Notice on the List of Import and Export Commodities Not Exempted from Duty in the Border-Ministry Mutual Market Trade
Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Yunnan, Tibet, Xinjiang and other provinces (autonomous regions) Department of Finance, Xinjiang Production and Construction Corps Bureau of Finance, the State Administration of Taxation in Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Yunnan, Tibet, Xinjiang and other provinces (autonomous regions) Taxation Bureau, Hohhot, Manzhouli, Dalian, Changchun, Harbin, Nanning, Kunming, Lhasa, Urumqi Customs:
In order to improve the border trade support policy and optimize the policy environment for the diversified development of the border trade, we hereby notify the following issues related to the non-tax-exempted list of imported and exported commodities for the border trade:
I. List of imported goods not exempted from duty in the border trade between the people of China and other markets
Except for the commodities listed in the Negative List of Imported Commodities for Border People's Reciprocal Trade, border people can import them through reciprocal trade. The list of non-tax-exempted commodities imported through the border-trade is attached in the Annex. The duty-free quota for imports through the border-people mutual trade is calculated and utilized on an individual basis.
II. List of non-tax-exempted commodities exported from the border-trade market
In addition to commodities whose export is prohibited by the State and which may not be exported duty-free through the border trade, commodities subject to export tariffs and commodities for which export tax rebates have been canceled are included in the list of commodities not to be exempted from tax in the border trade.
iii. other relevant matters
The Ministry of Finance, in conjunction with relevant departments, will dynamically adjust the list of non-tax-exempted import and export commodities for the border trade in accordance with the actual situation of the development of the border trade.
This Circular shall be implemented as of the date of issuance. The Circular of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the List of Commodities Imported and Exported from and to the Border Mutual Market that are not Exempted from Duty (Caixin Tariff [2010] No. 18) is also repealed.
Notice is hereby given.