According to the Interim Measures for Exemption from Import Tax on Charitable Donations (Announcement No. 102 in 2015) and other relevant provisions jointly issued by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation, imported materials donated by overseas donors to the donees for the prevention and control of the novel coronavirus infection pneumonia epidemic (hereinafter referred to as the epidemic) can be exempted from import tax.

To further support the epidemic prevention and control work, from January 1 to March 31, 2020, more favorable import tax policies will be implemented. The following announcement is hereby made:


1、 Moderately expand the scope of duty-free imports stipulated in the Interim Measures for the Exemption of Import Tax on Charitable Donations, and exempt import tariffs, import value-added tax, and consumption tax on imported materials donated for epidemic prevention and control.


(1) Imported materials include reagents, disinfectants, protective equipment, ambulances, epidemic prevention vehicles, disinfection vehicles, and emergency command vehicles.

(2) Increase the scope of tax exemption for relevant domestic government departments, enterprises and institutions, social organizations, individuals, and foreign citizens who come to or are in China to import and donate directly from overseas or customs special supervision areas; Donations from domestic processing and trade enterprises. Donated materials should be directly used for epidemic prevention and control and comply with the provisions of item (1) above or the Interim Measures for Exemption of Import Tax on Charitable Donations.

(3) Add the recipient to the provincial civil affairs department or its designated unit. The provincial civil affairs department shall inform the local customs and provincial tax department of the list of designated units by letter.


Imported donated goods without a clear recipient shall be received by the Chinese Red Cross Society, All China Women's Federation, China Disabled Persons' Federation, China Charity Federation, China Primary Health Care Foundation, China Soong Ching Ling Foundation, or China Cancer Foundation as recipients.


2、 Goods directly used for epidemic prevention and control imported by health authorities are exempt from tariffs. Imported materials shall comply with the provisions of Article 1 (1) or the Interim Measures for Exemption of Import Tax on Charitable Donations. The provincial finance department (bureau), in conjunction with the provincial health and health authority, shall determine the list of import units and imported materials, and notify the local customs and provincial tax department in writing.


3、 The tax-free imported materials under this announcement shall be refunded for the tax-free amount already collected. Among them, those who have collected import taxes and have not yet declared VAT input tax credits can apply to the customs for refund of the collected import duties, import value-added tax and consumption tax by presenting the Certificate of Non deduction of VAT Input Tax on Imported Materials for the Prevention and Control of Pneumonia Caused by novel coronavirus (see the annex) issued by the competent tax authorities; For those who have declared the deduction of input value-added tax, only apply to the customs for the refund of import tariffs and import related consumption tax. The importing unit should complete the tax refund procedures with the customs before September 30, 2020.


4、 The duty-free imported materials under this announcement can be registered and released in accordance with or in reference to Announcement No. 17 of the General Administration of Customs in 2020, and then relevant procedures can be completed in accordance with regulations.