IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

Yes

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jan 2010 | Removal date: 31 Dec 2010
Still in force

Tax or social insurance relief

In August 2010, the PRC Ministry of Finance announced a policy where all tax paid on fuel oil in 2010 was eligible for a refund when purchased for use in the manufacture of plastics and aromatics, provided such resources do not account for more than 50% of the production input.

Other consumers could not benefit from this policy.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

282 Wearing apparel, except fur apparel
3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
392620 Articles of apparel and clothing accessories (including gloves, mittens and mitts)
341 Basic organic chemicals
2902 Cyclic hydrocarbons.
290211 Cyclohexane
290219 Other
290220 Benzene
290230 Toluene
290241 oXylene
290242 mXylene
290243 pXylene
290244 Mixed xylene isomers
290250 Styrene
290260 Ethylbenzene
290270 Cumene
290290 Other
347 Plastics in primary forms
3901 Polymers of ethylene, in primary forms.
390110 Polyethylene having a specific gravity of less than 0.94
390120 Polyethylene having a specific gravity of 0.94 or more
390130 Ethylenevinyl acetate copolymers
390190 Other
3902 Polymers of propylene or of other olefins, in primary forms.
390210 Polypropylene
390220 Polyisobutylene
390230 Propylene copolymers
390290 Other
3903 Polymers of styrene, in primary forms.
390311 Expansible
390319 Other
390320 Styreneacrylonitrile (SAN) copolymers
390330 Acrylonitrilebutadienestyrene (ABS) copolymers
390390 Other
3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
390410 Poly(vinyl chloride), not mixed with any other substances
390421 Nonplasticised
390422 Plasticised
390430 Vinyl chloridevinyl acetate copolymers
390440 Other vinyl chloride copolymers
390450 Vinylidene chloride polymers
390461 Polytetrafluoroethylene
390469 Other
390490 Other
3905 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.
390512 In aqueous dispersion
390519 Other
390521 In aqueous dispersion
390529 Other
390530 Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups
390591 Copolymers
390599 Other
3906 Acrylic polymers in primary forms.
390610 Poly(methyl methacrylate)
390690 Other
3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
390710 Polyacetals
390720 Other polyethers
390730 Epoxide resins
390740 Polycarbonates
390750 Alkyd resins
390760 Poly(ethylene terephthalate)
390770 Poly(lactic acid)
390791 Unsaturated
390799 Other
3908 Polyamides in primary forms.
390810 Polyamide6, 11, 12, 6,6, 6,9, 6,10 or 6,12
390890 Other
3909 Aminoresins, phenolic resins and polyurethanes, in primary forms.
390910 Urea resins; thiourea resins
390920 Melamine resins
390930 Other aminoresins
390940 Phenolic resins
390950 Polyurethanes
3910 Silicones in primary forms.
391000 Silicones in primary forms.
3911 Petroleum resins, coumaroneindene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.
391110 Petroleum resins, coumarone, indene or coumaroneindene resins and polyterpenes
391190 Other
3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.
391211 Nonplasticised
391212 Plasticised
391231 Carboxymethylcellulose and its salts
391239 Other
391290 Other
3913 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
391310 Alginic acid, its salts and esters
391390 Other
3914 Ionexchangers based on polymers of headings 39.01 to 39.13, in primary forms.
391400 Ionexchangers based on polymers of headings 39.01 to 39.13, in primary forms.
363 Semi-manufactures of plastics
3916 Monofilament of which any crosssectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface worked but not otherwise worked, of plastics.
391610 Of polymers of ethylene
391690 Of other plastics
3917 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.
391710 Artificial guts (sausage casings) of hardened protein or of cellulosic materials
391721 Of polymers of ethylene
391722 Of polymers of propylene
391723 Of polymers of vinyl chloride
391729 Of other plastics
391731 Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa
391732 Other, not reinforced or otherwise combined with other materials, without fittings
391733 Other, not reinforced or otherwise combined with other materials, with fittings
391739 Other
391740 Fittings
3920 Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials.
392010 Of polymers of ethylene
392020 Of polymers of propylene
392030 Of polymers of styrene
392043 Containing by weight not less than 6 % of plasticisers
392049 Other
392051 Of poly(methyl methacrylate)
392059 Other
392061 Of polycarbonates
392062 Of poly(ethylene terephthalate)
392063 Of unsaturated polyesters
392069 Of other polyesters
392071 Of regenerated cellulose
392073 Of cellulose acetate
392079 Of other cellulose derivatives
392091 Of poly(vinyl butyral)
392092 Of polyamides
392093 Of aminoresins
392094 Of phenolic resins
392099 Of other plastics
3921 Other plates, sheets, film, foil and strip, of plastics.
392111 Of polymers of styrene
392112 Of polymers of vinyl chloride
392113 Of polyurethanes
392114 Of regenerated cellulose
392119 Of other plastics
392190 Other
364 Packaging products of plastics
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
392310 Boxes, cases, crates and similar articles
392321 Of polymers of ethylene
392329 Of other plastics
392330 Carboys, bottles, flasks and similar articles
392340 Spools, cops, bobbins and similar supports
392350 Stoppers, lids, caps and other closures
392390 Other
369 Other plastics products
3918 Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
391810 Of polymers of vinyl chloride
391890 Of other plastics
3919 Selfadhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.
391910 In rolls of a width not exceeding 20 cm
391990 Other
3922 Baths, showerbaths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.
392210 Baths, showerbaths, sinks and washbasins
392220 Lavatory seats and covers
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
392410 Tableware and kitchenware
392490 Other
3925 Builders' ware of plastics, not elsewhere specified or included.
392530 Shutters, blinds (including Venetian blinds) and similar articles and parts thereof
392590 Other
3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
392610 Office or school supplies
392630 Fittings for furniture, coachwork or the like
392640 Statuettes and other ornamental articles
392690 Other
392 Non-metal wastes or scraps
3915 Waste, parings and scrap, of plastics.
391510 Of polymers of ethylene
391520 Of polymers of styrene
391530 Of polymers of vinyl chloride
391590 Of other plastics

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