Public Notice No. 4 [2009] of the General Administration of Customs On Implement

Public Notice No. 4 [2009] of the General Administration of Customs
 

Upon approval by the State Council, the National Development and Reform Commission and the Ministry of Commerce jointly released No. 4 Decree on promulgating the Catalogues of Foreign Invested Industries in Central-Western Areas (Revision of 2008) (hereinafter referred to as the Catalogues of Foreign Invested Industries in Central-Western Areas (Revision of 2008), for details of which please refer to the attachment), which shall take effect as of January 1, 2009. The relevant issues in the implementation by the Customs are hereby announced as follows:

Article 1 The foreign-invested projects (including the projects with increase of capital) approved on January 1, 2009 or thereafter (based on the approval date of projects) within the Catalogues of Foreign Invested Industries in Central-Western Areas (Revision of 2008) are subject to the preferential taxation policies on import of encouraged foreign investment projects, and the imported equipment for self use related to the projects and the imported technologies and parts and auxiliary equipment and spare parts along with the above-mentioned equipment prescribed by contracts shall be exempt from tariff in accordance with the Circular of the State Council on Adjusting Tax Policy on Import Equipment (Guo Fa [1997] No. 37) and the relevant provisions in Public Notice No. 103 [2008] of the General Administration of Customs, while the value added tax at the link of import shall be levied according to the regulations.
 

Article 2 After the implementation of the Catalogues of Foreign Invested Industries in Central-Western Areas (Revision of 2008), "the approval entry of industry policies for projects" in the letter of confirmation for projects shall be coded as "K". For example, the second item of Shanxi Province shall be filled in as: follow-up industry development of returned farmland to forests or grassland, natural forest protection and other national key ecological projects (K1402), and the nature of the project is still “I: the project of advantageous foreign investment industries in central-western areas".
 

Article 3 The foreign-invested projects approved on December 31, 2008 or before in accordance with the Catalogues of Predominant Foreign Invested Industries in Central-Western Areas (Revision of 2004) (Decree No. 13 [2004] of the National Development and Reform Commission and the Ministry of Commerce) or the Catalogues of Predominant Foreign Invested Industries in Liaoning Province (Decree No. 47 [2006] of the National Development and Reform Commission and the Ministry of Commerce), the imported equipment for self use related to the projects and the imported technologies and parts and auxiliary equipment and spare parts along with the above-mentioned equipment prescribed by contracts may be keep subject to the Circular of the State Council on Adjusting Tax Policy on Import Equipment (Guo Fa [1997] No. 37) and the relevant provisions in Public Notice No. 103 [2008] of the General Administration of Customs. The related project unit shall hold the letter of confirmation for projects issued by the competent investment authority (among which "the approval entry of industry policy for projects" shall be filled in still based on the original one and code) and other related materials to go through the filing procedures for deduction and exemption of tax to the Customs before December 31, 2009. In case of failure to handling such procedures after the specified period, the Customs shall no longer accept the applications for the above-mentioned deduction and exemption of tax.
 

Article 4 For the foreign-invested projects in progress that are not listed in the Catalogues of Predominant Foreign Invested Industries in Central-Western Areas (Revision of 2004) or the Catalogues of Predominant Foreign Invested Industries in Liaoning Province, if conforming to the provisions of the Catalogues of Foreign Invested Industries in Central-Western Areas (Revision of 2008), they may apply for making up for the letter of confirmation for projects with the competent investment authority according to the relevant provisions. The imported equipment for self use of the project in progress and the imported technologies and parts and auxiliary equipment and spare parts along with the above-mentioned equipment prescribed by contracts are subject to the preferential taxation policies on import according to the provision of Article 1 of this Public Notice, but the tax that has been levied on the imported equipment shall not be refunded.
 

The Public Notice is hereby specially made.
 

Attachment: Public Notice No. 4 [2009] of the General