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Ministry of Finance, State Administration of Taxation
Circular of the Ministry of Finance and the State Administration of Taxation on Readjusting the Export Rebates Rate for such Products
as Coal Tar etc.
Cai Shui [2005] No.184
December 23, 2005
Departments (Bureaus) of Finance, Bureaus of State Taxes in all provinces, autonomous regions, and municipalities directly under the
Central Government, and cities specially designated in the state plan, and Bureau of Finance of the Xinjiang Production and Construction
Corps:
With the approval from the State Council, the export rebates rate for these products as follows shall be readjusted as of the date
of January 1, 2006:
I.
Export rebates policy for coal tar, peltry, wet blue hides, wet leather and dry leather shall be abolished. Please see Annex I for
details.
II.
The export rebates rate for the 25 kinds of pesticides, disperse dye, mercury, tungsten, zinc, tin, antimony and their products, magnesium
metal and its primary products, disodium sulphate and paraffin wax as listed in the Rotterdam Convention on the Prior Informed Consent
Procedure for Certain Hazardous Chemicals and Pesticides in International Trade (PIC Convention), and the Stockholm Convention on
Persistent Organic Pollutants (POPS Convention) shall be readjusted to 5%. Please see Annex II for details.
This circular is hereby given.
Annexes:
1.
Catalogue for Export-rebates-abolished Commodities
2.
Catalogue for Commodities with a Readjusted Export Rebates Rate of 5% htm/e04659.htm New Page 1
Annex I.
Catalogue for Export-Rebates-Abolished Commodities
|
Serial Number
|
Tariff Heading
|
Name of Commodity
|
|
1
|
2706
|
Tar and other mineral tar distilled from coal, lignite or peat, whether or not dehydrated or partly distilled, including
refined tar
|
|
2
|
4101
4102
4103 |
Peltry subject to the antecedent tariff heading
|
|
3
|
4104
4105
4106 |
Leather subject to the antecedent tariff heading
|
|
4
|
4301
|
Raw fur
|
Annex II.
Catalogue for Commodities with a Readjusted Export Rebates Rate of 5%
|
Serial Number
|
Tariff Heading
|
Name of Commodity
|
|
1
|
28331100
|
Disodium sulphate
|
|
2
|
27122000
27101994 |
Paraffin wax
|
|
3
|
32041100
|
Disperse dyes and its essential
|
|
4
|
28054000
|
Mercury
|
|
5 |
81041100
81041900
81042000
81043000 |
Magnesium metal subject to the antecedent tariff heading |
|
6 |
28418010
28418040
28259012
28259019.10
28259011
28418020
28418030
28499020
81011000.11
81011000.19
81011000.90
81019400
28259019.90 |
Tungsten and tungsten products subject to the antecedent tariff heading |
|
7 |
80011000.10
80011000.90
80012020
80012010
80012090
80030000
80040000
80060000
80020000 |
All tins, tin products and waste tin particles subject to the antecedent tariff heading |
|
8 |
79011100
79011200
79012000
79020000 |
Zinc, zinc alloy and waste zinc particles subject to the antecedent tariff heading |
|
9 |
81101010
81101020
81109000
28258000
81102000 |
Antimony, antimony products and waste antimony particles subject to the antecedent tariff heading |
|
|
|
Pesticide |
|
10 |
2918900010 |
2,4,5-Trichlorophenoxyacetic acid |
|
11 |
2903590010 |
Aldrin , Heptachlor and Chlordane |
|
12 |
2930909029 |
captafol and methamidophos |
|
13 |
2918199020 |
Acaraben |
|
14 |
2910900010 |
Dieldrin and endrin |
|
15 |
2908909010 |
Dinitro-ortho-cresol (DNOC) and its salts |
|
16 |
2903309020 |
Dibromoethane |
|
17 |
2924199020 |
Fluoroacetamide subject to the antecedent tariff heading |
|
18 |
2903510010
29035100101
29035100102 |
Lindane |
|
19 |
2903510090 |
1,2,3,4,5,6-HCH |
|
20 |
29036200 |
Hexachlorobenzene and DDT |
|
21 |
2921430030 |
Chlordimeform |
|
22 |
2924199010 |
Monocrotophos and Phosphamidon |
|
23 |
2920100010 |
Methyl-parathion and Parathion |
|
24 |
2908109010 |
Pentachlorophenol |
|
25 |
2903590020 |
Camphechlor |
|
26 |
2903590030 |
Dodecachloropentacyclo |
|
27 |
2931000012 |
Chloroethane Benzene subject to the antecedent tariff heading |
|
28 |
28429000 |
Mercury Arsenide and Mercury Rhodanate subject to the antecedent tariff heading |
|
29 |
2851009090 |
Mercury Arsenide subject to the antecedent tariff heading |
|
30 |
28342990 |
Mercuric Nitrate, Mercurous Nitrate and Mercuric Sulphate subject to the antecedent tariff heading |
|
31 |
2826190090 |
Mercuric fluoride subject to the antecedent tariff heading |
|
32 |
28121049 |
Mercuric chloride subject to the antecedent tariff heading |
|
33 |
2812900090 |
Mercuric Iodide subject to the antecedent tariff heading |
|
34 |
2931000029 |
Mercuric acetate and other organic mercury subject to the antecedent tariff heading |
|
35 |
28380000 |
Mercuric thiocyanate, potassium mercuric thiocyanate and ammonium mercuric thiocyanate subject to the antecedent
tariff heading |
|
36 |
28274900 |
Mercury amide chloride and Mercurate-tetrachloro-dipotassium subject to the antecedent tariff heading |
|
37 |
28275900 |
Mercuric bromide and mercuric iodide subject to the antecedent tariff heading |
|
38 |
28259090 |
Mercuric oxide and mercurous oxide subject to the antecedent tariff heading |
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