MOF Notice No. 9, 2015 (on Tax-Free Import of seedlings, breeding stock/poultry, fish fingerlings/fry and wildlife seeds)

To local authorities of Finance, State Taxation, and Customs Districts:

Upon State Council approval, import-based value-added tax (VAT) will be exempted during the period of "12th five-year plan"from import seedlings, breeding stock/poultry, fish fingerlings/fry and wildlife seeds.

Corresponding 2015 VAT-free plans of the Ministry of Agriculture and of the State Forestry Administration have been approved; relevant import formalities may be subject to CaiGuanShui [2011] No. 36 Notice in the respect thereof.

Ministry of Finance of China (MOF)
General Administration of Customs of China (GACC)
State Administration of Taxation of China (SAT)
March 24, 2015

Annexes (omitted):
1. Ministry of Agriculture's Plan of 2015 for Tax-free Import of Seedlings, Breeding Stock/Poultry, and Fish Fingerlings/Fry;
2. State Forestry Administration's Plan of 2015 for Tax-free Import of Seedlings;
3. State Forestry Administration's Plan of 2015 for Tax-free Import of Wildlife Seeds