Five departments to adjust the tax policy on imports of major technology and equipment related to the catalog

A few days ago, five departments on the adjustment of majorskillEquipment import tax policy related catalog, notice see below:

I. The Catalogue of Major Technical Equipment and Products Supported by the State for Development (2025 Edition) (Annex 1), the Catalogue of Imported Key Components and Raw Materials for Major Technical Equipment and Products (2025 Edition) (Annex 2), and the Catalogue of Imported Major Technical Equipment and Products Not Exempted from Duty (2025 Edition) (Annex 3) shall be implemented from March 1, 2025 onwards.

Second, for the February 28, 2025 (including February 28) approved in accordance with or compared to the "State Council on the adjustment of tax policy on imported equipment notice" (Guo Fa [1997] No. 37) to enjoy preferential policies on import tax projects and enterprises in August 31, 2025 (including August 31) imported equipment, continue to be in accordance with the "Ministry of Industry and Information Technology Ministry of Finance General Administration of Customs Notice of the State Administration of Taxation of the National Energy Administration on the Adjustment of the Relevant Catalog of Import Tax Policy for Major Technical Equipment (MIIT Lianzhongzhuang [2021] No. 198) and Announcement of the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation on the Adjustment of the "Catalogue of Imported Commodities Not Exempted from Taxation in Domestic Investment Projects" (No. 83 of 2012) are carried out.

Third, on February 28, 2025 (including February 28), held in China International Import Expo, China International Trade Fair for Services and international exhibitions in the central and western regions of the tax incentives for the sale of imported exhibits sold during the exhibition period of international exhibitions under the tax incentives, the sale of imported exhibits sold during the exhibition period continue to be in accordance with the Ministry of Industry and Information Technology, Union of Heavy Equipment 〔2021〕 No. 198; March 1, 2025 and later Those organized after March 1, 2025, shall be implemented in accordance with this Circular.

IV. The sales performance requirements set out in annexes 1 and 2 are used only to determine the list of tax-exempt enterprises. For imported key components and raw materials listed in Annex 2, the duty-free implementation period is up to and including December 31 of the year. The tariff codes listed in Annex 2 and Annex 3 are for reference only, and the specific scope of goods is subject to the name of the equipment and technical specifications.

Fifth, in case of unclear understanding of the scope of goods listed in the directory and other special matters, enterprises and relevant units can be reported to the Ministry of Industry and Information Technology through the competent provincial departments of industry and information technology, the Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, the National Energy Administration, a joint interpretation.

Sixth, since March 1, 2025, the "Ministry of Industry and Information Technology Ministry of Finance General Administration of Customs State Administration of Taxation National Energy Administration on the adjustment of tax policy on the import of major technology and equipment related to the directory of the notice" (Ministry of Industry and Information Technology Lianzhongzhuang [2021] No. 198) shall be repealed.

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