In accordance with the relevant provisions of the Customs Law of the People's Republic of China and the Regulations of the People's Republic of China on Import and Export Duties, the following announcements are hereby made on the review and confirmation of the Customs' free gifts to foreign governments and international organizations and China's implementation of the import materials tax reduction and exemption provisions of international treaties:
1. The scope of tax reduction and exemption for free gifts of foreign governments and international organizations and China's implementation of international treaty provisions on imported materials includes:
(1) In accordance with letters of gift from foreign governments or international organizations or agreements or agreements between China and foreign governments or international organizations，Materials imported by foreign governments or international organizations are directly donated free of charge，Or grant by them，Materials purchased and imported by the recipient unit of our country in accordance with the gift letter, agreement or scope of agreement;
(2) Foreign local governments or non-governmental organizations entrusted by foreign governments to donate imported materials free of charge;
(3) Materials imported by members of international organizations entrusted by international organizations free of charge;
(4) Imported materials stipulated in the relevant tax reduction and exemption provisions of international treaties implemented by China。
2, foreign governments, international organizations free of charge and China's implementation of international treaties in the relevant tax reduction provisions of imported materials，In the case of items (1), (2) and (3) of Article 1 of this Announcement，Exemption from import duties, import value-added tax and consumption tax;Falls under item (4) of Article 1 of this announcement，In accordance with the relevant international treaties in terms of tax reduction provisions to reduce the corresponding import duties。
3. Recipients or project execution units of imported materials presented free of charge by foreign governments and international organizations and the relevant tax reduction and exemption provisions of international treaties performed by China (hereinafter referred to as applicants for tax reduction and exemption)，Unless otherwise specified，Before the relevant materials are declared for import，Obtain the Confirmation Form of Free Gifts from Foreign Governments and international Organizations and the Import of materials for China to Fulfill the Provisions of International Treaties issued by the relevant competent departments of the Chinese government (hereinafter referred to as the Confirmation Form)，See Annex 1)，The product information of the materials and related materials specified in Article 4 of this announcement shall be presented，Apply to the competent customs for verification of tax reduction and exemption。
For the free gift or implementation of the agreement, the agreement matters involving multiple donated units or project implementation units，The relevant competent departments of the Chinese government may designate a donated unit or project execution unit as the lead unit when issuing the Confirmation Form，The leading unit shall apply to its competent customs for the examination and confirmation of tax reduction and exemption。
The relevant competent department may designate a unit at the bureau level to be specifically responsible for the issuance of the Confirmation Form and related work, and the relevant department shall notify the General Administration of Customs of the name of the specific responsible unit by letter, and the General Administration of Customs shall notify the customs directly under it for implementation。
4. When applying to the competent Customs for the examination and confirmation of tax reduction and exemption, the applicant shall submit the following materials:
(1) In the case of item (1) of Article 1 of this Announcement, a letter of gift from a foreign government or international organization or relevant agreements or agreements shall be submitted;
(2) In the case of item (2) of Article 1 of this Announcement, a gift letter issued by a foreign local government or a non-governmental organization or a power of attorney from a foreign government shall be submitted;
(3) In the case of item (3) of Article 1 of this Announcement, a letter of gift issued by a member of an international organization or a power of attorney from an international organization shall be submitted;
(4) In the case of item (4) of Article 1 of this Announcement, the relevant international treaties shall be submitted。
As for the letter of gift provided in the preceding paragraph, if it is necessary to submit a gift from a foreign government or an international organization, the original certificate of the embassy of the relevant country in China or the representative office of the relevant international organization in China can be submitted for temporary free gift and the letter of gift cannot be submitted。
5, foreign governments, international organizations free of charge and China's implementation of international treaty provisions of import materials tax reduction and exemption verification procedures into the tax reduction and exemption management system management，The nature of the exemption is "free aid for import and export materials" (code 201，Referred to as: free assistance)，The monitoring method is "free aid materials from national and international organizations" (code 3511)，Short for: aid supplies)。
6, the time limit and related requirements refer to the "People's Republic of China Customs import and export goods tax reduction and exemption Administration Measures" (General Administration of Customs Order No. 245), 5, 6, 7, 8 provisions。
Where the General Administration of Customs has other provisions on the formalities of tax reduction and exemption of imported materials in international treaties, such provisions shall prevail。
8. The meanings of the following terms in this announcement are:
Foreign government means the central government of a foreign country;
"International organizations" means the United Nations and its related agencies and other international organizations that have cooperative relations with China (see annex 2);
International treaties refer to international treaties concluded with foreign countries in the name of "the People's Republic of China", "the Government of the People's Republic of China" and "government departments of the People's Republic of China" in accordance with the Procedural Law on the Conclusion of Treaties of the People's Republic of China;
The competent departments of the Chinese government refer to the competent ministries and commissions of the Chinese government (including the National bureau under the management of the ministries and commissions) and the organs directly under The State Council;
The competent customs office refers to the customs office where the applicant has his domicile。
9. This announcement shall take effect as of the date of promulgation。
附件：
2. List of international organizations.doc
General Administration of Customs
March 8, 2023
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