Catalogue of the Ministry of Industry and Information Technology and Others Adjusting the Import Tax Policies for Major Technological Equipment

The Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, and the National Energy Administration jointly issued a notice on adjusting the relevant catalogues of import tax policies for major technical equipment (Ministry of Industry and Information Technology [2021] No.
198)
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The original text is as follows
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All provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and Xinjiang Production and Construction Corps in charge of industry and information technology, finance departments (bureaus), Guangdong Branch of the General Administration of Customs, all customs directly under the State Administration of Taxation Bureaus, energy bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government, local regulatory bureaus of the Ministry of Finance, and local commissioner offices of the State Administration of Taxation:

According to the "Notice of the Ministry of Finance, Ministry of Industry and Information Technology, General Administration of Customs, General Administration of Taxation, State Administration of Taxation, Energy Bureau on Printing and Distributing the "Administrative Measures for Import Tax Policies of Major Technical Equipment" (Caiguanxi [2020] No.
2) and "Ministry of Industry and Information Technology, Ministry of Finance, Customs Notice of the State Administration of Taxation and Energy Bureau of the General Administration of Taxation on Printing and Distributing the "Implementation Rules for the Implementation of the Measures for the Administration of Import Tax Policies for Major Technological Equipment" (Ministry of Industry and Information Technology Liancai [2020] No.
118), and in light of changes in domestic and foreign situations, the Ministry of Industry and Information Technology, the Ministry of Finance , the General Administration of Customs, the State Administration of Taxation, and the National Energy Administration have revised the relevant catalogues of import tax policies for major technical equipment
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The relevant matters are notified as follows:

1.
The Catalogue of Major Technical Equipment and Products Supported by the State for Development (2021 Edition) (Annex 1), the Catalogue of Key Components and Raw Materials for Import of Major Technical Equipment and Products (2021 Edition) (Annex 2) and the The Catalogue of Exempted Major Technical Equipment and Products (2021 Edition) (Annex 3) will be implemented from January 1, 2022
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2.
For projects approved before December 31, 2021 (including December 31) that enjoy preferential import tax policies in accordance with or in accordance with the "Notice of the State Council on Adjusting the Tax Policies for Imported Equipment" (Guo Fa [1997] No.
37) and Enterprises, importing equipment before June 30, 2022 (including June 30), continue to follow the "Notice of the Ministry of Finance, Ministry of Industry and Information Technology, General Administration of Customs, General Administration of Taxation, State Administration of Taxation, Energy Bureau on Adjusting the Catalogue of Major Technical Equipment Import Tax Policies" ( Caiguangguan [2019] No.
38) and the Announcement of the Ministry of Finance, National Development and Reform Commission, General Administration of Customs, and State Administration of Taxation on Adjusting the Catalogue of Imported Commodities Not Exempted from Tax Exemptions for Domestic Investment Projects (No.
83 of 2012)
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3.
For the import exhibits sold during the exhibition period of China International Import Expo, China International Service Trade Fair and international exhibitions in the central and western regions held before December 31, 2021 (including December 31) For sex exhibitions, imported exhibits sold during the exhibition period will continue to be implemented in accordance with the Caiguan [2019] No.
38 document; those held after January 1, 2022, will be implemented in accordance with this notice
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4.
The sales performance requirements listed in Annex 1 and Annex 2 are only used to determine the list of tax-exempt enterprises
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For the imported key components and raw materials whose implementation period is listed in Annex 2, the duty-free implementation period ends on December 31 (inclusive) of the year
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The tariff code columns listed in Annex 2 and Annex 3 are for reference only, and the specific commodity scope is subject to the equipment name and technical specifications
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5.
In case of special matters such as unclear understanding of the scope of goods listed in the catalog, enterprises and relevant units may report to the Ministry 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 and the National Energy Administration jointly explained
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6.
From January 1, 2022, the "Notice of the Ministry of Finance, Ministry of Industry and Information Technology, General Administration of Customs, General Administration of Taxation, State Administration of Taxation, Energy Bureau on Adjusting the Catalogue of Import Tax Policies for Major Technical Equipment" (Cai Guan [2019] No.
38) will be repealed
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appendix:

1.
Catalogue of major technical equipment and products supported by the state (2021 edition)

2.
Catalogue of key components and raw materials imported for major technical equipment and products (2021 edition)

3.
Catalogue of major technical equipment and products that are not exempt from duty-free imports (2021 edition)