Three departments, including the Ministry of Finance ("MOF"), have recently issued the Circular on the 2019 Plan for Tax-free Import of Seed Sources (the "Circular").
The Circular reads that the import of seeds (seedlings), breeding livestock (poultry), fingerlings (fry) and wild plant and animal genetic resources will continue to be exempted from import valued-added tax during the 13th Five-Year Plan period. Also, the Circular expressly states that, the 2019 Plan of the Ministry of Agriculture and Rural Affairs for Tax-free Import of Seeds (Seedlings), Breeding Livestock (Poultry) and Fingerlings (Fry), the 2019 Plan of the National Forestry and Grassland Administration for Tax-free Import of Seeds (Seedlings) and Wild Plant and Animal Genetic Resources have been assessed and finalized. Each plan for tax-free import clearly specifies the name, specification, unit and quantity of each item. And it is particularly pointed out in the 2019 Plan of the Ministry of Agriculture and Rural Affairs for Tax-free Import of Seeds (Seedlings), Breeding Livestock (Poultry) and Fingerlings (Fry) that the number of endangered wild turtles to be imported under the tax-free plan shall not exceed 1,000.