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: 12 May 2011 | Removal date: open ended
Still in force

Import tariff

 On 12 May 2011, the General Administration of Customs issued the Annoucement on the Measures of Customs for Supporting the Development of the Software and Integrated Circuit Industries (Announcement '2011' No.30).
 
According to this Announcement, equipment imported by certified software enterprises for their own use shall be exempted from import tariffs. However, the imports remain subject to import value-added tax under the relevant provisions.
 
The VAT on imports of raw materials, consumables for self-use as well as spare parts of manufacturing equipment is waive for certain companies. These companies include the manufacturers of integrated circuits whose line width is less than 0.25 microns, companies with a revenue exceeding 8 billion Yuan (USD 160 million), or purchases of a certified manufacturer that produces integrated circuits whose line width is less than 0.8 microns (including 0.8 microns).
 
The described measure does not apply to commodities listed in the Catalogue of Imported Commodities Not Exempted from Tax for Foreign-funded Projects and the Catalogue of Imported Commodities Not Exempted from Tax for Domestic Investment Projects.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

449 Other special-purpose machinery & parts
8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter
848610 Machines and apparatus for the manufacture of boules or wafers
848620 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits
848630 Machines and apparatus for the manufacture of flat panel displays
848640 Machines and apparatus specified in Note 9 (C) to this Chapter
848690 Parts and accessories
471 Electronic valves & tubes; electronic components; parts
8542 Electronic integrated circuits.
854231 Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits
854232 Memories
854233 Amplifiers
854239 Other
854290 Parts
478 Packaged software
831 Management consulting & management services; ITC services
843 On-line content

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