The Ministry of Finance and the General Administration of Customs jointly issued the "Notice on Clarifying the Scope of Products Related to "Zero Tariff" Self-Used Production Equipment in Hainan Free Trade Port", further clarifying the list of related household appliances and equipment parts, components, accessories, and components in the "Notice on the "Zero Tariff" Policy for Self-Used Production Equipment in Hainan Free Trade Port" (click for details: Hainan Free Trade Port's "Zero Tariff" Negative List Released! All three taxes are exempted for production equipment outside the list!).
In the "Notice on the "Zero Tariff" Policy for Self-Used Production Equipment in Hainan Free Trade Port" jointly issued by the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation, Article 2 clearly stipulates: Production equipment includes other commodities except for household appliances and equipment parts, components, accessories, and components in Chapters 84, 85, and 90 of the "Import and Export Tariff of the People's Republic of China"; Article 6 clearly stipulates: The Ministry of Finance and the General Administration of Customs will work with relevant departments to separately clarify the scope of household appliances and equipment parts, components, accessories, and components in Article 2.
This time, a total of 226 sub-items are specified in the list of parts, components, accessories and components of household appliances and equipment, which means that except for the 226 sub-items in this list in Chapters 84, 85 and 90 of the Customs Import and Export Tariff of the People's Republic of China, all self-use production equipment can enjoy the "zero tariff" policy.
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