IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jun 2009 | Removal date: open ended
Still in force

Internal taxation of imports

On 31 May 2009, the State Administration of Taxation issued an Announcement of the Reimposition the Import VAT on Sulphur (Zongshugonggao '2009' No.28).
 
According to this document, importers of sulphur product no longer enjoy the exemption from VAT. Since May 2008, the stated imports were exempted from a VAT of 17 percent.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

342 Basic inorganic chemicals n.e.c.
2802 Sulphur, sublimed or precipitated; colloidal sulphur.
280200 Sulphur, sublimed or precipitated; colloidal sulphur.
345 Miscellaneous basic chemical products
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.
250300 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

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