Home > Tax Incentives > Text

Tax IncentivesIn case of divergence of interpretation, the Chinese text shall prevail.

 Notice on Relevant Issues Concerning Adjusting the Implementation Mode of the Policies on Exempting Custom Duties from the Imported Seeds and Provenances for Year 2015

Document No.:

Taxes:Tax Incentives

Date of Promulgation:

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

Date of Implementatio:2015-09-14


Ministry of Agriculture, State Forestry Administration, Financial Departments (Bureaus), State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State budgetary plan, Financial Bureau of Xinjiang Production and Construction Corps, Guangdong sub-administration of General Administration of Customs and all customs offices,

In accordance with the Decision of the State Council on Abolishing Non-administrative Examination and Approval Items (GuoFa [2015] No.27), the Ministry of Agriculture’s “examination and approval of exempting custom duties from imported agricultural seeds and provenances” and the State Forestry Administration’s “examination and approval of imported provenances of the breeding wild animals and plants” shall be abolished from May 10th, 2015. To ensure that the implementation of the tax exemption policies on the imported seeds and provenances conforms to the spirit of GuoFa [2015] No.27 Document, relevant issues concerning adjusted implementation of the Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Plan of Exempting Custom Duties from Imported Seeds (Seedlings), Breeding Stock (Fowls), Fish Species (Fry) and the Provenances of Breeding Wild Animals and  Plants in 2015 (CaiGuanShui [2015] No. 9) are hereby notified as follows:

I. On and after May 10th, 2015, the Ministry of Agriculture and the State Forestry Administration shall use the adjusted forms in examining and approving the importation (exportation) of breeding stock (fowls), fish species (fry) and seeds (seedlings), the importation of tree seeds and seedlings (for breeding) and the importation (exportation) of wild animals and plants and meanwhile specify and confirm whether the imported species and quantities conform to the duty-free species and quantity scope as stipulated by CaiGuanShui [2015] No. 9 Document. For the transferable and marketable duty-free species and quantity scope, they shall write “transferable and marketable” in the column of “End use”.

The adjusted forms are valid within the Gregorian calendar year. See their names and formats in Attachments 1, 2 and 3. The import entities shall strictly follow duty-free species, quantities and end uses to make a declaration of imported seeds or provenances with the customs.

II. When the import entities apply to go through tax deduction or exemption procedures with the above-mentioned printed forms issued by the Ministry of Agriculture or the State Forestry Administration, the customs shall receive the application and carry out the procedures of examining, approving and confirming the tax deduction and exemption.

Where the VAT at the importation stage on the seeds and provenances imported by the above-mentioned import entities falling into the tax deduction scope has been paid but has not yet been declared to credit the input VAT payable, the import entities shall apply for tax refund with the customs upon the Certification of Not Having Credited the Input VAT Payable of the Imported Seeds and Provenances (see Attachment 4) issued by the in-charge taxation authorities, and then the customs shall refund the levied VAT at the importation stage after handling the examination and verification procedures for tax deduction or exemption. Where those fail to apply for the refund, the VAT shall not be refunded to them.

III. The notice shall be valid from the date on which it is circulated to December 31st, 2015.

The notice is hereby given.


Ministry of Finance

General Administration of Customs

State Administration of Taxation

September 14th, 2015


Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages


All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093


Tel: 61943289 - 8001