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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city
MY COLOUR

Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref : EIC 631/2/7

21 April 2004

Dear Sirs,

Commercial Information Circular No. 103/2004

The Mainland of China :Provisions on Taxation Policy of the Customs during Importation

The Ministry of Finance, the General Administration of Customs and the State Administration of Taxation promulgated the "Provisions on Taxation Policy of the Customs during Importation", which came into force on 1 January 2004. The Provisions set out the type of products and situations where the value-added tax and consumption tax during importation may be temporary suspended or exempted. A copy of the Provisions is attached at Annex (pdf format) for reference.

ENQUIRIES

  1. If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.

 Yours faithfully,

 


(Miss Cindy CK CHENG)

for Director-General of Trade and Industry



Note : While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.