According to the Regulations on Custom Duty of the People's Republic of China, goods that originate from a country or region that has concluded a beneficial tariff contract with the People's Republic of China may enjoy beneficial tariffs. Goods originating from a country or region that has not concluded a beneficial tariff contract with the People's Republic of China may be taxed according to general tariffs. Import goods subject to general tariff may enjoy beneficial tariff on special approval from the State Council.
Presently there are 148 countries and regions which have concluded beneficial tariff contracts with China, among which are the following: 38 in Asia, 47 in Europe, 37 in Africa, 18 in America and 8 in Oceania.