MOF Notice No.24, 2015 (on China-based, "Convenience Flag" Ship with Import Tax Exempt in "12th Five-Year Plan" Period)
[2015-06-29 15:29:46]
To local provincial departments of finance, administrations of state taxation, Guangdong Sub-Administration of China Customs, and local first-tier Customs districts:
In accordance with "MOF-GACC-SAT Notice on Import Taxation on Return Registration of China-based Ships with "Flags of Convenience" during "12th Five-Year Planning" Period" (CaiGuanShui [2011] No.63), there is one China-based ship with "flag of convenience" to be exempt from import duty and import-based value-added tax for the third batch during the "12th five-year planning" period, as listed in the Annex. The tax-exempt ship shall undertake registration formalities in accordance with the Regulations of the P. R. China on Ship Registration (known as State Council Decree No.155).
Annex: List of China-based Ship with "Flag of Convenience" Exempt from Import Tax
Ministry of Finance of China (MOF)
General Administration of Customs of China (GACC)
State Administration of Taxation of China (SAT)
June 8, 2015
In accordance with "MOF-GACC-SAT Notice on Import Taxation on Return Registration of China-based Ships with "Flags of Convenience" during "12th Five-Year Planning" Period" (CaiGuanShui [2011] No.63), there is one China-based ship with "flag of convenience" to be exempt from import duty and import-based value-added tax for the third batch during the "12th five-year planning" period, as listed in the Annex. The tax-exempt ship shall undertake registration formalities in accordance with the Regulations of the P. R. China on Ship Registration (known as State Council Decree No.155).
Annex: List of China-based Ship with "Flag of Convenience" Exempt from Import Tax
Ministry of Finance of China (MOF)
General Administration of Customs of China (GACC)
State Administration of Taxation of China (SAT)
June 8, 2015
Source: ETCN
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