code: 100731 (Tel: 010-65197970).

VI. Public Notice Stage

(1) After the Ministry of Commerce reviews the authenticity of the information submitted by applicant enterprises, it will publish on its official website a public notice of the enterprise information proposed for allocation of the sugar import tariff quota. (2) During the public notice period, any entity may submit a written report to the Ministry of Commerce regarding the authenticity of the published information. After the notice period expires, the Ministry of Commerce will, based on the report, entrust the agency at the place of registration of the reported applicant enterprise to conduct verification. (3) During verification, the reported applicant enterprise has the right to submit written objections to the entrusted agency regarding the issues involved in the report. After the entrusted agency reviews the objections raised by the reported enterprise and completes the investigation and verification, it shall provide feedback to the Ministry of Commerce on the authenticity of the report.

VII. Other Rules

(1) Enterprises bear primary responsibility for the authenticity of the application materials and information they submit. For dishonest actors who make false declarations or refuse to fulfill commitments made in the application form, relevant departments will take corresponding punitive measures in accordance with national regulations. Enterprises that obtain the Agricultural Products Import Tariff Quota Certificate through forgery of relevant materials shall, in addition to having their tariff quota certificate confiscated according to law, have their sugar import tariff quota applications rejected for two years. (2) Enterprises that forge, alter, or buy or sell the Agricultural Products Import Tariff Quota Certificate shall be held criminally liable in accordance with relevant legal provisions, and their sugar import tariff quota applications shall not be accepted for two years. (3) These Rules shall be interpreted by the Ministry of Commerce.

Detailed Rules for the Administration of the 2027 Wool and Wool Tops Import Tariff Quota

In accordance with Decree No. 4 of 2003 jointly issued by the Ministry of Commerce and the National Development and Reform Commission (the Interim Measures for the Administration of Import Tariff Quotas for Agricultural Products), the Ministry of Commerce has formulated the Detailed Rules for the Administration of the 2027 Wool and Wool Tops Import Tariff Quota.

I. Total Tariff Quota

The total wool import tariff quota for 2027 is 287,000 tonnes, and the total wool tops import tariff quota is 80,000 tonnes. The wool and wool tops tariff lines subject to tariff quota administration are listed in Attachment 1.

II. Allocation Principles

The wool and wool tops import tariff quota shall be allocated on a first-come, first-served basis against contracts. When the cumulative issued quantity reaches the total 2027 tariff quota, the Ministry of Commerce shall stop accepting applications.

III. Application Conditions

Enterprises applying for the 2027 wool and wool tops import tariff quota shall meet the following basic conditions: (1) registered with the market supervision and administration department before January 1, 2027; (2) no violation of the Interim Measures for the Administration of Import Tariff Quotas for Agricultural Products or the Detailed Rules for the Administration of the 2026 Wool and Wool Tops Import Tariff Quota; (3) no other violations of laws and administrative regulations or serious dishonest conduct (including but not limited to being listed on the "Credit China" website's list of seriously dishonest entities).

In addition to the above conditions, applicants must also meet one of the following criteria: (1) enterprises holding the 2026 wool and wool tops tariff quota with actual import performance (excluding agency imports) (hereinafter referred to as applicants with performance); (2) wool textile production enterprises with an annual processing capacity of 3,000 tonnes or more of wool and wool tops (hereinafter referred to as applicants without performance).

IV. Tariff Quota Application

Applicants with performance may apply for wool and wool tops tariff quotas multiple times within the year, provided that the cumulative quantity applied for before September 30, 2027 shall not exceed the import volume of 2026. The import volume shall be calculated based on the cumulative quantity of quota certificates received and verified by the entrusted agencies of the Ministry of Commerce in the Agricultural Products Import Tariff Quota Management System (hereinafter referred to as the quota management system).

V. Tariff Quota Reallocation

End-users holding the 2027 wool and wool tops import tariff quota who are unable to sign import contracts for the full allocated quota in the current year, or who have signed contracts but cannot complete them, must return the unfulfillable quota to the original issuing agency before September 15. After September 30, the Ministry of Commerce shall reallocate the available quantity. Applicants with performance who have completed the quantity specified in Article IV and eligible applicants without performance may submit applications for tariff quota reallocation.

(1) Application materials: 1. Wool and Wool Tops Import Tariff Quota Application Form (see Attachment 2), downloadable from the Ministry of Commerce website (www.mofcom.gov.cn). For the convenience of enterprises, since 2024, the wool and wool tops import tariff quota application form no longer distinguishes trade methods, and enterprises may choose the trade method themselves when applying for the Wool and Wool Tops Agricultural Products Import Tariff Quota Certificate (hereinafter referred to as the quota certificate). 2. Wool and wool tops import contract. 3. Approval or filing documents from the competent department for construction projects, as well as completion acceptance reports (to be provided by applicants without performance).

(2) Applicant enterprises shall, before September 20, 2027, fill in and submit application materials online through the quota management system, or submit application materials to the entrusted agency of the Ministry of Commerce at the place of registration, which shall upload the materials to the quota management system for online declaration. Late submissions shall not be accepted.

(3) After preliminary review by the entrusted agencies, the compiled wool and wool tops import tariff quota applications shall be delivered in written form to the Ministry of Commerce (Administrative Affairs Service Hall) before September 30, 2027, and simultaneously the information contained in the application forms shall be uploaded to the quota management system. Entrusted agencies sending written application materials shall indicate: Beijing Dongchang'an Avenue No. 2, Ministry of Commerce Administrative Affairs Service Hall, Project Code 18015-001 (Wool and Wool Tops Import Tariff Quota Application Materials), Postal Code: 100731 (Tel: 010-65197970).

(4) The Ministry of Commerce will publish on its official website a public notice of the enterprise information proposed for reallocation that meets the application conditions. During the public notice period, any entity may submit a written report to the Ministry of Commerce regarding the authenticity of the published information. After the notice period expires, the Ministry of Commerce will, based on the report, entrust the agency at the place of registration of the reported applicant enterprise to conduct verification. During verification, the reported applicant enterprise has the right to submit written objections to the entrusted agency regarding the issues involved in the report. After the entrusted agency reviews the objections raised by the reported applicant enterprise and completes the investigation and verification, it shall provide feedback to the Ministry of Commerce on the authenticity of the report.

(5) Enterprises approved by the Ministry of Commerce for reallocation may continue to apply for import tariff quotas.

VI. Issuance of Tariff Quota Certificates

After receiving a complete application in the quota management system, the Ministry of Commerce shall notify the entrusted agency of the approval result within 5 working days. The entrusted agency shall issue the quota certificate electronically to the end-user within 5 working days and transmit the electronic data to Customs. If unused after expiry, the quota management system will recover the applied quantity and correspondingly deduct the enterprise's applicable quantity for the current year.

VII. Validity Period of Tariff Quota Certificates

The quota certificate is valid for 3 months from the date of issuance, and shall not exceed December 31, 2027 at the latest. For goods shipped from the port of departure before December 31, 2027 that need to arrive in the following year, the tariff quota holder must submit shipping documents and a valid quota certificate to the entrusted agency of the Ministry of Commerce before December 31 to apply for an extension, and the extended quota certificate shall be valid no later than February 29, 2028.

VIII. Return and Verification of Tariff Quotas

(1) Within the validity period of the quota certificate, if the tariff quota holder has not used or has not fully used the allocated quota, it must submit a return application through the quota management system. The entrusted agency of the Ministry of Commerce shall promptly verify the used quantity in the quota management system and return the unused quantity. The Ministry of Commerce shall recover the remaining quota listed in the quota certificate and include it in the wool and wool tops tariff quota balance. The deadline for returning unfulfillable tariff quotas for the current year shall not exceed September 15, 2027. Those who fail to return on time shall be deemed as having failed to complete imports, and their applicable quantity for 2028 shall be deducted proportionally. (2) Within 20 working days after completing customs procedures for imported goods, the tariff quota holder must submit a verification application through the quota management system to the entrusted agency of the Ministry of Commerce that issued the certificate. The entrusted agency shall promptly verify in the quota management system. The latest verification deadline for extended quota certificates shall not exceed March 31, 2028. Those who fail to verify on time shall be deemed as having failed to complete imports, and their applicable quantity for 2028 shall be deducted proportionally.

IX. Penalty Provisions

Applicants bear primary responsibility for the authenticity of the application materials and information they submit, and shall not conceal or provide false information. If verification determines that the application materials and information are untrue, the wool and wool tops import tariff quota application shall not be accepted. For those who forge contracts or relevant materials to obtain quota certificates, the Ministry of Commerce and its entrusted agencies shall not accept their wool and wool tops import tariff quota applications for two years. For those who forge, alter, or buy or sell quota certificates, criminal liability shall be pursued in accordance with law.

X. These Rules shall be interpreted by the Ministry of Commerce.