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