China Adjusts Import Tax on Technical Equipment & Parts

To local relevant authorities:

In accordance with China authoritative notice on adjustment of import tax on major technical equipment (CaiGuanShui [2009] No.55), we hereby decide to adjust the import taxation policies on the equipment such as integrated circuit equipment and their key parts and raw materials, as announced below:

As from April 1, 2013, the exemption from import duties and value-added tax (VAT) may be granted to the importing key parts and raw materials that are necessary to the state-supported manufacturing of direct current field equipment, high-speed railway signal systems, household waste sorting equipment, elevating fire trucks, dyeing machines, new-type agricultural machinery, solar cell equipment, integrated circuit equipment, new panel display production equipment, li-ion power batteries, and electronic component production equipment.

As of April 1, 2013, the tax exemption shall be revoked regarding the imports of parts and materials used for hydraulic supports; the technical specifications shall be adjusted for the importing DC and AC electric transmission and transformation equipment (see annex 1); the lists of import parts shall be adjusted for sulphur hexafluoride circuit-breakers, series compensation equipment, PTA process air compressor unit, large air separation plants, scraper conveyors, scraper reversed loaders, concrete pump trucks, and plasma etching machines (see annex 2).

Domestic importers may resort to the CaiGuanShui [2009] No.55 Notice for application for tax-exempt import for those listed in the annex 1 hereto; as regards the imports during April 1-December 31 of 2013, the importers shall submit their application documents during April 1-April 30 of 2013.

Based on relevant authoritative certificates, the importers may apply to the customs for advance clearance bolstered by tax guarantee.

Local industrial and information authorities shall deliver the applications and their preliminary opinions to the Ministry of Industry and Information Technology not later than May 15, 2013.


Annexes (omitted):

1. Catalog of Major Technical Equipment & Products Supported by the State (2013 adjusted);

2. List of Key Parts & Raw Materials Imported for Major Technical Equipment & Products (2013 adjusted)


The Ministry of Finance of China
The Ministry of Industry and Information Technology of China
The General Administration of Customs of China
The State Administration of Taxation of China

March 25, 2013