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Supplementary Circular of Ministry of Finance, General Administration of Customs and State Administration of Taxation on Relevant
Issues of Adjusting Export Tax Refund Rate of Some Commodities
Cai Shui [2006] No. 145
September 29, 2006
The competent departments of finance and taxation in all provinces, autonomous regions, municipalities directly under the central
government and cities specifically designated in the state plan, Guangdong Sub-Administration of China Customs, Special Commissioners’
Office in Shanghai and Tianjin, the customs offices directly affiliated to the General Administration of Customs, and the Bureau
of Finance in Xinjiang Production & Construction Corps:
As of the distribution of the Circular of Ministry of Finance, State Development and Reform Commission, Ministry of Commerce, General
Administration of Customs and State Administration of Taxation on Adjusting Export Tax Refund Rate of Some Commodities and Supplementing
the Prohibited Catalogue for Processing Trade (Cai Shui [2006] No. 139), some problems in its implementation and its appendix have
been reported and it is hereby supplemented as follows:
I
I.
Provisions of Tax Refund Rate of Commodities Listed in the Appendix of the
Document Cai Shui [2006] No. 139
1.
1.
Commodities which apply the original tax refund rates. The commodities as
follows in the “List of Commodities with Reduced Export Tax Refund Rates”
still apply the original tax refund rates:
Sequence
Number |
Chapter |
Tariff Code |
Name |
Original Tax Refund Rate |
| 844 |
63 |
63090000 |
Old clothes |
0 |
| 967 |
72 |
72181000 |
Stainless
ingot and other primary products |
0 |
| 968 |
72189100 |
Semi-finished stainless steel products of rectangular
cross section |
0 |
| 969 |
72189900 |
Other semi-finished stainless steel products |
0 |
| 996 |
72241000 |
Other alloy ingots and primary products |
0 |
| 997 |
72249010 |
Rough wrought bars, individual weight 0 tons |
0 |
| 998 |
72249090 |
Other alloy steel billets |
0 |
| 1108 |
80 |
80030000 |
Stannum and stannum alloy poles, bars and filaments |
5 |
| 1109 |
80040000 |
Stannum and stannum alloy plates, sheets and strips,
thickness >0.2mm |
5 |
2.
2. Delete two
commodities from the “List of the List of Commodities with Reduced Export
Tax
Refund Rates”, i.e. “unalloyed nickel powder and flaky powder”, No. 1081
and Tariff Item No. 75040010, and “alloy nickel
powder and flaky powder”,
No. 1082 and Tariff Item No.75040020.
3.
3. The tax
refund rate of “iron or unalloyed steel wire plated or coated with zinc”,
No. 964 and Tariff Item No.72172000 in the “List
of the Commodities with Reduced Export Tax Refund Rates”, shall be 8%.
4.
4. Adjust the
Tariff Item of certain export commodities in the “List of the Commodities
with
Reduced Export Tax Refund Rates”.
a.
a. “Other
polyvinyl plates, sheets and strips”, No. 99 and Tariff
Item No.39201090,
is split into “Ethylene-tetrafluoroethylene Film”, Tariff Item No.75040010 and with a tax refund rate of 11%, and
“non-foam
polyethylene plates, sheets, films, foils and riglets”, Tariff Item No.
3920109090, with a tax refund rate of 11%.
b.
b. “Other
propylene polymer plates, sheets and strips”, No. 101 and Tariff
Item
No.39202090, is modified into “non-foam polypropylene plates, sheets,
films, foils and riglets”, Tariff Item No.3920209090″
and with a tax refund
rate of 11%.
c.
c. “Polyvinyl chloride plates, sheets, films, foils and
riglets, plasticizer by weight%”,
No. 103 and Tariff Item No.39204300, is modified into
“polyvinyl
chloride plates, sheets, films, foils and riglets”, Tariff
Item No.3920430090
and with a tax refund rate of 11%.
d.
d. “Polyvinyl
chloride plates, sheets, films, foils and riglets, plasticizer by weight6%”,
No. 104 and Tariff
Item No.39204900, is modified into “other polyvinyl chloride plates, sheets,
films, foils and
riglets”, Tariff Item No.3920490090 and with a tax refund
rate of 11%.
e.
e. “Bamboo
throwaway chopsticks”, No. 192 and Tariff Item No.44190032, is modified
into “other
bamboo throwaway chopsticks”, Tariff Item No.4419003290 and with a tax refund
rate of 11%.
5.
5. Add the commodities as follows in the “List of
Commodities without Export Tax Refund
Rates”: “pure magnesium oxide”, Tariff Item No.25199091,
“other magnesium oxide”, Tariff Item
No.219909990, and “wollastonite”,
Tariff Item No.25309091.
6.
6. Adjust the
Tariff Item and the name of certain commodities in the “List of Export
Commodities with Raised tax Refund Rates”. The name of the commodity No. 192
is “gas chromatograph”, and that of No. 169
is “palmitostearin”.
The Tariff
Item of “computer
parts and accessories (including magnetic head and memory bar)”,
which is
originally No.84733090
and the commodity code No. 14, is
split to two, i.e. No. 84733010 and No. 84733090.
The magnetic head and the
memory bars of supercomputers, mainframe computers, medium-sized computers and
minicomputers
are incorporated into Tariff Item No. 84733010 and the reserved
memory bar of microcomputers and other automatic data processing
equipment is
included into Tariff Item No. 84733090.
II.
Clarify the Catalogue of Commodities with Export Tax Refunds Cancelled before
the Document Cai Shui [2006] No.139
The
Document Cai Shui [2006] No.139
has clearly stated: “List the commodities with export tax refunds cancelled
now and before
into the catalogue of prohibited processing trade. Collect import
tariff and import linkage tax from commodities listed in the
catalogue of
prohibited processing trade”. The appendix of the document nevertheless does
not include the catalogue of commodities
whose export refunds had already been
cancelled. It is hereby supplemented with “Catalogue
of Commodities with Export Tax Refund
Cancelled Before September 15, 2006”,
which consists of the commodities whose export tax refund had already been
cancelled
before the present adjustment. See the appendix for details.
Appendix:
“Catalogue of Commodities with Export Tax Refund Cancelled Before September
15, 2006”
Appendix:
Catalogue of Commodities with Export Tax Refund Cancelled Before
September 15, 2006
| No. |
Tariff
Item |
Name
of Commodity |
| 1 |
03019210 |
Eel fry |
| 2 |
05061000 |
Bone, horn and column, unprocessed or degreased,
initially processed (unslit), treated with acid or degummed; powder of
the above products |
| 3 |
05069011 |
| 4 |
05069019 |
| 5 |
05069090 |
| 6 |
2504 |
Natural graphite |
| 7 |
2508 |
Other clay, etc. |
| 8 |
2510 |
Natural calcium phosphate,
calcium
alumina phosphate, and
phosphate chalk |
| 9 |
25191000 |
Magnesium products under the previous tariff item
numbers |
| 10 |
25199010 |
| 11 |
25199020 |
| 12 |
25199030 |
| 13 |
2519909910 |
| 14 |
25261020 |
Talcum products under the previous tariff item numbers |
| 15 |
25262020 |
| 16 |
25292100 |
Fluorite products under the previous tariff item numbers |
| 17 |
25292200 |
| 18 |
25309020 |
Rare earth |
| 19 |
25309099 |
Magnesium products under the previous tariff item
numbers
(bricks of magnesia waste) |
| 20 |
Chapter 26 |
Ore, slag and calx, including ore and concentrate of
iron, manganes, copper, nickel, cobalt, aluminum, zinc, stannum, chrome,
tungsten, uranium, titanium, columbium, tantalum, vanadium, molybdenum
and noble metals, and other residues,
scoria and calx |
| 21 |
27011210 |
Caking coal |
| 22 |
27040010 |
Coke and semi-coke |
| 23 |
2706 |
Tar and other mineral tar distilled from coal, lignite
or peat, dehydrated or partly distilled, remade tar included |
| 24 |
27101110 |
Motor and aviation gasoline |
| 25 |
27101120 |
petroleum
naphtha |
| 26 |
27101911 |
Aviation kerosene |
| 27 |
27101912 |
Lamp kerosene |
| 28 |
27101921 |
Light
diesel oil |
| 29 |
27101922 |
Fuel oil No.5-7 |
| 30 |
27101929 |
Other diesel oil and fuel
oil |
| 31 |
27101991 |
Lubricating oil |
| 32 |
27101992 |
Lubricating grease |
| 33 |
27101993 |
lube
base oil |
| 34 |
27101999 |
Other heavy oil; unnamed
products with the above oil as the basic elements |
| 35 |
27109100 |
Waste oil |
| 36 |
27109900 |
| 37 |
28046900.1 |
Silicon metal products
under
the previous tariff item numbers |
| 38 |
28047010 |
Phosphor |
| 39 |
28047090 |
Rare Earth Products under the Previous Tariff Item
Numbers |
| 40 |
28053011 |
| 41 |
28053012 |
| 42 |
28053019 |
| 43 |
28053021 |
| 44 |
28053029 |
| 45 |
28181000 |
Artificial corundum |
| 46 |
28182000 |
Aluminum oxide |
| 47 |
28183000 |
| 48 |
2826900010 |
Potassium
fluotantalate |
| 49 |
28461010 |
Rare earth oxide products
under the previous tariff item numbers |
| 50 |
28461020 |
Rare earth salt products
under
the previous tariff item numbers |
| 51 |
28461030 |
| 52 |
28461090 |
| 53 |
28469011 |
Rare earth oxide products
under the previous tariff item numbers |
| 54 |
28469012 |
| 55 |
28469013 |
| 56 |
28469014 |
| 57 |
28469019 |
| 58 |
28469028 |
Rare earth salt products
under
the previous tariff item numbers |
| 59 |
28469029 |
| 60 |
28469030 |
| 61 |
28469048 |
| 62 |
28469049 |
| 63 |
28469090 |
| 64 |
28491000 |
Calcium carbide |
| 65 |
28492000 |
Silicon carbide products
under the previous tariff item numbers |
| 66 |
29022000 |
Benzene |
| 67 |
3004909020 |
Pacilitaxel products |
| 68 |
3102100010 |
Carbamide products |
| 69 |
3102100090 |
| 70 |
31028000 |
| 71 |
3105300010 |
Diammonium
phosphate, monoammonium phosphate |
| 72 |
3105300090 |
| 73 |
31054000 |
| 74 |
3824909010 |
Silicon carbide products
under the previous tariff item numbers |
| 75 |
4101 |
Raw fur under the previous
tariff item numbers |
| 76 |
4102 |
| 77 |
4103 |
| 78 |
4104 |
Leather
under
the previous tariff item numbers |
| 79 |
4105 |
| 80 |
4106 |
| 81 |
4301 |
Raw furskin |
| 82 |
4401 |
Fuel wood, wood in chips or particles, sawdust, wood
waste and scraps |
| 83 |
4403 |
Log |
| 84 |
4404 |
Hoopwood, split wooden poles, sheets and
chipwood, etc. |
| 85 |
4405 |
Wood-Wool, Wood Powder |
| 86 |
4407 |
Wood sawn or chipped lengthwise, or sliced or peeled,
more than 6mm thick |
| 87 |
4408 |
Facing sheets, etc., more than 6mm thick |
| 88 |
4409 |
Lumber continuously shaped along any of its edges, ends
and faces |
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