Notice from the Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, and the National Energy Administration on Adjusting the Catalogues Related to the Import Tax Policy for Major Technical Equipment

Ministry of Industry and Information Technology Joint Heavy Equipment [ ] No.

According to the "Notice of the Ministry of Finance, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Administration of Taxation, and the National Energy Administration on Issuing the 'Administrative Measures for Import Tax Policies on Major Technical Equipment'" (Cai Guan Shui [ ] No.) and the "Notice of the Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, and the National Energy Administration on Issuing the 'Detailed Rules for the Implementation of the Administrative Measures for Import Tax Policies on Major Technical Equipment'" (Gong Xin Bu Lian Cai [ ] No.), and in response to changes in domestic and international situations, the Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, and the National Energy Administration have revised the relevant catalogues of the import tax policy for major technical equipment. The relevant matters are notified as follows:

1. The "Catalog of Major Technical Equipment and Products Supported by the State for Development (Year Edition)" (Annex), the "Catalog of Key Components and Raw Materials for Import of Major Technical Equipment and Products (Year Edition)" (Annex), and the "Catalog of Major Technical Equipment and Products Not Eligible for Import Duty Exemption (Year Edition)" (Annex) shall come into effect from [Year] [Month] [Day].

2. For projects and enterprises approved on or before [specific date] (including [specific date]) that enjoy import tax incentives in accordance with or by reference to the "State Council Notice on Adjusting the Import Equipment Tax Policy" (State Council Document [Year] No. [Number]), and for equipment imported on or before [specific date] (including [specific date]), the policies will continue to be implemented as per the "Joint Notice of the Ministry of Industry and Information Technology, Ministry of Finance, General Administration of Customs, State Administration of Taxation, and National Energy Administration on Adjusting the Import Tax Policy Catalog for Major Technical Equipment" (MIIT Joint Heavy Equipment [Year] No. [Number]) and the "Announcement of the Ministry of Finance, National Development and Reform Commission, General Administration of Customs, and State Administration of Taxation on Adjusting the 'Catalog of Imported Goods Not Eligible for Tax Exemption in Domestic Investment Projects'" (Year No. [Number]).

3. For international exhibitions held on or before [specific date], including the China International Import Expo, the China International Fair for Trade in Services, and international exhibitions in the central and western regions, the tax preferential policies for imported exhibits sold during the exhibition period will continue to be implemented in accordance with Document No. [specific number] issued by the Ministry of Industry and Information Technology and other relevant departments. For exhibitions held after [specific date], the policies will be implemented in accordance with this notice.

4. The annexes and the sales performance requirements listed therein are solely for the purpose of determining the list of tax-exempt enterprises. The import of key components and raw materials listed in the annexes with specified execution periods will be tax-exempt until the end of the specified year, month, and day (inclusive). The tariff codes listed in the annexes are for reference only, and the specific scope of goods shall be determined based on the equipment names and technical specifications.

5. In case of special issues such as unclear understanding of the scope of goods listed in the catalog, enterprises and relevant units may report to the Ministry of Industry and Information Technology through the provincial-level industry and information technology authorities. The Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, and the National Energy Administration will jointly provide interpretations.

VI. The "Notice on Adjusting the Catalogues Related to the Import Tax Policy for Major Technical Equipment by the Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, and the National Energy Administration" (Lianzhongzhuang [Year] No. [Number]) is hereby repealed effective from [Year] [Month] [Day].

Attachments: 1. Catalog of Major Technical Equipment and Products Supported by the State for Development (Yearly Edition) 2. Catalog of Key Components and Raw Materials for Imported Major Technical Equipment and Products (Yearly Edition) 3. Catalog of Major Technical Equipment and Products Not Eligible for Import Duty Exemption (Yearly Edition)