IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

firm-specific

JUMBO

No

TARIFF PEAK

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

Local sourcing

On 25 December 2008, the Ministry of Finance issued Notice No. 176. Starting from 1 January 2009, the foreign registered firms in China will no longer benefit from the VAT rebate, when they purchase locally produced furniture and office equipment. This incentive to foreign investors was introduced on 20 September 1999 to increase the sales of Chinese office equipment.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

271 Made-up textile articles
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or
940490 Other
369 Other plastics products
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe
940592 Of plastics
371 Glass & glass products
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe
940591 Of glass
381 Furniture
9401 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
940110 Seats of a kind used for aircraft
940120 Seats of a kind used for motor vehicles
940130 Swivel seats with variable height adjustment
940161 Upholstered
940169 Other
940171 Upholstered
940180 Other seats
940190 Parts
9403 Other furniture and parts thereof.
940310 Metal furniture of a kind used in offices
940320 Other metal furniture
940330 Wooden furniture of a kind used in offices
940340 Wooden furniture of a kind used in the kitchen
940350 Wooden furniture of a kind used in the bedroom
940360 Other wooden furniture
940370 Furniture of plastics
940389 Other
940390 Parts
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or
940410 Mattress supports
940421 Of cellular rubber or plastics, whether or not covered
387 Prefabricated buildings
9406 Prefabricated buildings.
940600 Prefabricated buildings.
465 Electric filament or discharge lamps; lighting equipment; parts
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe
940510 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares
940520 Electric table, desk, bedside or floorstanding lamps
940540 Other electric lamps and lighting fittings
940599 Other
481 Medical & surgical equipment & orthopaedic appliances
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating mo
940290 Other

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