MOF Notice No.19,2015 (on Guangdong Pilot FTZ Import Taxation Policies)

[2015-06-29 15:03:25]

To Guangdong Province Department of Finance, Guangdong Sub-Administration of China Customs, Guangzhou Customs, Shenzhen Customs, Gongbei Customs, and Guangdong Province Bureau of State Taxation:

In order to implement the Plan On China (Guangdong) 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 Guangdong Pilot FTZ in principle.

2. Selective taxation on import shall be piloted by special customs-control areas within Guangdong 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 Guangdong Pilot FTZ.

4. No change will be made to the scope of the special customs-control areas and to the scope of the import taxation policies. The tax preferences for Shenzhen Qianhai Shenzhen-HongKong Modern Service Cooperation Zone and for Zhuhai Hengqin District may not be applied to other areas of Guangdong Pilot FTZ.

This Notice shall come into force upon formal establishment of Guangdong 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

Source: ETCN
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