China Announces Electric-Electronic Waste Disposal Fund Covered Products

[2012-12-11 09:10:53]

Notice No. CaiZong [2012] 80 of the Ministry of Finance of China

To local provincial authorities of finance and state taxation:

In accordance with the Ministry Of Finance notice no. CaiZong [2012] 34, here announced are the product scopes subject to state taxation authorities levy of the Electric and Electronic Waste Disposal Fund:

1. Television sets subject to the Fund refer to terminal devices with TV tuners to receive signal and restore image and accompanying sound, including cathode-ray tube (black-white, color) TVs, LCD TVs, plasma TVs, rear-projection TVs, and the like;

2. Refrigerators subject to the Fund refer to heat-insulated boxes with refrigerating systems, including refrigerators/freezers with separate outer doors, cold-storage cabinets with volume ≤500 liters, freezing cabinets with freezing temperature >-40℃ and volume ≤500 liters, and the like;

Regarding any split equipment among the refrigerators, the Fund shall be levied as per the quantity of their refrigerating systems;

The Fund may be exempted for vending machines, vehicle-mounted refrigerators <50 liters, and cabinets without any refrigerating system.

3. Washing machines subject to the Fund refer to the mechanical apparatus washing or drying clothes with ≤10kg dry clothes, including the impeller-type, tumbling-box, agitator-type machines, dehydrators, and the like.

4. Room air conditioners subject to the Fund refer to room air conditioning apparatus with refrigerating output ≤14,000W (12,046 kilocalorie/hr), including the integral type, the split type, and the like.

Regarding the split-type conditioners, the Fund shall be levied as per the quantity of their outdoor units;

The Fund may be exempt for the conditioners without any refrigerating system.

5. Microcomputers subject to the Fund refer to desktop microcomputer displays with VGA or DVI or HDMI interface type only, desktop microcomputers with display-mainframe integration, portable microcomputers (including the laptop, tablet, and palmtop types), and the like.

6. This Notice shall take effect from July 1, 2012.

The Ministry of Finance of China

The State Administration of Taxation of China

October 15, 2012
Source: ETCN
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