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

Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref : EIC 631/2/9

30 October 2008

Dear Sirs,

Commercial Information Circular No. 535/2008

The Mainland of China : Notice Concerning Issues Relating to Goods Entering Special Zones under Customs' Supervision from Areas Outside Such Zones but within the Mainland Territory

The State Administration of Taxation has recently issued a notice to further clarify certain tax issues relating to goods entering special zones under Customs' supervision, such as export processing zones, from areas outside such zones but within the Mainland territory. A copy of the notice is attached at Annex ( pdf format) for reference.

  1. For details of the tax rebate policy for materials sourced in the Mainland entering special zones under Customs' supervision such as export processing zones, please refer to CIC No. 206/2008 dated 3 April 2008. 

ENQUIRIES

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

Yours faithfully,




(Miss Meea WONG)

for Director-General of Trade and Industry