Ministry of Finance, General Administration of Customs and State Administration of Taxation, Circular Concerning the Import Tax and Duty Policy of the China (Guangdong) Pilot Free Trade Zone

财政部、海关总署、国家税务总局关于中国（广东）自由贸易试验区有关进口税收政策的通知

July 02, 2015 | BY

clpstaff &clp articles &

Customs duties reduced in Guangdong FTZ.

Clp Reference: 2100/15.05.20 Promulgated: 2015-05-20 Effective: 2015-04-21

Issued: May 20 2015

Effective: April 21 2015



Main contents: The import tax and duty policies trialed in the China (Shanghai) Pilot Free Trade Zone may, in principle, be trialed in the Guangdong FTZ (Article 1).



The optional customs duty levy policy shall be carried out on a trial basis in zones under special customs surveillance in the FTZ, that is to say, import stage value-added tax and consumption tax shall be levied as per regulations on goods produced and/or processed by enterprises established in zones under special customs surveillance in the FTZ and sold in China proper via “second line1” but, pursuant to an application by such an enterprise, the policy of levying customs duties on such domestically sold goods based on their corresponding imported materials and components or their actual state as reported for inspection shall be implemented on a trial basis (Article 2).



Subject to strict implementation of the policy of import and export duties and taxes on goods, the establishment of bonded display and trading platforms in zones under special customs surveillance in the FTZ shall be permitted (Article 3).



Related legislation: General Plan for the China (Guangdong) Pilot Free Trade Zone



1. The boundary between the FTZ and China proper.

clp reference:2100/15.05.20(1)promulgated:2015-05-20effective:2015-04-21

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]