ANNOUNCED AS TEMPORARYNo
Internal taxation of imports
On April 1, 2012, the Ministry of Finance (MOF), the State Administration of Taxation (SAT) and the General Administration of Customs (GAC) jointly released the Notice on Import Policy of Encouraging Popular Science Industry (CaiGuanShui '2012' NO.4), providing preferable treatment for importing some products for public popular science use.
According to the Notice, within the period from January 1, 2012 to December 31,2015, science & technology museums, natural history museums and planetariums (stations), meteorological stations, seismic stations, university researching institutions opening to the public, are exempted from any imported tariffs or import VAT. And according to this Notice, 13 kinds of commodities (all 8 digits under customs tariff code) for public popular science use will be exempted from imported tariffs and import VAT.
Although this Notice came into effect from January 1, 2012, it was released to the public on April 1, 2012, three months later after its coming into effect.
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