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

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

July 02, 2015 | BY

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Customs duties reduced in Tianjin FTZ.

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 Tianjin 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).

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