Equipment Non-exempt from China Import Taxes for Domestic Investment Projects
[2013-01-04 18:27:47]
Announcement No. 83, 2012 by the Ministry of Finance of China
China Ministry of Finance, by working with other authorities, has formulated China's 2012-Adjusted Catalog of Import Equipment Non-exempted from Taxes for Domestic Investment Projects based on its 2008-Adjusted Catalog thereof.
Relevant matters are hereby announced:
1. Adjustments and corrections are made to some of the 2008 Catalog-covered technical specifications, HS Codes and equipment descriptions to form this 2012 Catalog as annexed below.
2. This 2012 Catalog shall take effect on January 1, 2013, and any new domestic investment projects ratified on the date and later (be subject to their approval or registration dates) shall comply with this 2012 Catalog regarding imports of their equipment.
As regards the domestic projects ratified before January 1, 2013, their imports may still resort to the 2008 Catalog on the condition that relevant declarations are made not later than June 30, 2013;
However, where the imports are eligible for tax exemption under this 2012 Catalog although ineligible under the 2008 Catalog, they may resort to this 2012 Catalog from January 1, 2013;
No adjustment will be made for the imports whose taxes are already paid;
From July 1, 2013, this 2012 Catalog shall be applied to any imports under domestic investment projects.
3. The imports may still resort to otherwise regulations under current policies;
But, where any inconsistency exists between this 2012 Catalog and earlier 2012-Revised Catalog of Import Major Equipment & Products Non-exempted from Taxes, this 2012 Catalog shall prevail and dominate consistent adjustments from January 1, 2013.
Annex: 2012-Adjusted Catalog of Import Equipment Non-exempted from Taxes for Domestic Investment Projects (omitted)
The Ministry of Finance of China
The National Development and Reform Commission of China
The General Administration of Customs of China
The State Administration of Taxation of China
December 24, 2012
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