IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

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 Nov 2016 | Removal date: open ended
Still in force

Tax-based export incentive

On the 4th November 2016, the PRC Ministry of Finance announced a rebate tax set at 17% for goods coming under the attached product categories, relating to (among others) machinery, power generating equipment and refined oils.

The policy came into effect on the 1st of November.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

333 Petroleum oils & oils of bituminous materials, other than crude
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic con
271012 Light oils and preparations
271019 Other
347 Plastics in primary forms
3909 Aminoresins, phenolic resins and polyurethanes, in primary forms.
390930 Other aminoresins
371 Glass & glass products
7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.
7006 Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials.
700600 Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials.
7007 Safety glass, consisting of toughened (tempered) or laminated glass.
700711 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels
700721 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).
701990 Other
379 Other non-metallic mineral products n.e.c.
6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.
681410 Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support
385 Games & toys
" class="default-popupover-item"> 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reducedsize ("scale") models and similar recreational models, working or not; puzzles of all kinds.
" class="default-popupover-item"> 950300 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reducedsize ("scale") models and similar recreational models, working or not; puzzles of all kinds.
389 Other manufactured articles n.e.c.
8715 Baby carriages and parts thereof.
871500 Baby carriages and parts thereof.
429 Other fabricated metal products
7315 Chain and parts thereof, of iron or steel.
731581 Studlink
731582 Other, welded link
431 Engines & turbines & parts
8407 Sparkignition reciprocating or rotary internal combustion piston engines.
840710 Aircraft engines
840731 Of a cylinder capacity not exceeding 50 cc
840732 Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc
840733 Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc
8408 Compressionignition internal combustion piston engines (diesel or semidiesel engines).
840820 Engines of a kind used for the propulsion of vehicles of Chapter 87
432 Pumps, compressors, hydraulic & pneumatic power engines; parts
8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
841311 Pumps for dispensing fuel or lubricants, of the type used in fillingstations or in garages
841319 Other
841320 Hand pumps, other than those of subheading 8413.11 or 8413.19
841330 Fuel, lubricating or cooling medium pumps for internal combustion piston engines
841340 Concrete pumps
841350 Other reciprocating positive displacement pumps
841360 Other rotary positive displacement pumps
841370 Other centrifugal pumps
841381 Pumps
841382 Liquid elevators
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841410 Vacuum pumps
841420 Hand or footoperated air pumps
841480 Other
841490 Parts
433 Bearings, gears, gearing & driving elements; parts
8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including
848340 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters
434 Ovens & furnace burners & parts
8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
841610 Furnace burners for liquid fuel
841620 Other furnace burners, including combination burners
841630 Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
8417 Industrial or laboratory furnaces and ovens, including incinerators, nonelectric.
841710 Furnaces and ovens for the roasting, melting or other heattreatment of ores, pyrites or of metals
841780 Other
435 Lifting & handling equipment & parts
8709 Works trucks, selfpropelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the fore
870911 Electrical
870919 Other
439 Other general-purpose machinery & parts
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841459 Other
8415 Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
841590 Parts
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting
841940 Distilling or rectifying plant
841950 Heat exchange units
841960 Machinery for liquefying air or other gases
841989 Other
8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor.
842010 Calendering or other rolling machines
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
842119 Other
842121 For filtering or purifying water
842122 For filtering or purifying beverages other than water
842123 Oil or petrolfilters for internal combustion engines
842129 Other
842131 Intake air filters for internal combustion engines
842139 Other
842191 Of centrifuges, including centrifugal dryers
842199 Other
8422 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers;
842219 Other
842220 Machinery for cleaning or drying bottles or other containers
842230 Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages
842240 Other packing or wrapping machinery (including heatshrink wrapping machinery)
842290 Parts
8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds.
842310 Personal weighing machines, including baby scales; household scales
842320 Scales for continuous weighing of goods on conveyors
842330 Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales
842381 Having a maximum weighing capacity not exceeding 30 kg
842382 Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg
842389 Other
842390 Weighing machine weights of all kinds; parts of weighing machinery
8424 Mechanical appliances (whether or not handoperated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machi
842410 Fire extinguishers, whether or not charged
842420 Spray guns and similar appliances
842430 Steam or sand blasting machines and similar jet projecting machines
8476 Automatic goodsvending machines (for example, postage stamp, cigarette, food or beverage machines), including money changing machines.
847621 Incorporating heating or refrigerating devices
847681 Incorporating heating or refrigerating devices
847689 Other
441 Agricultural or forestry machinery & parts
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers.
843280 Other machinery
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.
843311 Powered, with the cutting device rotating in a horizontal plane
843319 Other
8434 Milking machines and dairy machinery.
843420 Dairy machinery
8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.
843510 Machinery
8436 Other agricultural, horticultural, forestry, poultrykeeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.
843680 Other machinery
8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farmtype machinery.
843710 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
8716 Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof.
871620 Selfloading or selfunloading trailers and semitrailers for agricultural purposes
442 Machine-tools & parts
8456 Machinetools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro discharge, electrochemical, electron beam, ionicbeam or plasma arc processes; waterjet cutting machines.
845690 Other
8467 Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or nonelectric motor.
846711 Rotary type (including combined rotarypercussion)
846719 Other
846721 Drills of all kinds
846729 Other
846781 Chain saws
846789 Other
8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gasoperated surface tempering machines and appliances.
846810 Handheld blow pipes
846820 Other gasoperated machinery and apparatus
846880 Other machinery and apparatus
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
847930 Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
444 Machinery for mining, quarrying & construction; parts
8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels,
847410 Sorting, screening, separating or washing machines
847420 Crushing or grinding machines
445 Machinery for food, beverage & tobacco processing; parts
8417 Industrial or laboratory furnaces and ovens, including incinerators, nonelectric.
841720 Bakery ovens, including biscuit ovens
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting
841981 For making hot drinks or for cooking or heating food
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
842111 Cream separators
8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
843810 Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
843820 Machinery for the manufacture of confectionery, cocoa or chocolate
843830 Machinery for sugar manufacture
843840 Brewery machinery
843850 Machinery for the preparation of meat or poultry
843860 Machinery for the preparation of fruits, nuts or vegetables
843880 Other machinery
8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.
847810 Machinery
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
847920 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils
446 Machinery for textile, apparel & leather production; parts
8450 Household or laundrytype washing machines, including machines which both wash and dry.
845090 Parts
8451 Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and
845110 Drycleaning machines
845129 Other
845130 Ironing machines and presses (including fusing presses)
845140 Washing, bleaching or dyeing machines
845150 Machines for reeling, unreeling, folding, cutting or pinking textile fabrics
845180 Other machinery
8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines.
845310 Machinery for preparing, tanning or working hides, skins or leather
845320 Machinery for making or repairing footwear
845380 Other machinery
448 Domestic appliances & parts
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841451 Table, floor, wall, window, ceiling or roof fans, with a self contained electric motor of an output not exceeding 125 W
841460 Hoods having a maximum horizontal side not exceeding 120 cm
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting
841911 Instantaneous gas water heaters
8422 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers;
842211 Of the household type
8451 Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and
845121 Each of a dry linen capacity not exceeding 10 kg
449 Other special-purpose machinery & parts
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting
841932 For wood, paper pulp, paper or paperboard
841939 Other
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
842112 Clothesdryers
8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.
843910 Machinery for making pulp of fibrous cellulosic material
843920 Machinery for making paper or paperboard
843930 Machinery for finishing paper or paperboard
843991 Of machinery for making pulp of fibrous cellulosic material
843999 Other
8440 Bookbinding machinery, including booksewing machines.
844010 Machinery
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
844110 Cutting machines
844120 Machines for making bags, sacks or envelopes
844130 Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding
844140 Machines for moulding articles in paper pulp, paper or paperboard
844180 Other machinery
844190 Parts
8442 Machinery, apparatus and equipment (other than the machine tools of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stone
844230 Machinery, apparatus and equipment
8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.
844311 Offset printing machinery, reelfed
844313 Other offset printing machinery
844314 Letterpress printing machinery, reel fed, excluding flexographic printing
844315 Letterpress printing machinery, other than reel fed, excluding flexographic printing
844316 Flexographic printing machinery
844317 Gravure printing machinery
844319 Other
844332 Other, capable of connecting to an automatic data processing machine or to a network
844339 Other
844391 Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42
8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.
847521 Machines for making optical fibres and preforms thereof
847529 Other
8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.
847710 Injectionmoulding machines
847720 Extruders
847730 Blow moulding machines
847740 Vacuum moulding machines and other thermoforming machines
847751 For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes
847759 Other
847780 Other machinery
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
847940 Rope or cablemaking machines
847960 Evaporative air coolers
847981 For treating metal, including electric wire coilwinders
847982 Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines
847989 Other
8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
848010 Moulding boxes for metal foundry
848020 Mould bases
848030 Moulding patterns
848041 Injection or compression types
848049 Other
848050 Moulds for glass
848060 Moulds for mineral materials
848071 Injection or compression types
848079 Other
451 Office & accounting machinery and its accessories
8469 Typewriters other than printers of heading 84.43; word processing machines.
846900 Typewriters other than printers of heading 84.43; word processing machines.
8470 Calculating machines and pocketsize data recording, reproducing and displaying machines with calculating functions; accounting machines, postagefranking machines, ticketissuing machines and similar machines, incorporating a calculating device; cash reg
847010 Electronic calculators capable of operation without an external source of electric power and pocketsize data recording, reproducing and displaying machines with calculating functions
847021 Incorporating a printing device
847029 Other
847030 Other calculating machines
847090 Other
8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coinsorting machines, coincounting or wrapping machines, pencilsharpening machines, perforating or stapling machines).
847210 Duplicating machines
847230 Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps
847290 Other
481 Medical & surgical equipment & orthopaedic appliances
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting
841920 Medical, surgical or laboratory sterilisers
482 Instruments & control equipment, except optical instruments
9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 9
902620 For measuring or checking pressure
902680 Other instruments or apparatus
9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or
902710 Gas or smoke analysis apparatus
902750 Other instruments and apparatus using optical radiations (UV, visible, IR)
902780 Other instruments and apparatus
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor.
902830 Electricity meters
9032 Automatic regulating or controlling instruments and apparatus.
903210 Thermostats
903220 Manostats
483 Optical instruments & photographic equipment; parts thereof
9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.
900219 Other
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39.
900610 Cameras of a kind used for preparing printing plates or cylinders
900630 Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes
900640 Instant print cameras
900652 Other, for roll film of a width less than 35 mm
900653 Other, for roll film of a width of 35 mm
900659 Other
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.
900710 Cameras
900720 Projectors
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.
900850 Projectors, enlargers and reducers
9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens.
901050 Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes
901060 Projection screens
9011 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection.
901120 Other microscopes, for photomicrography, cinephotomicrography or microprojection
9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.
901380 Other devices, appliances and instruments
492 Motor vehicle bodies; trailers & parts thereof
8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
860900 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
870829 Other
8716 Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof.
871610 Trailers and semitrailers of the caravan type, for housing or camping
871631 Tanker trailers and tanker semitrailers
871639 Other
871640 Other trailers and semitrailers
495 Railway & tramway locomotives & rolling stock; parts
8607 Parts of railway or tramway locomotives or rollingstock.
860711 Driving bogies and bisselbogies
860712 Other bogies and bisselbogies
499 Other transport equipment & parts
8716 Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof.
871680 Other vehicles

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