MOF Notice No.21,2015 (on Tianjin Pilot FTZ Import Taxation Policies)

To Tianjin Municipality Bureau of Finance, Tianjin Customs, and Tianjin Municipality Bureau of State Taxation:

In order to implement the Plan On China (Tianjin) Pilot Free Trade Zone (FTZ), import taxation policies for this FTZ are hereby announced:

1. The import taxation policies piloted by China (Shanghai) Pilot FTZ are applicable to Tianjin Pilot FTZ in principle.

2. Selective taxation on import shall be piloted by special customs-control areas within Tianjin Pilot FTZ, i.e. import-based value-added tax (VAT) and consumption tax shall be levied on the goods manufactured, processed and domestically sold through "the 2nd line" by the enterprises that are located within the special customs-control areas; and at the request of those enterprises, import duties shall be levied on their goods to be domestically sold as per corresponding import materials or actual commodity-inspection statuses.

3. Upon compliance with import/export taxation regulations, bonded exhibition/trading platforms may be set up within the special customs-control areas of Tianjin Pilot FTZ.

4. No change will be made to the scope of the special customs-control areas therein and to the scope of the import taxation policies therein.

This Notice shall come into force upon formal establishment of Tianjin Pilot FTZ.


Ministry of Finance of China (MOF)
General Administration of Customs of China (GACC)
State Administration of Taxation of China (SAT)
May 20, 2015