China's Import Tax Policies for Pingtan Experimental Area Notice of CaiGuanShui [2013] No. 62

To Fujian Province's Department of Finance, Fuzhou Customs, and Fujian Administration of State Taxation:

In accordance with China's Overall Development Plan for Pingtan Comprehensive Experimental Area, hereby announced are the policies for taxation on the import goods to Pingtan Comprehensive Experimental Area (hereinafter as the Pingtan Area):


Unless otherwise prescribed by the state, the following regulations shall govern:

1. Tax exemption based on registration of goods may be applied to the under-mentioned production-related goods that are imported to Pingtan from abroad:

Machinery, equipment and infrastructure facilities required for the infrastructure construction projects within the Pingtan Area;

Machinery, equipment, moulds, and spare parts required by the manufacturing enterprises within the Pingtan Area;

Machinery and equipment required by the enterprises within the Pingtan Area which engage in research, design, inspection, repairing, logistics, and service outsourcing.

2. Bonded treatment based on registration of goods may be applied to the under-mentioned production-related goods that are imported to Pingtan from abroad:

Raw materials, parts and components, packing materials and consumable materials required by the enterprises within the Pingtan Area for their processing of export products;

The logistical goods imported by the logistical firms within the Pingtan Area for the circulation of goods.

3. The goods importing inland from Pingtan shall be subjected to import declaration formalities and to the taxation as per their actual inspection status, but excluding the consumer goods that are already duty-paid at the "first line".

4. Where Pingtan-based enterprises sell the tax-free or bonded goods (including the goods made from the tax-free or bonded materials) to individual persons, relevant import taxes shall be re-levied on those goods.

5. Import value-added tax (VAT) and consumption tax shall be maintained on the goods manufactured, processed, and sold inland via the "second line" by the Pingtan-based enterprises.

Based on the enterprises' application, the customs may conduct tryout of levying duties on the sold-inland goods as per their corresponding import materials or their actual inspection status.


The goods not tax-exempted at the "first line" include:

1. The goods prohibited by China law or regulations from tax exemption;

2. The goods banned by the state from import;

3. The goods imported for commercial real estate development projects, i.e. the equipment and facilities (elevator, air conditioner, cement, steels, marble, lantern, etc.) used for building hotel, office building, villa, apartment, shopping mall, entertainment venue, catering venue, etc.

4. Consumer goods as follows:

No.	Commodity	HS Code	Remark
1	Live animals; animal products	All HS codes of Chapters 1-4
2	edible vegetable, root, tuber	All HS codes of  Chapter 7
3	edible fruits, nuts; oranges or melon’s peel	All HS codes of Chapter 8
4	coffee, tea, aromatic flavoring; grain	All HS codes of Chapter 9; All HS codes of Chapter 10
5	Powder food products; malt; starch;  stevia powder; gluten	All HS codes of Chapter 11
6	Oil seed and fruits; other seeds and fruits	1201-1208; 1211-1213
7	Animal/plant oil and grease,  edible grease	1501-1517
8	food; beverage, liquor and vinegar; tobacco, and tobacco substitute	All HS codes of Chapters 16-22; All HS codes of Chapter 24; 25010011
9	Petroleum products	2710
10	medicine	All HS codes of Chapter 30
11	Essential oil and balm; Perfumeryand cosmetics	3301; 3303-3307
12	Soaps, detergents, etc.	All HS codes of Chapter 34
13	Fireworks; matchsticks	36041000; 3605
14	Plastic bathtubs, shower trays, etc.; plastic tableware, kitchen utensils, etc.	3922; 3924-3926
15	Vulcanized rubber-made Health andMedical Supplies	4014
16	Trunks, suit-cases, handbags, etc.; leather or recycled leather-made clothing and clothing accessories	4202-4203
17	Fur-made apparel, clothing accessories and other articles; artificial fur and articles thereof	4303-4304
18	Wooden frames for paintings, photographs, mirrors, etc.; wooden tableware and kitchenware; hanger	4414; 4419; 44211000
19	Cork products	4503-4504
20	Straw, straw, of esparto or of other plaiting materials, etc.	All HS codes of Chapter 46
21	Toilet paper, tissue paper, etc.	4803; 4817-4820
22	books, newspaper, etc.	32159010; All HS codes of Chapter 49
23	wool, cotton, wool top	5101; 51031010; 52010000; 52030000; 51051000, 51052100, 51052900
24	Carpets and other textile floor coverings; Special woven fabrics; tufted textile fabrics, etc.	All HS codes of Chapter 57;         All HS codes of Chapter 58
25	Knitted or crocheted fabrics; Articles of apparel and clothing accessories; non-knitted or crocheted clothing and accessories	All HS codes of Chapters 60-62
26	Other textile products	6301-6304; 6306-6309
27	Footwear, headgear, umbrellas, sticks, whips and parts thereof; prepared feathers and articles thereof; artificial flowers; human hair products	All HS codes of Chapter 64; 6504-6507;  All HS codes of Chapters 66-67
28	Ceramic products	6910-6912
29	Glass products	7013; 70200091, 70200099
30	Natural or cultured pearls, precious or semi-precious stones, precious metals, clad with precious metal and articles thereof;	Other all HS codes of Chapter 71, except 7112
31	Steel products	7323-7324
32	Copper products	7418, 74199950
33	Aluminum products	7615
34	Household tools; kitchen or tableware; non-electric base metal , bells, etc.	82055100; 8210; 82119100; 8213; 8214; 8215; 83013000; 8306
35	Air conditioner; household refrigerators; household dishwasher; household washing machine; household sewing machine and other household appliances	84151010-84158300; 84181010-84182990, 84183021, 84183029, 84184021, 84184029, 84185000; 84212110, 84213910, 84219910; 84221100; 84231000; 84248910; 8450; 84511000; 84521010-84521099; 84529011-84529019
36	Micro computers and peripherals; electronic calculators	84433110, 84433190, 84433211, 84433212, 84433213, 84433219; 8470; 84713000, 84714140, 84714940, 84715040, 84716050, 84716060, 84716071, 84716072, 84716090, 84717090; 85235110, 85235120; 85258013; 85284100, 85285110, 85285190, 85286100	The code 84716090 refers only to IC card reader; The code 84717090 refers only to mobile hard disk; The code 85258013 refers only to web cameras for computer use
37	Household electric appliances; portable lights; telephones; sound equipment; VCR; player; tape; data storage devices, etc.; cameras; TV	8509-8510; 85121000; 8513; 85161010-85162100, 85162920, 85162931-85162939, 85163100, 85164000-85167990; 85171100-85171220, 85171800, 85176299, 85176910, 85176990; 85181000-85185000; 8519; 8521; 8523; 85258012-85258013, 85258022-85258029,  85258032-85258039; 8527; 85284910, 85284990, 85285910, 85285990, 85286910, 85286990, 85287110-85287300	The code  85176990 refers only to videophone
38	Vehicle	8701-8703; 8711-8712; 8715; 87161000
39	aircraft	8801; 88021100-88024020; 8804
40	ship	8901; 8903
41	Camera orcamcorderlens; telescope; cameras	85258022-85258029; 90021131, 90021139; 90051000; 90064000, 90065100, 90065300, 90065990
42	clock	9101-9103, 9105-9106
43	musical instrument	9201-9208
44	Seating device; Other furniture; spring mattress, bedding; lamps; mobile homes	94012010-94018090; 94032000, 94034000-94038990; 9404; 94051000-94052000, 94053000; 9406
45	toy, game products, sports products	All HS codes of Chapter 95
46	Brushes, cosmetic brushes and similar pen; travel goods; button; ball-point pen; pencil; lighters	96033010-96033090; 9605; 9606; 9608; 9609; 9613-9617; 9619
47	Art, collectiblesand antiques	All HS codes of Chapter 97

5. Other commodities belonging to 20 taxable goods out of the list above.

6. Other goods without relation to production.


The goods without bonded treatment at the "first line" include:

1. The goods prohibited by China law or regulations from bonded treatment;

2. The goods banned by the state from import;

3. The goods imported for commercial real estate development projects, i.e. the equipment and facilities (elevator, air conditioner, cement, steels, marble, lantern, etc.) used for building hotel, office building, villa, apartment, shopping mall, entertainment venue, catering venue, etc.

4. Consumption goods for self-use by individuals, enterprises and administrations, the same as the items "4" and "5" under Article 2.

5. The goods listed in the processing-trade-banned catalog.

6. Other goods without relation to production.


The Ministry of Finance may arrange for timely adjustment of the above-mentioned lists of goods that are not tax-exempted or without bonded treatment at the "first line".

This Notice shall enter into force upon the formal acceptance and enablement of the supervisory facilities of Pingtan Comprehensive Experimental Area.


The Ministry of Finance of China
The General Administration of Customs of China
The State Administration of Taxation of China
September 3, 2013