China's Notice on Import Taxation on Science-Education Films/TVs
[2012-04-05 16:51:19]
CaiGuanShui [2012] No. 4
To provincial administrations of finance and of state taxation, the Bureau of Finance of Xinjiang Production & Construction Corps, Guangdong Sub-Administration of China Customs, Customs authorities directly subordinated to the GAC:
Upon approval by the State Council, from January 1 of 2012 till December 31 of 2015, exemption from import duties and import value-added tax (VAT) shall be applied to import copies and working tapes involved in purchase abroad of self-use science-education film/television-program broadcasting rights by public science-technology museums, natural museums, planetariums, meteorological observatories, seismographic stations and science-education bases and to other self-use films/television programs imported in other forms by such science-education entities.
The Annex herein provides commodity descriptions and HS Codes concerned.
The self-use science-education films/television programs aforesaid shall be confirmed by provincial administrations of science and technology; and the exemption from import duties and VAT shall be conducted by the customs upon relevant certificates issued by the confirmers.
Annex: Commodity Descriptions & HS Codes for Science-Education Films/Television Programs
The Ministry of Finance of China
The General Administration of Customs of China
The State Administration of Taxation of China
January 17, 2012
Source: ETCN
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