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Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Releasing the 2015 Annual Duty-free Import Plan for Seed (Seedling), Breeding Stock (Poultry), Fish Fingerlings (Fry) and Wild Animal and Plant Species for Breeding or Seeding Purposes

Document No.:

Taxes:Tax Incentives

Date of Promulgation:

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

Date of Implementatio:2015-03-24


Financial offices (bureaus), state taxation bureaus of all provinces, autonomous regions, municipalities, cities specially designated in the state budgetary plan, the financial bureau of Xinjiang Production and Construction Corps, Guangdong Branch of the General Administration of Customs, all customs offices directly under the General Administration of Customs:


Upon approval by the State Council, the imported seed (seedling), breeding stock (poultry), fish fingerlings (fry) and wild animal and plant species for breeding or seeding purposes shall be exempted from VAT at the stage of importation during the “12th Five Year” period. According to the provisions of relevant policies and administrative measures, the “2015 Annual Duty-free Import Plan of the Ministry of Agriculture for Seed (Seedling), Breeding Stock (Poultry) and Fish Fingerlings (Fry)” and the “2015 Annual Duty-free Import Plan of the State Forestry Administration for Seed (Seedling) and Wild Animal and Plant Species for Breeding or Seeding Purposes” have been verified, the relevant import formalities shall be dealt with according to the “Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Exempting Seed (Seedling), Breeding Stock (Poultry), Fish Fingerlings (Fry) and Wild Animal and Plant Species for Breeding or Seeding Purposes from VAT at the Stage of Importation, and Releasing the 2011 Annual Import Plan” (CaiGuan Shui [2011] No.36).


Ministry of Finance

General Administration of Customs

State Administration of Taxation


March 24, 2015



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