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Circular on Exempting Import Duties from Imported Articles Used for Coal Bed Methane Exploration and Development Projects during the “13th Five-year Plan” Period

Document No.:

Taxes:Resource Tax,Comprehensive Taxation

Date of Promulgation:2016-09-28

IssueDepartment:Ministry of Finance,General Administration of Customs,State Administration of Taxation

Date of Implementatio:2016-09-28



Finance Departments (Bureaus) and State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, Finance Bureau of Xinjiang Production and Construction Corps, Sub-administration of Customs of Guangdong and all Customs Offices directly affiliated to the General Administration of Customs,

To support coal bed methane exploration and development and gas control in coal mines, upon approval by the State Council, tax policies concerning imported articles used for coal bed methane exploration and development projects are hereby notified as follows:

I. From January 1st, 2016 to December 31st, 2020, China United Coal bed Methane Co., Ltd and its domestic and overseas partners (hereinafter referred to as China United Coal bed Methane Company) shall be exempted from import duties and VAT at the importation stage when they import equipment, apparatus, accessories and special tools (for details, please see the List of Tax-free Imported Articles Used for Exploring and Developing Coal bed Methane, herein after referred to as the List of Tax-free Articles), which cannot be produced within China or whose performance cannot meet requirements and which are directly used for exploration and development of coal bed methane exploration and development projects conducted within the territory of China.

II. Other domestic units exploring and developing coal bed methane shall, before actually reporting importation of related articled to a higher organ, make an application to the Ministry of Finance according to relevant procedures. After the Ministry of Finance makes the accreditation by consulting with the General Administration of Customs and the State Administration of Taxation, they are allowed to enjoy the aforementioned preferential tax policies by referring to China United Coal bed Methane Company.

III. Enterprises, which provisionally import articles listed in the List of Tax-free Articles for exploration and development projects which meet the circular’s requirements, shall be exempted from import duties and VAT at the importation stage. When the articles are imported, the customs shall deal with the procedures by regarding them as provisionally imported ones. For articles, which exceed the importation deadline prescribed by the customs but which are still in use, the deadline can be extended after the customs makes an examination and confirmation. Those enterprises, whose articles are within the provisional importation time limit (inclusive of the extended time limit), shall be exempted from import duties and VAT at the importation stage in accordance with the circular.

IV. Enterprises, which import articles listed in the List of Tax-free Articles for exploration and development projects which meet the circular’s requirements by means of leasing, shall be exempted from import duties and VAT at the importation stage. For those, which import articles beyond the List of Tax-free Articles by means of leasing, taxes shall be levied and collected in accordance with relevant rules and regulations.

V. For details about specific management rules for exempting from import duties on imported articles used for exploration and development projects prescribed by the circular, please see the attachment.


Attachment: Management Rules for Exempting from Import Duties on Imported Articles Used for Coal bed Methane Exploration and Development Projects



The Ministry of Finance, the General Administration of Customs and the State Administration of Taxation

September 28th, 2016


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