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Circular on Adjusting the Excise tax Imposed on Cars at the Importation Stage

Document No.:

Taxes:Consumption Tax,Administration of Tax Levy & Collection,Import & Export Tax

Date of Promulgation:2016-12-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2016-11-30



The General Administration of Customs,

To guide reasonable consumption, adjust income distribution and promote energy conservation and emission reduction, upon approval by the State Council, the excise tax imposed on cars at the importation stage has been adjusted. Relevant matters are hereby notified as follows:

The excise tax imposed on taxable (excise tax) super luxurious cars with the duty-paid value of 1,300,000 and more, imported by staff of Chinese embassies and consulates, foreign institutions in China and their personnel and non-resident inhabitants for self-use according to intergovernmental agreements, shall be calculated by adding the tax rate at the production (importation) stage and that at the retail stage (10%) and shall be collected by the customs on behalf of taxation authorities. Specific taxable items are in the attachment.

The circular shall be executed from December 1st, 2016.

Attachment: The Table of Taxable Items and Rates of the Excise tax at the Importation Stage


The Ministry of Finance and the State Administration of Taxation

November 30th, 2016


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