Circular of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on the 2019 Plan for the Tax-free Import of Seed Sources

Circular of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on the 2019 Plan for the Tax-free Import of Seed Sources
Circular of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on the 2019 Plan for the Tax-free Import of Seed Sources

Cai Guan Shui [2019] No.7

February 11, 2019

The Ministry of Agriculture and Rural Affairs, the National Forestry and Grassland Administration, finance departments (bureaus) and tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, and the Finance Bureau of Xinjiang Production and Construction Corps, Guangdong Sub-administration of China Customs, and all customs offices directly under the General Administration of Customs,

During the "13th Five-year Plan" period, imported seeds (seedlings), breeding stock (poultry), fingerlings (fries), and provenance of wild animals and plants for breeding shall continue to be exempted from import value-added tax.
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